Pikhotskyi, V. F. (2010). Derzhavne zabezpechennya sotsial'nykh potreb rehioniv [State Maintenance of Regional Social Needs]. Rehional'na ekonomika - Regional Economy, 55(1), 107-114. [in Ukrainian].

Authors

Resume

The problems of forming of financial resources of local budgets are considered. The analysis of the system of organization of interbudgetary relations in Ukraine, the analysis of the state of granting of interbudgetary transfers from the state budget of Ukraine to the local budgets of the Lviv and Ternopil Regions in 2006-2008 and the analysis of introduction in 2007 of the new type of interbudgetary transfer – the additional grant on alignment of regional financial maintenance are conducted. The current problems are outlined on the example of Lviv and Ternopil Regions. It is investigated that the increase of the volumes of transfers in revenues and expenditures of local budgets testifies to the centralization of fiscal policy and growth of central authorities influence on the management of financial flows in regions, which hampers the local authorities from determination of the directions of budgetary resources exploitation. The proposals over the upgrade of the role of state financial control system in maintenance of efficient use of facilities are made.

Keywords:

budgetary system, interbudgetary relations, transfers, regional donations, balance of budgets, decentralization