Inter-budgetary transfers as the form of inter-budgetary regulation in Ukraine
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Дата
2018
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Анотація
Inter-budgetary regulation plays an important role in shaping budget policy and organizing the budget process. His purpose is to redistribute financial resources between the budgets in order to ensure compliance with the powers to implement expenditures, fixed by the legislative acts on the relevant budgets and financial resources, which must ensure their implementation.
Inter-budgetary transfers are one of the forms of implementing the principles of Inter-budgetary regulation and aim at balancing and aligning the financial capacity of the respective budgets. These are funds that are transferred free of charge and irrevocably from one budget to another. Types of inter-budgetary transfers: basic grant (transfer from the state budget to local budgets for horizontal equalization of tax capacity of territories); subventions; reverse grant (funds transferred to the state budget from local budgets for horizontal equalization of the capacity of territories); additional grants [1].
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Ключові слова
budget, state budget, united territorial communities, the Budget Code of Ukraine, Odessa region
Бібліографічний опис
Conference Proceedings of the 7th International Scientific Conference Problems and Prospects of Territories’ Socio-Economic Development (April 4 – 7, 2018, Opole, Poland).