BUSINESS INFORM №12-2015

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Section: Finance, Money Circulation and Credit
UDC 336.14:332
Melnyk L. M., Duma V. L.
Substance, Nature and Features of Establishing the Budget Potential at the Regional Level (p. 276 - 281)
The methodical approaches concerning the substance of budget potential of region have been systematized. The analysis of scientific developments concerned with the category of «budget potential» has been conducted. Budget potential has been defined as a major component of financial capacity, which provides a real opportunity for revenue of financial resources into the region's budget under the existing legislation. Structural elements of budget potential have been determined as tax and non-tax potentials. A characteristic of tax, resource, transfer, investment, loan potentials as components of region's budget potential has been given. A model of establishing the total budget potential of region has been built. Structure of budget potential of region has been analyzed depending on the sources of establishing of budgetary resources. Both own and attracted budget potential have been characterized. The constituents, which develop both their own and attracted budgetary resources, have been identified. Tools that can be useful to increase revenues to the local budget have been suggested.
Keywords: regional finance, financial resources of local budgets, budget potential
Fig.: 2. Bibl.: 16.

Melnyk Larisa M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance and Environmental Economics, National University of Water and Environmental Engineering (11 Soborna Str., Rivne, 33028, Ukraine)
Email: [email protected]
Duma Viktoriya L. – Postgraduate Student, National University of Water and Environmental Engineering (11 Soborna Str., Rivne, 33028, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Melnyk, Larisa M., and Duma, Viktoriya L. (2015) “Substance, Nature and Features of Establishing the Budget Potential at the Regional Level.” Business Inform 12:276–281.

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