Background of the financial community basis of self-sufficient municipalities

Abstract

This article analyzes the establishment of self-sustainable financial basis of local communities in Ukraine in the conditions of local governance. The author defines the theoretical nature of the category of «decentralization budget» and defines the basicprerequisites for creating financial basis of local communities in Ukraine. These include the following: regulatory support; fiscal decentralization; fiscal consolidation; promotion of alternative sources of local budgets.

Keywords

• державне управління, територіальні громади, бюджетна децен- тралізація, податково-бюджетна консолідація, бюджет, податки