The Prospects of Modernization of the Mechanism for Budgetary Regulation of the Socio-Economic Development of Lviv City

Анотація

The socio-economic development of country and its individual territories depends on the efficiency of both accumulation and allocation of financial resources, which is determined by the effectiveness of budget process. Therefore the purpose of the article is theoretical and practical substantiation of prospects for modernization of the mechanism for budgetary regulation of the socio-economic development on the example of Lviv. Features and the main instruments of budgetary regulation of the socio-economic development of the city were researched. The efficiency of allocation and accumulation of budgetary funds, including through tax policy and the inter-budget transfers, was analyzed. Tendencies of changes of indicators of the socio-economic condition of Lviv and influence on them of three main elements of the budget regulation mechanism have been determined. Shortcomings of the existing mechanism for budgetary regulation of socio-economic development of the city have been defined, prospective directions of its modernization have been suggested.

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