METHODOLOGICAL APPROACHES TO ASSESSMENT OF BUDGET CAPACITY IN THE CONTEXT OF DECENTRALIZATION

Анотація

Abstract. Assessment of the budget capacity of a region is an important tool for identifying its actual level as well as searching for reserves to build up and ways to solve local problems. The purpose of the article is to improve the methodological approaches to a comprehensive assessment of the region’s budget capacity. The purpose of the article is to improve the methodological approaches to a comprehensive assessment of the region’s budget capacity. The methodological approaches to assessing the budget capacity of the region, based on the implementation of four main stages and commissioning an analytical study in three areas (assessment of budgetary sufficiency of the region; assessment of budgetary efficiency of the region; assessment of budgetary independence of the region) are proposed in the article. Methodology for calculating the integral index of the region’s budget capacity is considered in the article. The types of budget capacity of the region according to the levels of budget sufficiency, capacity and independence are defined. The indicators of the region’s budget capacity grouped on three areas of exploration, which describe in details the level of budget capacity of the region in the context of decentralization, are systematized. To ensure a visibility of the obtained results, at the next stage, authors offer to make a graphical-analytical model of the region’s budget capacity based on the display of a triangle, the vertices of which will form the vectors of budget sufficiency, budget independency and budget efficiency. Further research should focus on forming an actual tools for increasing the budget capacity of the region. Keywords: budget capacity, assessing the budget capacity, budgetary sufficiency, budgetary efficiency, budgetary independence, region. JEL Classification G18, G19, Н72, O18, R22 Formulas: 0; fig.: 3; tabl.: 3; bibl.: 11.

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