Імперативи реалізації фінансової політики органів місцевого самоврядування в умовах децентралізації

Abstract

Досліджено зміст фінансової політики органів місцевого самоврядування та обґрунтовано вплив процесів децентралізації на стимулювання економічного зростання територіальних громад в Україні. Визначено пріоритети формування фінансової політики органів місцевого самоврядування, що спрямовані на розробку ефективних заходів щодо саморозвитку та забезпечення фінансової самодостатності місцевого самоврядування. Узагальнено пріоритетні напрями фінансової політики органів місцевого самоврядування в умовах поглиблення процесу децентралізації влади. The problem of ensuring the self-sufficiency of the local governments is multidimensional and requires a comprehensive solution of the issues of effective fund management at the local level, encouraging the local governments to increase their own revenue base, promoting socio-economic development of the territories. To solve them the reasonable and balanced financial policy is needed, which will form the basis for effective management of funds, ensure socio-economic development of the territories, make full use of their potential and will provide self-sufficiency of the local communities. Purpose. To explore the peculiarities of implementation and orientation of the decentralization processes taking place in Ukraine in terms of reformation of the financial policy of the local authorities; to determine the specificity and the potential of their influence to encourage the development of the local communities in Ukraine. Results. The prerequisite of the formation of the financial policy of local government lies in its organic subordination of socio-economic policy areas based on the performance of functions and tasks of the local authorities and requires appropriate financial resources. The most important task of the financial policy at the local level is to give the local authorities means to fulfill all their tasks set. The alternative forms of problem solving of the local importance is the cooperation of the local authorities with the population in the development process and decision-making regarding the life of the local community, making it possible to ensure a real impact on management decisions, which can substantially improve the life of the community. With this purpose we need to introduce the restructuring of the system of information interaction between the government and the society, which should become one of the main priorities of the communities and include the development of information resources, information infrastructure, communication tools, information and regulatory support of the development process for the sustainable development of the territory. Conclusion. The effective financial policy of the local authorities should be aimed at creating favorable conditions for sustainable socio-economic development of the territories, the formation of new adapted to the modern realities mergers of the local communities under the conditions of decentralization of budgetary relations, taking into account the economic and political situation in the country.