文章基本信息

标题：Assessment of quality of financial support for local social development in Ukraine
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作者：Inna Shkolnyk ; Borys Mershchii ; Tetyana Melnyk 等
期刊名称：Public and Municipal Finance
印刷版ISSN：2222-1867
电子版ISSN：2222-1875
出版年度：2019
卷号：7
期号：4
页码：19-28
DOI：10.21511/pmf.07(4).2018.03
出版社：LLC "CPC "Business Perspectives"
摘要：The article proposes a way of determining the future directions of financial support for the social development needs. To this end, the Tintner method of consecutive differences is used. The practical application of this method allows for pre-selecting the best curve that describes the level of financial support for social needs. The model off inancial support for local self-government is determined. The adequacy of funding for the needs of local budget social development is analyzed. The share of expenditure of local budgets in Ukraine on health care, intellectual and physical development, education, social protection and social security is described. A number of challenges when it comes to financial support are considered, both from a theoretical perspective and those confirmed by actual calculations.
关键词：budget process; financial support; forecasting the financial security level; local self-government; public finance; social development; territorial communities; the Tintner method