The purpose of the research is to substantiate the laws of development of agricultural insurance with state support in Ukraine, and provide a set of practical recommendations for implementation of insurance mechanisms for financial support of agriculture. Methodology. The theoretical and methodological basis of the research are the dialectical method of knowledge of economic processes, the fundamental provisions of modern economic theory, scientific works domestic and foreign scientists on economic relations between participants of the agricultural insurance market with state support for agricultural products. A systematic approach, methods of generalization, induction, deduction, analysis, synthesis and comparison were used to achieve this purpose. Results. The necessity and importance of using insurance mechanisms to mitigate risks for agricultural producers had been determined. The state of economic relations for the protection of property interests of agricultural producers had been reviewed in general, and trends in the development of subsidized crop insurance in the insurance market of Ukraine had been identified. The indicators of agricultural insurance and the amount of subsidies from the state budget allocated to reduce the cost of insurance premiums (contributions), which actually had been paid by actors of the agricultural market, had been analyzed. It was revealed that in 2005-2008 the introduction of state support for crop insurance had a positive impact on the performance of the agricultural insurance market, contributed to the popularization of this type of insurance in Ukraine, and positively affected protecting the interests of agricultural producers. The factors hindering the development of domestic crop insurance with state support were revealed. It had been proved that current level of penetration of this kind of insurance protection remains low and insufficient to guarantee the safety of business activities in the agricultural sector, the current model of agricultural state aid, provided by the Law of Ukraine “On peculiarities of crop insurance with state support”, was inefficient and therefore required reformation. The importance of improvements in state regulation, including implementation mechanisms of the existing legislation, and state policy of financial support had been substantiated. It was determined that the market model of crop insurance system in Ukraine should be based on the principles of public-private partnership. Practical meaning appears in the possibility of using theoretical conclusions and practical recommendations for the further development of agricultural insurance in general and crop insurance with state support in particular. Prospects for further research are identification and scientific substantiation of the ways of forming a reliable mechanism for insurance protection of property interests of agricultural producers, development and legislation of recommendations on the forms of effective interaction between the main participants in agricultural insurance – agricultural producers, insurance companies and government.
У процесі дослідження розроблено систему показників для визначення стану децентра лізації місцевих бюджетів України. Запропоновано розподілити показники оцінки стану їх децентралізації за трьома критеріями: впливу децентралізації на формування доходів місцевих бюджетів; децентралізації місцевих бюджетів згідно з бюджетною класифіка цією; залежності місцевих бюджетів від міжбюджетних трансфертів. Апробація методи ки розрахунку інтегрального показника підтвердила можливість її використання для ана лізу стану децентралізації місцевих бюджетів. Ключові слова: фінансова децентралізація; показники оцінки стану децентралізації; місцеві бюджети; бюджетна класифікація; міжбюджетні трансферти. Бібл. 18; рис. 5; табл. 4; формул 16.
The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic-functional -to summarize the theoretical concepts of income of local budgets; analysis and synthesis -to detail the subject of research and study its components; logic synthesis -to justify approaches and proposals for the formulation of local budgets. Results. Proved that today there is no single view on the interpretation of economic categories "revenues of local budgets. " A refined concept of "local budget revenues" from the standpoint of material content, form, organizational structure and nature of local budgets. Local budget revenues determined as part of the financial resources of society, which is accumulated by local authorities to enforce their tasks and functions to implement current and future challenges of social infrastructure in the regions. Proved that the revenues of local budgets are derived from their own, and assigned to the established order of state taxes, fees and other mandatory payments. The main feature of their own revenues is the direct subordination of local government. The main feature is the fixed income long-term nature of their attachment to the appropriate budget. Value/originality. Proved that the presence in the economic literature of different classification criteria of local budget on various grounds provides multi classification that reflects all the features of the formation, use and functional differences revenues of local budgets. This approach provides the basis for improving the functioning of the theoretical foundations of the budget process in Ukraine at the level of local authorities.
Introduction.The urgency of studying theoretical foundations of budget decentralization for Ukraine is conditioned by the necessity of developing an effective scheme of macroeconomic regulation of social and economic processes in the context of decentralization. The process of social and economic development in Ukraine on a democratic and legal basis is impossible without increasing the role of the local self-government. Decentralization is one of the main motive forces in reforming self-government today. The purposeis deepening theoretical and methodological principles of budget decentralization and theoretical aspects of budget decentralization with the definition of its influence on processes of state regulation in Ukraine. Results.It is substantiated that in modern science theoretical aspects of decentralization are considered in relation to its types. The classification of decentralization types is carried out depending on their characteristics: financial (fiscal) one is the process of distribution of functions, financial resources and responsibility for their use between central and local levels of management; budget one, in the broadest sense, is the division of responsibility between authorities of different levels (including national governments, regional authorities and local self-government bodies) with the management of budgetary resources; in the narrow sense it is the presence of certain functions and powers at the local level, autonomy of local authorities in making independent decisions in the fiscal sphere. Conclusions.It is substantiated that budget and financial decentralization considerably influences the formation of local budgets. It is found that the decentralization course shows both prospects and problems of the Ukrainian development. Grouping the main benefits and positive effects of decentralization is carried out. The research analysis made it possible to establish that decentralization may have the risks and dangers grouped in the article.
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