The purpose of the article is to analyze the filling of local budgets of the amalgamated gromadas of the Khmelnitsky region, which will further become the basis for understanding the economic potential of communities, building an effective management system aimed at developing and identifying the possibilities of relations between budgets of different levels. Decentralisation and regional development have been the top priorities for the government since early 2014. Efforts at national level have led to the adoption of important laws and implementing guidelines, with more in the pipeline. Budget and tax legislation, for instance, have been adapted to enable local authorities to mobilise more domestic revenue and to strengthen municipal financial systems. The main objective of decentralization reform is to give state institutions at national, regional and local level an opportunity to do their duties in the decentralisation process more effectively. Also municipal services are provided with the involvement of civil society and with a focus on citizens. At present, implementation of the decentralisation reform is not yet sustainable. State actors at national, regional and local level still do not have all of the necessary skills and financial resources to carry out their duties and responsibilities effectively. The article studies the implementation of the revenue part of local budgets of territorial communities of Khmelnitsky region. As filling the budget directly influences the implementation of planned social and infrastructure programs and projects, continuous monitoring of the financial well-being of the community is an effective tool for effective impact on the processes of socio-economic development of the territory. Local managers, on the basis of constant analysis of financial resources, decide on their own needs what is needed to spend on budget funds, which is especially important for the development of united territorial communities. Thus, the reform of intergovernmental fiscal relations stimulates territorial communities to fill their estimates more efficiently, go to self-sufficiency and plan their spending in a cost-effective manner.

decentralization, local budget, general fund, revenues, local governments

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