The role of budgets in strengthening the financial base of local self-governments

Анотація

The purpose of this study was to justify the role of local budgets in strengthening the financial base of local self-government in modern conditions of social development, oriented to the processes of democratization and decentralization of political power. The research methodology used was an integral approach, which allowed investigating the role of local budgets in strengthening the financial base of local self-government from an economic, organizational and legal point of view. A comprehensive approach allows to systematically address the definition of the role of local budgets and to highlight their specific characteristics. It is concluded that, scientifically identifying the various aspects of the functioning of local budgets allowed to distinguish their essence from the point of view of combining organizational, economic and legal approaches to, at the same time, consider them as a multifunctional system of financial, economic, legal and social relations, which provides for the possibility of redistribution of income due to the creation and use of monetary funds of the authorities of local authorities, to meet the public needs of the population and sustainable development of the territories.

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