Forming the Territorial Communities' Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks
- سال انتشار: 1400
- محل انتشار: دوفصلنامه بهینه سازی در مهندسی صنایع، دوره: 14، شماره: 29
- کد COI اختصاصی: JR_JOIE-14-29_024
- زبان مقاله: انگلیسی
- تعداد مشاهده: 161
نویسندگان
SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine
Ternopil Ivan Puluy National Technical University, Ternopil, Ukraine
SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine
Mykolaiv Interregional Institute of Human Development of the “Ukraine” University, Mykolaiv, Ukraine
چکیده
The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-territorial unit and determining the place and role of the local budget in ensuring the socio-economic development of the territory. The main objectives of the suggested methods are to analyze local budget revenues, identify sources and patterns of their formation, study the structure of own revenues of community budgets, justify the dependence of the characteristics of local budgets forming in territorial communities on the level of their socio-economic development and management features. As a result of the conducted research, the problems of filling local budgets were identified, and directions of budgetary capacity increase were substantiated.کلیدواژه ها
Budgetary Capacity, Tax revenues, Territorial communities, Local budgets, Efficiency of the use of budgetary capacity by revenuesاطلاعات بیشتر در مورد COI
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کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.