Проблеми вдосконалення нормативно-правового забезпечення формування місцевих бюджетів в умовах децентралізації

Abstract

Узагальнено досвід здійснення бюджетної децентралізації на прикладі місцевих бюджетів Чернівецької області. Обґрунтовано рекомендації щодо вдосконалення нормативно-правового забезпечення та вирішення конкретних проблем місцевими органами влади. Узагальнено пропозиції щодо подальшої підготовки та прийняття нових рішень центральними органами законодавчої та виконавчої влади. Запропоновано використати у сфері формування місцевих бюджетів вітчизняний досвід розширення прав та підвищення відповідальності місцевих органів влади в соціально-економічному розвитку регіонів. Introduction. The problem lies in achieving consistency of the Concept of reforming the local self-government and territorial organization of power in Ukraine with the provisions of the Concept of human development at the local budgeting Chernivtsi region in 2015. The generalization of domestic positive experience of empowerment of local authorities by the example of. Irpin and m. Slavutich of Kiev region is also expedient to provide. Ranking of new organizational, methodological and normative legal acts concerning solving the problems of regional human development should be implemented. The preparation and adoption of these acts would carry out the local authority and central bodies of legislative and executive authorities. Purpose. The purpose of the article is substantiation of the recommendations and proposals for improving of regulatory support in fiscal decentralization processes on the basis of summarizing the experience of local budgets in Chernivtsy region for 2015 year. Results. The main result of the research is detection of absence of methodological consistency of the provisions of Concept of reforming the local self-government and territorial organization of power in Ukraine with the provisions of the Concept of human development in formation of local budgets of Chernivtsi region in 2015. Conclusion. We reinterpreted provisions the Concept of reforming local self-government and territorial organization of power in Ukraine and target orientation of the components of the human development index of regional Chernivtsi region and we propose: – some districts of Chernivtsi region will consider question of increasing of educational subvention due to the distribution of theirs unassigned remnant in the shortest time; – structural subdivisions of local state administrations in educational matters will provide the opportunity to address issues of teaching of the variable part of the basic educational plan in general educational institutions taking into account the financial capacity of local budgets of different levels and fix it in the educational plan of general educational institutions; – the local authorities will be expedient to improve the financing of health care in Chernivtsi region through amendments to the formula for determining volume of medical subvention including additional costs of providing necessary medicines for patients with organ transplants or by allocating for these activities targeted subventions from the State Budget of Ukraine; – part of the tax on personal income should be left for the transitional period (3-5 years) in rural budgets; – central bodies of legislative power would determine the status of depressive administrative and territorial units; – central executive authorities would set the maximum number of apparatus of local councils of depressed administrative and territorial units and make available for them the basic dotation or intergovernmental transfer. The article also contains recommendations and suggestions for solving other identifid problems offormation of local budgets in Chernivtsi region.