Analysis of formation and use of financial resources of local budgets

Анотація

Subject of research are local budgets. The aim of the study is to analyze the formation and use of financial resources of local budgets. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work.The role of local budget revenues in the financial support of local governments is described. There are two main factors on which the potential capacity of financial resources depends. The factors that negatively affect the process of execution of local budgets are indicated; which is a priority for delimitation of revenue sources between local budgets. Financial resources are analyzed according to various qualifications; execution of local budget revenues for 2020. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local authorities, city and district councils, united by territorial communities for the formation of financial resources. Conclusions. Potential opportunities for economic development of each city depend on its resources. Management of the processes of formation, allocation and use of financial resources requires, first of all, a clear definition of the concept of "financial resources" and the sources of their formation, place of concentration and directions of use. In today's conditions, local budgets are not sufficiently provided with financial resources. This prevents local authorities from fully performing their functions and does not create a favorable living environment for residents of local communities.

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