Local Finances

Major: Finance, Banking and Insurance
Code of subject: 6.072.02.E.059
Credits: 7.00
Department: Finance
Lecturer: PhD, associate professor Vivchar O.I.
Semester: 7 семестр
Mode of study: денна
Мета вивчення дисципліни: Learning the basics of organizing local finances and acquiring practical skills application of local financial resource management tools self-government based on the separation of functions and powers of the state and local authorities.
Завдання: General and professional competences ZK13 The ability to realize one's rights and responsibilities as a member of society, to realize the values ??of civil society and the need for its sustainable development, the rule of law, the rights and freedoms of a person and a citizen in Ukraine. SK02 Understanding the peculiarities of functioning of modern world and national financial systems and structures. SC14 The ability to analyze the forms and methods of planning state and local budgets, evaluating the effectiveness of state financial policy, directions for implementing the budget process and inter-budgetary relations
Learning outcomes: know: the nature, purpose and objectives of local finance, basic tools and mechanisms for management of local finances, formation and composition of revenues of local budgets, budgeted expenditure planning institutions held by local budgets, the composition of local taxes and fees, are budget management and its objectives and methods treasury system servicing local budgets, funding of municipal enterprises, specific financial activity of housing. able: own principles, methods of construction of local budgets, analyze revenues and expenditures of local budgets apply regulatory approaches to budget planning, organize the execution of local budgets expenditures, use the tools and techniques of budgetary control, organize financial activity of municipal enterprises and enterprises Housing . PR16 Apply the acquired knowledge to solve practical tasks and meaningfully interpret the obtained results. PR21 To understand the requirements for activity in the specialty, due to the need to ensure the sustainable development of Ukraine, its strengthening as a democratic, social, legal state. PR27 To analyze the incomes and expenses of the state and united territorial communities and the state of finances of economic entities in the sphere of public finance. PR28 To carry out procedures of macroeconomic financial forecasting and planning, formation of state social programs, financial control in conditions of decentralization of public finances.
Required prior and related subjects: Prerekvizyt: finance, tax system Korekvizyt: organization of financial budgeting at the enterprise
Summary of the subject: The discipline is aimed at studying the basics of organizing local finances and acquiring practical skills in the use of tools for managing financial resources of local self-government based on the demarcation of functions and powers of state and local authorities.
Опис: The principles of local finance and composition of local financial institutions. Formation of local budgets in the context of fiscal decentralization.The composition of local taxes and fees. The financial resources of local governments. Planning and mode of financing local expenditures. Intergovernmental relations and their components. Financial management and financial control at the local level. Financial support for municipal enterprises. Finance Housing.
Assessment methods and criteria: - Current control (20) - Tests (10baliv) - Control measure (70 points)
Критерії оцінювання результатів навчання: Evaluation of the results of all forms of control is provided on a 100-point scale. The criteria for evaluating the results of the current work (tasks performed in practical, results of independent work of students) is carried out as a % of the number of points allocated to the task, with rounding to a whole number: 0% - task not completed; 40% - tasks are partially completed and contain significant methodological or calculation errors; 60% - the task is completed completely or on time, but contains significant errors in calculations or methodology; 80% - the task was completed in full and on time, but contains some minor shortcomings (dimensions, conclusions, design, etc.); 100% - the task was completed on time, correctly and without comments. On the exam, the applicant can get a maximum of 60 points. The exam consists of a written and an oral component. The written component is an examination ticket, which consists of tasks of two levels, evaluated on a separate scale: Level 1 – tests 20 tests*2 points = 40 points; Level 2 - solve problems - 2 problems *5 points = 10 points During oral communication with the teacher, the applicant can receive from 0 to 10 points for answering the examiner's question
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied in their interrelationship and development, clearly, succinctly, logically, consistently answer the questions, the ability to apply theoretical provisions when solving practical problems; 87–71 points – (“good”) is awarded for a generally correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions when solving practical tasks; 70 – 50 points – (“satisfactory”) awarded for weak knowledge of the component’s educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for weak application of theoretical provisions when solving practical problems; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions when solving practical problems; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions.
Recommended books: 1. Бюджетний кодекс україни: кодекс україни від 08.07.2010 № 2456-VI // Голос україни. - 2010. - № 143. 2. Податковий кодекс України: зі змінами, внесеними згідно із Законом №71-VIII від 28.12.2014 [Електронний ресурс]. – Режим доступу: http://zakon4.rada.gov.ua/laws/show/2755-17 3.Закон України «Про засади державної регіональної політики» № 156–УІІ від 05.02.2015р. – Режим доступу: http://zakon0.rada.gov.ua/laws/show/156-19 4.Закон України «Про добровільне об’єднання територіальних громад» №157 – УІІ від 05.02.2015р. – Режим доступу: http://zakon2.rada.gov.ua/laws/show/157-19 5.Місцеві фінанси: Підручник / За ред. О.П. Кириленко. – К.: Знання, 2016. – 677 с. 6.Вівчар О.Й., Курило О.Б., Кащишин В.М. Місцеві фінанси: Навч. посібник. – Львів.: Львівська політехніка, 2014. – 264 с. . 7. Сунцова С.О. Місцеві фінанси: 2-ге видання. Навчальний посібник рекомендовано МОН України, 2010. – 488с 8.Лагутіна Л.О. Джерела формування місцевих бюджетів сільських територій в умовах децентралізації. - Збірник наук.праць. - Випуск 6.2020. 9.Тимченко О.М., Сирібрянська Ю.В. Оптимізація структури доходів бюджету: застосування рейтингової оцінки// Фінанси України, 2012, № 7 С. 17-28. 10.Набатова Ю.О., Ус Т.В. Формування місцевих бюджетів в умовах децентралізації фінансових ресурсів/ Ефективна економіка. №5, 2021
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