Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук


Автор: Редактор on .

UDC 336.14:352
Candidate of Sciences (Economics), Senior Lecturer at the Finance Department of Kyiv National University of Trade and Economics
Development of mechanisms of steady development of economy is especially actual for the regions of Ukraine as a result of changes that take place lately in the mutual relations of state and local power. The aim of the article is to highlight the theoretical foundations of financial stability and safety of local budgets, determination of factors of influence on financial firmness and safety. The present state of economy of Ukraine is characterized by the gradual increase of differentiation of levels of economic and social development of regions and volumes of tax and non-tax profits that come to the budgets. The article noted that local taxes and fees don’t play an important role in shaping fiscal local budgets. The current system of income generation of local budgets in Ukraine is characterized by growth of intergovernmental transfers, which limits the financial capacity of local governments and inhibits transformation of relations between the center and regions in terms of autonomy in matters of the respective areas. Priorities forming a strong financial base region should be further division of powers between the central authorities and governments, searching for additional sources of revenues, expanding the revenue base of local budgets, as well as improving redistributive processes in the public system.
The conducted analysis of the financial condition of local budgets allowed us to determine the external and internal factors that affect the level of financial stability. Enhancing financial stability and financial security of the local budget is possible by strengthening the revenue base, improving the efficiency and effectiveness of the use of budget funds and taking into consideration external and internal factors. Financial stability and security should be considered from the perspective of current and long-term stability that will let raising and addressing the strategic objectives of economic and social development.
Keywords: local budget, financial stability, financial security, financial security factors.