Конституційні принципи організації процесу формування і розподілу бюджетних та позабюджетних коштів місцевого самоврядування

Abstract

Стаття розглядає місце конституційних принципів у процесі формування та розподілу бюджетних та позабюджетних коштів місцевого самоврядування, що дозволяють розкрити зміст проблем щодо реалізації бюджетної реформи у сфері муніципального управління.

The article considers principles of law in formation and distribution of local self-goverment budgetary and non-budgetary resources and searches the content of problems of budgetary reform in sphere of municipal management. The precise understanding of principles of budgetary system of Ukraine will allow in system to carry out the approach reform of the budgetary legislation. Ukraine’s constitution, the Basic Law, contains numerous provisions on the budget and on budget procedures. The following are among the most important: The budgetary principles of universality and unity of the budget. The Basic Law (the Budgetary Principles) and the Budget Code of Ukraine contain a number of provisions whose observance is essential for orderly and efficient budget management. The principle of budget reliability requires expected revenue and expenditure to be estimated as precisely as possible. The principle of budget clarity requires budget estimates to be clearly classified according to a generally applicable system. This makes it easier to verify whether the principle of budget reliability has been observed. The principles applicable to budget management by the municipalities correspond in content largely to those valid for the higher levels of government. Unlike in the higher levels of government, local authorities are bound by principles relating to the raising of revenue. Under these principles, the revenues necessary to meet municipal obligations are to be generated firstly by means of special charges (fees, contributions, charges under private law), to the extent that this is reasonable and necessary, for services provided by the local authority. The management of local authority budgets is executed on the basis of the principles budget bylaw, which must be adopted by the municipality anew each year.