SUMMARY

Demkiv O.I. Active Budget Policy in Providing the Socio-Economic Development of Regions (on the Example of the Lviv Region). – Manuscript.

Dissertation for the scientific degree of Candidate of Sciences (Economy) in Specialty 08.04.04 – Finance, Currency and Credit. – Institute of Regional Research of the National Academy of Sciences of Ukraine, Lviv, 2006.

The paper is devoted to the questions of active budget policy in the provision of social and economic development of a region on the basis of improvement of inter-budgetary relations in the conditions of administrative territorial reform. The experience of developed countries in the regulation of budget process and the possibilities of its use in Ukraine has been considered. Local budgets incomes and expenditures have been systematized according to requirements of budget classification. The role and functions of authorities in the formation of and intensification of budget policy in regions have been defined. The author suggests a technology on the basis of which he analyses the processes of incomes to local budgets of the Lviv region and their use and defines problems in this sphere.

The principles of budget stimulation of the region’s development have been proved, methodological approaches to and measures for the improvement of interbudgetary relations have been suggested. To define the volume of interbudgetary transfers on the basis of formula approach a set of formulas has been suggested for the calculation of costs of local authorities maintenance, proper functioning of institutions of culture and arts in districts, towns and villages.

Key words: budgetary policy, interbudgetary relations, budget stimulation, the development of a region.