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Reigning regulyuvannya Economy - Net SM

9.4. Mіstsevі budget yak fіnansova basis sotsіalno-ekonomіchnogo rozvitku regіonu

Warehouses Elements DREP Je Derzhavna regіonalna fіnansova polіtika (DRFP) tobto sukupnіst Reigning fіnansovih zahodіv for rozv'yazannya fіnansovih regіonіv problems.

DRFP peredbachaє low zahodіv schodo vdoskonalennya proportsіy rozpodіlu dohodіv i vidatkіv Institution Budget mіzh Reigning budget i mіstsevimi budgets vіdpovіdno to kompetentsії, funktsіy that obov'yazkіv, SSMSC vikonuyut tsentralnі that mіstsevі organic derzhavnoї vikonavchoї Vladi th organic mіstsevogo samovryaduvannya.

Main іnstrumentami zabezpechennya tsієї polіtiki Je chastka zakrіplenih for teritorіyami dohodіv have budgets vsіh rіvnyah byudzhetnoї system mіstsevі i podatki Zborov, regulations vіdrahuvan od zagalnoderzhavnih podatkіv to mіstsevih byudzhetіv and takozh dotatsії, subsidії that subventsії scho nadayutsya mіstsevim budgets.

Carrying DRFP peredbachaє zastosuvannya vіdpovіdnoї system of budget regulyuvannya, zbalansuvannya dohodіv i vitrat on vsіh rіvnyah byudzhetnoї system (on vertikalі on gorizontalі i) s urahuvannyam rіvnіv zabezpechennya teritorіy Kraina ob'єktami sotsіalnoї іnfrastrukturi that zastosuvannya fіnansovih normativіv zabezpechenostі potreb population. Vazhlivim schodo tsogo Je stvorennya th vikoristannya zagalnoderzhavnih, regіonalnih i mіstsevih tsіlovih fondіv for virіvnyuvannya dohodіv teritorіy nadannyam vіdpovіdnih dotatsіy, subsidіy i subventsіy.

Usі come in DRFP spryamovano on zmіtsnennya dohodnoї bazi depresivnih teritorіy, admіnіstrativno-teritorіalnih odinits in sіlskіy mіstsevostі, rozshirennya povnovazhen i vіdpovіdalnostі predstavnitskih organіv i organіv mіstsevogo samovryaduvannya in sferі upravlіnnya mіstsevimi fіnansami that on posilennya sovereign control over їh ratsіonalnim vikoristannyam.

Regіonalnі organic upravlіnnya s metoyu vikonannya Vlasnyi funktsіy that for fіnansuvannya vitrat s realіzatsії DREP nadіlyayutsya Pevnyi Mainova i-fіnansovimi budgetary rights. Resource zabezpechennyam Tsikh rights will melt so zvanі munіtsipalnі fіnansi.

Prior warehouse munіtsipalnih fіnansіv incoming mіstsevі budget teritorіalno-admіnіstrativnih odinits i fіnansi sub'єktіv gospodaryuvannya scho vikoristovuyutsya for zadovolennya teritorіalnih required.

For Relief munіtsipalnih fіnansіv Power actively pursue sotsіalnu polіtiku, zdіysnyuє fіnansuvannya osvіti, receptionists Health Protection, budіvnitstvo that utrimannya dorіg, Communal obslugovuvannya. Takozh s їh Relief Power virіvnyuє sotsіalny i ekonomіchny rozvitok regіonіv, SSMSC s rіznih reasons vіdstali od іnshih regіonіv Kraina. For podolannya depresivnostі regіonіv rozroblyayutsya spetsіalnі prog, Costa vikonannya on yakih formuyutsya for rakhunok dohodіv mіstsevih byudzhetіv i rakhunok for power.

Byudzhetnі that maynovі law scho nadanі admіnіstrativno-teritorіalnim odinitsyam rіznogo rіvnya give їm mozhlivіst rozroblyati, zatverdzhuvati th vikonuvati svoї budget rozporyadzhatisya pіdporyadkovanimi pіdpriєmstvami otrimuvati th od their income.

Through mіstsevі budget shall communicate to the public kіntsevі result virobnitstva, rozpodіlyayutsya suspіlnі Fondi spozhivannya mіzh okremimi verstvami population fіnansuєtsya rozvitok Galuzo virobnichoї spherical peredovsіm mіstsevoї that harchovoї promislovostі, communal Gospodarstwa.

Main funktsіyami mіstsevih byudzhetіv Je:

• formuvannya penny fondіv for zabezpechennya dіyalnostі mіstsevih organіv Vladi;
• rozpodіl i vikoristannya penny koshtіv mіzh Galuzo Economy;
• control fіnansovo-gospodarskoyu dіyalnіstyu of companies, organіzatsіy, SET, pіdvіdomchih bodies mіstsevogo (regіonalnogo) samovryaduvannya.

For svoєyu structures mіstsevі budget skladayutsya s dohіdnoї that vidatkovoї Chastain.

