THEORETICAL AND METHODICAL SUPPORT OF THE FISCAL AND BUDGET RELATIONS SYSTEM IMPROVEMENT

The theoretical and methodical support of the budget and fiscal relations improvement has been substantiated. A methodical approach to the improvement of budget and fiscal relations has been offered, which includes preparatory, analytical, providing and final blocks, and is based on the determination of compliance of the current system of the budget and fiscal relations with criteria of effectiveness and consistency of state and regions' interests; identifying the directions, methods and tools of improvement which meet the limits; developing and justifying recommendations for improvement of intergovernmental relations and their legislative support. The composition and content of the system performance criteria of budget and fiscal relations have been defined.