ЗАСАДИ РОЗВИТКУ МІСЦЕВИХ БЮДЖЕТІВ В УМОВАХ РЕФОРМУВАННЯ МІСЦЕВОГО САМОВРЯДУВАННЯ

TL;DRAbstract

The article is devoted to an overview of some of the main organizational and economic foundations of the development of local budgets in the conditions of local self-government reform. It was determined that local self-government is a manifestation of the democratic management of social development, which is based on the idea of citizen participation in solving community problems. The main functions of local self-government are the involvement of citizens in issues of local development, management of communal property, socio-economic and cultural development, provision of social services to the population. The powers of local self-government bodies include the preparation of community socio-economic development programs, the involvement of enterprises and ensuring the efficient use of resources. The implementation of the organizational and economic mechanism benefits all participants in the process, because the accumulation of taxes in the local budget contributes to the growth of the

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