Наукові горизонти (Mar 2019)
INFORMATION PROVIDING OF INCOME MANAGEMENT THE UNITED TERRITORIAL COMMUNITIES
Abstract
Important conditions for Ukraine's integration into the European community are the decentralization of power and the provision of financial autonomy to local authorities. Decentralization allows local government authorities to obtain autonomy in terms of financing and providing social benefits to the population, contributing to the sustainable socio-economic development of the respective administrative-territorial units. The article is devoted to the study of the characteristics of the accounting and analytical system in the process of income management of the united territorial communities in the context of the formation and use of local budgets. The analysis of the current state of development and the dynamics of the main indicators of the formation of UTCs in Ukraine and the volume of their budget revenues for the period 2015-2018 is carried out. It was found that during the research period there was a tendency of growth of revenues to the general fund of local budgets of territorial communities, including intergovernmental transfers and other funds allocated for implementation of targeted measures.In particular, in the structure of such funds, the largest share is allocated to regional and socio-economic development and the development of medicine in rural areas. The role of financial support of territorial communities was determined, the specificity of formation of the revenue part of the local budgets of UTCs was investigated in order to determine the structure of income and the ratio of sources of financing of local budgets.The issue of granting subventions and grants from the state budget for the proper exercise of the powers delegated by the government (to the development of education, medicine, culture, social security, etc.) is considered. The analysis focuses on the synthesis of opportunities for increasing financial revenues to the UTC budget, which will contribute to the self-sufficiency of local budgets under conditions of budget transformation. It was investigated that one of the directions of improvement of information support of budget incomes management is automation of accounting process. It is proposed to use the modern domestic software products "MASTER: Budgetary Institutions", which are fully adapted to the Ukrainian market and meet the requirements of the current legislation of Ukraine to be used in the UTC for accounting purposes.
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