Trends and peculiarities of local budgets functioning in the conditions of war

Анотація

The paper summarizes the theoretical and applied principles of functioning of local budgets as a component of public finance, an instrument for ensuring financial self-sufficiency, regulating socio-economic development and stimulating investment activity of regions and territorial communities, and identifies their features (territorial affiliation, dependence of the volume of local budget funds on the economic potential of the territory, social orientation, dependence on interbudgetary transfers, imperative and regulatory certainty of budgetary. The paper examines the impact of fiscal decentralization on the functioning of local budgets and the ability of local governments and executive authorities at different levels of administrative and territorial structure to exercise delegated and own powers. Based on the use of methodological tools of the dialectical approach to cognition of the essence of local budgets, a comprehensive scientific approach to this definition is formulated in terms of essence, content, form and as a phenomenon. The social purpose of local budgets is clarified, the realities are analyzed and the peculiarities of their functioning in wartime are revealed. The expediency of changes in the budget process is argued, changes in budget and tax legislation are characterized. Based on the analysis of the dynamics, composition of revenues and expenditures of local budgets, the main problems of formation and use of budgetary resources of local governments are identified. It is argued that one of the most important problems in the organization of budgetary relations at the local level is the discrepancy between local budget revenues and the need of local governments and local executive authorities for financial resources to ensure the provision of quality and affordable public services to the population.

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