In the article changes are analysed to the order of forming and implementation of local budgets in accordance with the norm of the new Budgetary code; the principles of the formation of the local budgets of Ukraine with the accordance of the present legal basis are studied here. The stress is maid on the existing problems which arise during the distribution of the budget resources.
Keywords: local budgets, smoothing grant, community charges, fastened profits of local budgets.
DOI: http://dx.doi.org/10.17721/1728-2667.2013/149-8/16