Бюджетний процес на місцевому рівні: проблеми та перспективи модернізації

Abstract

The article deals with budget process at the local level taking into account modern requirements of decentralized processes and social and economic development support. The essential characteristic features of budget process at the local level distinguishing its stages, procedures, technologies and support system was revealed. Budget reform processes in Ukraine were systematized distinguishing the stages of formation, structural changes and transformation to medium terminal planning. The advantages and disadvantages of some measures according to improvement of local budgets formation in Ukraine were investigated on the basis of critical analysis of some stages of their formation. Possibility to make public choice and support of its interconnection forming budget priorities with the aim of further modernization of budget process at the local level were shown.