Published: 15 March 2017
Purpose. Study, analysis and generalization of the main problems of municipalities in the formation of fiscal policy for the long term. Methods. Statistical, comparative, content and plan-factual analysis. Results. The analysis of the structure and trends of the budget execution of the municipal formation on the basis of budgetary reporting is carried out; problems of formation and execution of the budget of the municipality are identified and practical recommendations for the implementation of fiscal and budgetary powers in the long term are proposed. Scientific novelty. The scientific novelty of the publication is to justify the current situation and to study its impact on the formation of the budgetary and fiscal policy of the municipality, the development and formulation of strategic tasks for increasing budget efficiency.