Economy, finances, management: Topical issues of science and practical activity


Issue №: 9 (49)

Published: 2019.09.25
DOI: 10.37128/2411-4413-2019-9

The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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DOI: 10.37128/2411-4413-2019-9-5
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PRONKO Lyudmila,  PhD, associate professor, Department of administrative management and 

alternative energy sources, Vinnitsa National Agrarian University (21008, Vinnitsa, 3, Soniachna str., e -mail: pronkoL@ukr.net).

SEMENENKO Viktor, PhD, associate professor, Department of administrative management and 

alternative energy sources, Vinnitsa National Agrarian University (21008, Vinnitsa, 3, Soniachna str., e -mail: pronkoL@ukr.net).


The article analyzes the implementation of the local budgets of the UTC  of the Vinnytsia region. The achievements of the local self-government reform in terms of the effectiveness of management of the budget resources of the united territorial communities were determined. An analysis of the financial capacity of the budgets of the joint territorial communities of the region. The problematic aspects of the financial provision of the execution of functions by the local authorities are singled out. The ways of improving the territorial organization of power on the principles of decentralization and construction of financially self-sufficient territorial communities are proposed.

Currently, financial autonomy of local budgets of UTC  is provided by the relevant legal norms of the Budget Code of Ukraine. The implementation of individual steps of fiscal decentralization also expanded the financial autonomy of local budgets through: the establishment of uniform norms of deductions from national taxes; the difference between the indicative planning system of the local budgets of the Ministry of Finance of Ukraine; formation of a single basket of general fund revenues and expansion of the source of its filling; formation and putting into operation of the system of equalization of the tax capacity of the territory, etc.

Keywords: UTC, local budgets, budget revenues, expenditures, intergovernmental transfers, budget regulation, budget decentralization.

List of references
  1. Artus M.M., Huza N.M. Budzetna systema Ukraine. URL:  http://www.infolibrary.com.ua/booksbook 122.html [in Ukrainian]. 
  2.  Budzetnuy Kodeks Ukraine. Kodeks Ukraine 08.07.2010 № 2456-VI. URL: http://zakon.rada.gov.ua [in Ukrainian].
  3. Vasyleva N.V., Hrynchuk N.M.,  Derun T.M., Kuybida V.S., Tkachuk A.F. Mictsevuy budzet i finansove zabezpechenya obyednanoyi terytorialnoyi gromadu. Kiev. 2017. P. 119 [in Ukrainian].
  4. Dalevska T. Budzetna decentralizatsia: peredumov ta napryamu realizatsiyi. Svit finansiv. 2016. №1. pр.149-159 [in Ukrainian].
  5.  Zakon Ukraine 07.12.2017 №2246-VIII. Pro derzavnuy budzet Ukraine na 2018. Verhovna Rada Ukraine. URL: http://search.ligazakon.ua [in Ukrainian].
  6. Kazyuk YA. Ekspertnuy analiz budzetiv OTG po kozniy oblasti  -  rezultatu 9 month. URL: https://decentralization.gov.ua/news/10218 [in Ukrainian].
  7. Ministry finance Ukraine Dohodu budzetu za january-july 2018 roku. URL: https://www.minfin.gov.ua/uploads/redactor/ [in Ukrainian].
  8. Pelehata O.V. Budzet rozvutky yak instrument silskoi terytorialnoi gromadu v realizatsyi budzetnoy police ekonomichnogo zrostan'ya. Societ-ekonomy problem suchasnoho periodu v Ukraine. Lviv, 2013. 6 (104). pp 357-361 [in Ukrainian].
  9. Svata I. Pro stan vukonanya mistsevuh budzhetiv OTG Vinnytskoy oblasti  za pershe pivrichya 2018 roku. URL: http://lgdc.org.ua/branch/-2018 [in Ukrainian].
  10. Starostenko H.H., Bulhakov YU.V. Budzetna systema. Navchal'nuy posibnuk. Kiev. Centr navchalnoyi literatury. 2006. 240 p [in Ukrainian].
  11.  Ovcharenko T. Osobluvosti  formuvan'ya ta vukonan'ia budzetu obyednanuh terytorialn'uh gromad. URL: http://icps.com.ua/assets/uploads/images/.pdf [in Ukrainian].
  12.  Pronko L. Activities of united territorial communities as a body of local government in the conditions of power decentralization in Ukraine. Pronko L., Kolesnik T., Samborska O. Baltic Journal of Economic Studies. Volume 4, Number 2. Riga. Pablishing House Baltic Publishing. https://doi.org/10.30525/2256-0742/2018-4-2-184-190 [in Latvia].
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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "