BUSINESS INFORM №11-2018

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Section: Finance, Money Circulation and Credit
UDC 336.148
Pikhotskiy V. F., Kucyk M. R.
The State Financial Control in the Conditions of Budget Decentralization Policy (p. 375 - 379)
The article discloses the essence of the State financial control and the need to conduct it in the context of the budget decentralization policy. The efficiency of the budget decentralization at the local level is determined. It is important to create efficient and capable communities that will influence the country’s economic development. Conclusions have been drawn as to the role of the State financial control in the context of budget decentralization policy, which will consist in identifying additional sources of filling the local budgets. It is proposed to decide on the strategy of the State financial control of local budgets and the stages of its implementation in specific periods.
Keywords: the State financial control, budget decentralization, integrated territorial communities, local budget expenditures, local budget revenues, local governance.
Bibl.: 10.

Pikhotskiy Volodymyr F. – Doctor of Sciences (Economics), Associate Professor, Head of the Department, Territorial Office of the Accounting Chamber for Lviv, Volyn, Rivne, Ternopil, Zakarpattia and Ivano-Frankivsk Regions (2 Lіnkolna Str., Lviv, 79068, Ukraine)
Email: [email protected]
Kucyk Maria R. – Postgraduate Student, Lviv Regional Institute of Public Administration of National Academy of Public Administration under the Office of the President of Ukraine (16 Sukhomlynskoho Str., Lvіv-Bryukhovychі, 79491, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Pikhotskiy, Volodymyr F., and Kucyk, Maria R. (2018) “The State Financial Control in the Conditions of Budget Decentralization Policy.” Business Inform 11:375–379.

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