Стратегічні пріоритети регіональної бюджетної політики в умовах фінансової децентралізації

Abstract

On the basis of the analysis of decentralization of power and financial decentralization in Ukraine, their influence on the processes of regional development, the strategic goals of effective regional budget policy and tasks for their achievement are determined. It is substantiated that increase of financial self-sufficiency of regions is ensured by the rise of own financial resources of local self-governments, increase of local taxes’ share in local budget revenues, creation of favorable conditions for entrepreneurship, improvement of local borrowing practice. The strengthening of local self-governments’ capacity to ensure regions’ development is considered through the prism of the completion of the reform of organization of power, the formation of a clear system of powers’ distribution between the levels of government, the transition to a two-stage model of the relationship between the public and local budgets. It is proved that the implementation of proper control over the use of budget funds and program budgeting for local budgets, as well as increasing the openness and transparency of the budget process are the conditions for ensuring the balance and efficiency of local budgets. According to the authors, proper funding of delegated powers and the implementation of public service standards is essential for achieving high quality public services and maximizing their approaching to consumers.