Özet:

The problem of lack of financial resources at local self-governance bodies as well as the instability of their sources of income has been researched. The article shows the interrelation between local budgets of different levels as well as those budgets and the state budget. Financial relations in terms of reallocation of financial resources for securing efficient functioning of each budget have been traced. The author considers the basic changes of a recently enforced Budget code ofUkrainein the context of improving the financial basis of local budgets. The suggestions have been made in the part of increasing the share of personal incomes in local budgets, decreasing the dependence on financial subsidies, reaching the balanced budgets, increasing the efficiency of managing local finances

Anahtar Kelimeler: