期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2015
卷号：3
期号：3
页码：56-62
DOI：10.29038/2411-4014-2015-03-56-62
出版社：Lesya Ukrainka Eastern European National University
摘要：In the article the author studied the definitions of fiscal policy and showed essence of fiscal policy at the local level, offered the fiscal policiy should observe the following principles at the local level : independence, transparency, effectiveness, subsidiarity, social justice, objectivity, balance, continuity, reporting and undivided responsibility, fiscal equivalence exchange.
关键词：fiscal policy at the local level; local governments; independence; transparency; efficiency; subsidiarity; local budgets
