S. Rybak, PhD in Economics, Associate Professor Ministry of Finance of Ukraine, Kyiv SOCIALIZATION PROBLEMS OF INTERGOVERNMENTAL RELATIONS IN UKRAINE

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In the paper the revenues of local budgets and their dependence on intergovernmental transfers during years 2009-2012 were analyzed. The tendency of finding ways to balance spending on social programs with the budget by the public authorities is revealed. It is shown that the transition to target payments to citizens has launched a deep transformation in the system of financing social protection from the state. It is concluded that in Ukraine the budgets of local communities are not fully able to solve the pressing problems of regional development. Five groups of socialization problems of the intergovernmental relations in Ukraine are selected. Areas for further reform of intergovernmental relations for the dynamic social and economic development are designated: increase revenues from sources of local budgets – local taxes, reduction of financial dependence of local budgets from the state budget, increase of volumes of funding, including investments, increase cost efficiency of local budgets, optimization of the State Fund for Regional Development.

Keywords: budget system, budget management, budgeting, intergovernmental relations, local governments, state budget.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/154-1/15

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