Participation of a Head of the United Territorial Community in the Budget Process of the United Territorial Community
Administrative decentralization is identified as an important direction in the reform of local self-government bodies. The financial autonomy of local self-government budgets has been highlighted. It is emphasized on receipt of additional revenues from the redistribution of financial resources by the budgets of local self-government. The sequence of adoption of normative legal acts for ensuring the processes of decentralization in Ukraine is traced. A new institution in local self-government bodies is shown. It is a head of united territorial community. Scientific approaches to the historical origin of the position of a head of united territorial community are generalized. The historical position of a head of united territorial community in local self-government bodies is emphasized. The historical experience of realization of fiscal powers of a head of united territorial community is generalized. The historical hierarchy in the powers of a head of united territorial community is given. The historical role of a head of united territorial community in the supervision of the collection of taxes and fees is shown. The content of the concept of «Vogt» is revealed and its role in the organization of taxes and duties collection is substantiated. The main powers of a head of united territorial community according to domestic legislation are singled out. The existence of budget powers in the work of a head of united territorial community is proved. The participation of a head of united territorial community in the budget process is substantiated. There is a lack of legal grounds as for a head of united territorial community participation in the drafting of the local budget in the planning of incomes. It has been determined that it is inappropriate to exclude a head of united territorial community from the formation of a revenue part when preparing a draft of a local budget. The expediency of full participation of a head of united territorial community in the budget process is argued. The importance of interaction between a head of united territorial community and financial services in the conditions of the formation of local budget revenues is emphasized. The advantages of interaction of a head of united territorial community with financial services with attraction of payers before taxes and fees are shown. The necessity of interaction on the level of all services of local self-government bodies concerning mobilization of local budget revenues is emphasized. The necessity of observing the balance of the interests of a head of united territorial community between the filling of the revenue part of the local budget and the financing of budget programs is emphasized. The approaches to further expediency of centralization of tax control and introduction of the decentralization of fiscal cooperation with controlling bodies at the level of territorial communities are differentiated. Proposed changes to the current legislation concerning the expansion of budget powers of a head of united territorial community and their advantages are grounded.
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