Загальна характеристика спеціальних (бюджетно-процесуальних) принципів розподілу коштів між бюджетами / General Characteristics of Special (Budgetary and Procedural) Principles of Funds Distribution among Budgets
Journal Title: Журнал східноєвропейського права - Year 2018, Vol 53, Issue
Abstract
In today’s conditions of market reforms in Ukraine, there is a need to rethink traditionally formed approaches to defining the essence of the principles of implementing the budget funds distribution and to study their legal nature more detailed. The urgency of the topic is determined by the necessity to create, to implement and to apply efficiently the effective principles of budget funds distribution at the state and local levels in conditions of limited financial resources in order to form balanced budgets. Today’s valid in Ukraine so-called order of budget funds distribution has a number of disadvantages. For example, one of the most noticeable problems of the valid order in Ukraine is uneven budget funds distribution among budgets. Thus, there is a problem of a mechanism of the amount of budget funds distribution among district budgets and the budgets of territorial communities of villages, settlements, cities and their associations. Unfortunately, today budget funds distribution takes place in the so-called “manual mode” that leads to discrimination of certain regions.
Authors and Affiliations
Yana Krupko
Keywords
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