Features of budget efficiency evaluation UTC of Volyn region

The article reveals the prerequisites for improving the system of analysis of budget efficiency of local budgets. Based on the analysis of scientific approaches, methodological provisions for a comprehensive analysis of the budget efficiency of local budgets have been developed, which provide for the calculation of an integrated indicator for the blocks of budget performance, budget self-sufficiency and budget openness. The results of approbation of the proposed approach to the analysis on the example of the budgets of the united territorial communities of Volyn region are given. The study of budget performance will be based on the assessment of the level of execution of UTC local budget expenditures by functional classification. It is a well-known fact that self-sufficient territorial communities are the basis of local and regional development of any state. It is also a sign of the effectiveness of local self-government. The indicators that will determine the budget self-sufficiency we include: revenues of the general fund per 1 inhabitant, the share of management costs in own revenues, capital expenditures per 1 person, the level of subsidies of UTC budgets of Volyn region, general fund expenditures per capita, specific the weight of capital expenditures in the total amount of expenditures, the share of salary with accruals in the expenditures of the general fund, expenditures for the maintenance of the management staff per 1 inhabitant, volume of receipts to the budget of UTC from payment of the personal income tax on 1 inhabitant, volume of receipts to the budget of UTC from payment for the earth on 1 inhabitant, volume of receipts to the budget of UTC from payment of the uniform tax on 1 inhabitant, volume of receipts to the budget of UTC from payment of excise tax per 1 inhabitant, the amount of revenues to the budget of UTC from the payment of real estate tax per 1 inhabitant. The analysis of the level of information openness of UTC management bodies was carried out on the example of official websites of the united communities of Volyn region and its influence on the formation of budget efficiency of the territory was determined. With the help of the official websites of the united communities, the relationship between the content presented on it and the budget efficiency of the individual UTC was monitored