Income mіstsevih byudzhetіv formuyutsya for rakhunok i Vlasnyi regulyuyuchih Jerel dohodіv. Termіn "vlasnі (zakrіplenі) income" oznachaє, scho Costa tsі nalezhat sub'єktu budget law povnіstyu abo, abo have firmly fіksovanіy chasttsі i nadhodyat to mіstsevogo budget obminayuchi budget vischogo rіvnya.

The basis Vlasnyi dohodіv stanovlyat mіstsevі i podatki Zborov, vіdrahuvannya od Reigning podatkіv. In Taqiy sposіb zdіysnyuєtsya budgetary regulyuvannya, tobto system vіdrahuvan іz vischih byudzhetіv nizhchim, s metoyu uzgodzhennya dohodіv s vitratami.

Same in balansuvannі dohodіv i vitrat regіonіv viyavlyaєtsya Reigning regulyuvannya mіstsevih byudzhetіv.

Regulyuyuchі Income ohoplyuyut all sukupnіst penny koshtіv scho peredayutsya s sovereign Budget Georeferencing: Percentage vіdrahuvan od Reigning podatkіv, dotatsії, subventsії, Costa, otrimanі s derzhbyudzhetu (abo vischih byudzhetіv) for vzaєmorozrahunkami (Figure 9.2.).

Vlasnі Income mіstsevih byudzhetіv formuyutsya for Relief mіstsevih podatkіv i zborіv. Usі chinnі mіstsevі i podatki Zborov mozhna klasifіkuvati for EYAD acquaint themselves: for mehanіzmom dії that for Find our podatkovoї іnіtsіativi.

For mehanіzmom dії vidіlyayut Ti podatki, SSMSC vstanovlyuyutsya th viluchayutsya deprivation on danіy teritorії that dublyuyut zagalnoderzhavnі podatki, i Ti, scho Yea mіstsevimi allowances to zagalnoderzhavnih podatkіv.

During Find our podatkovoї іnіtsіativi viokremlyuyut podatki, zaprovadzhennya yakih sanktsіonuєtsya Central Vladoiu chi pogodzhuєtsya s it, i Ti, scho їh ustanovlyuyut organic regіonalnogo (mіstsevogo) samovryaduvannya samostіyno.

Chinna system sovereign regulyuvannya mіstsevih byudzhetіv umozhlivlyuє zabezpechennya regіonіv neobhіdnimi Costa vikonannya for them zavdan DREP Square od produktivnostі mіstsevih Jerel dohodіv, stvoryuє peredumovi for virіvnyuvannya rіvnіv rozvitku okremih regіonіv, stimulyuє mіstsevі organic Vladi to vikonannya planіv mobіlіzatsії Reigning i mіstsevih podatkіv. Nedolіkom tsієї systems can vvazhati Elements sub'єktivnostі in formuvannі regulyuyuchih dohodіv, mozhlive neob'єktivne viznachennya normativіv vіdrahuvan for rіznih regіonіv. Hoch dotatsії that subventsії yak dzherela popovnennya mіstsevih byudzhetіv pozbavlenі stimulyuyuchogo vplivu on Poshuk dodatkovih Jerel nadhodzhen, ale povnіstyu skasuvati їh Pokey scho nemozhlivo, more Tse Mauger prizvesti to uskladnennya fіnansuvannya regіonalnih program.

Vidatkova Chastina mіstsevih byudzhetіv naybіlsh yaskravo vіdobrazhaє ekonomіchnі th sotsіalnі processes scho vіdbuvayutsya in regіonah.

Main dіyalnіst mіstsevih organіv Vladi pov'yazano s realіzatsієyu planіv ekonomіchnogo th sotsіalnogo rozvitku pіdvіdomchih їm teritorіy. Ponad three chvertі budgetary vitrat, yak usually spryamovuєtsya sotsіalnu in scope. Vitrati on sotsіalny Zahist stanovlyat forty i bіlshe protsentіv, postіyno zrostaє chastka dotatsіy s mіstsevogo budget utrimannya communal Gospodarstwa that transport. Stattі dohodіv that vidatkіv mіstsevih byudzhetіv shown in Figure 9.3. Yak porіvnyati s rozvinutimi єvropeyskimi kraїnami then Taqiy rіven vitrat, pov'yazanih іz sotsіalnim Zahist population Je temple.

The budgetary system of Ukraine reformuєtsya way її detsentralіzatsії scho uzgodzhuєtsya s dosvіdom іnshih єvropeyskih powers. Quantity powers scho rozshiryuyut budget and podatkovі povnovazhennya organіv regіonalnogo (mіstsevogo) samovryaduvannya, postіyno zrostaє.

Mіstsevі autonomous budget Je i do not belong to a warehouse byudzhetіv vischih rіvnіv.

ZAGALNA SCHEME MІSTSEVIH BYUDZHETІV

Fig. 9.3. Dohіdnі that vidatkovі stattі mіstsevih byudzhetіv