Modern trends in the analysis of state authorities’ key performance indicators lead to an understanding of the need to enhance the effectiveness of the methods used to predict such essential parameters of the national economic system as budget indicators. Considering the ways of using budget indicators for the formation of state policy in the economic and social spheres is necessary to base management decisions solely from the position of their balanced and logical expediency. In light of this methodology for forecasting budget indicators in the short and medium-term, they acquire key importance. The approaches proposed by the authors of the article are based on tried and tested methods of extrapolation, analyzed values, which, when applied in practice, give promisingly reliable results. The article discusses three key approaches that can serve as a basis for transformation, depending on particular research needs. When considering these methods, a comparative experimental study was also carried out, making it possible to assess the quality of forecasting budget indicators when using any of them.

The issues of fiscal decentralization and the search for ways to increase the level of financial independence of territorial communities are extremely important for the socio-economic development of Ukraine. The main instrument by which territorial communities carry out their functions is the budget. Therefore, issues and problems that relate to the formation of the revenue side of local government budgets, the search and implementation of reserves for their filling, the expansion of the tax base is given a lot of attention in the scientific works of scientists from both foreign and domestic scientific schools. At the same time, the novelty of the problems associated with fiscal decentralization requires further research, in particular, substantiation of directions for increasing the role of taxes in the formation of financial resources of territorial communities. The objective of the study is to analyze the formation of local budget revenues in Ukraine at the expense of tax revenues and a comparative analysis of tax sources for the formation of financial resources of territorial communities in Ukraine and in individual EU countries. The purpose of the article is to substantiate the directions for increasing the role of taxes in ensuring the financial autonomy of territorial communities. During the research, general scientific and special methods were used: analysis and synthesis, the method of comparison, generalization, statistical, etc. The article analyzes the formation of incomes of local budgets in Ukraine at the expense of tax revenues. It has been proven that financial decentralization, tax and budget reforms have positive trends and contribute to the growth of revenues of local budgets and increasing their fiscal potential. However, local taxes have not become a regulatory instrument, but are secondary to government taxation. Therefore, the local taxation system in Ukraine requires further reform. The current system of local taxes and fees in the country requires further development, since it must provide sufficient volumes of own revenues of local budgets, as well as be an instrument of local socio-economic policy. The way to increase the volume of local taxes and fees should be the establishment of taxes that provide a sufficient volume of revenues, which in turn will create a reliable source of revenue for local budgets. Expanding the autonomy of local authorities will enable them to play an important role in the socio-economic development of communities and the country as a whole. Since local taxes and fees should form the basis of local budget revenues, it is necessary to expand the rights of local territorial communities to approve tax rates and fees, grant tax benefits, and also, taking into account the positive experience of EU countries, on diversifying tax revenues, in particular, through taxation of real estate. The results of this study can be applied in the process of reforming the local taxation system in order to ensure the financial independence of territorial communities.

У процесі реформи децентралізації територіальні громади отримали не лише повноваження, а й доволі широку базу для забезпечення доходів місцевих бюджетів -податкові джерела формування доходів місцевих бюджетів, які включають як місцеві податки і збори, так і відрахування від загальнодержавних податків і зборів. У статті здійснено аналіз податкових джерел наповнення бюджетів територіальних громад в Україні з метою визначення перспектив отримання фінансових ресурсів громадами для забезпечення їх подальшого соціально-економічного розвитку. Акцентовано

The adoption of the new Agenda for Sustainable Development and its implementation, as well as the crisis state of almost all spheres of public life in Ukraine require deepening scientific research on issues related to the formation and effective implementation of financial policies aimed at creating favorable conditions for the sustainable development of the country. Given the large number and scale of the goals and objectives of sustainable development, the solution of which requires enormous amounts of financial resources, it is important to identify priority areas of the financial policy of sustainable development of the country as key tasks to achieve of the sustainable development goals (SDGs). The problems of the financial policy of sustainable development are at the center of research by leading scientists from both foreign and domestic scientific schools. But the novelty of the problems associated with the practical implementation of the concept of sustainable development requires further research in order to justify the theoretical foundations of the formation and determination of the directions for the effective implementation of the financial policy of the transition to the principles of sustainable development. The objective of the study is to disclose the nature and specifics of the financial policy of sustainable development. The aim of the work is to substantiate the priority areas of financial policy of Ukraine in the context of the goals and objectives of the 2030 Agenda. In the research process, general scientific and special methods were used: analysis and synthesis, the method of comparison, generalization, statistical, etc. The article identifies priority areas of financial policy of Ukraine in the context of goals and objectives defined by the Agenda for Sustainable Development for the period up to 2030. The specific features of the financial policy of sustainable development, the features of its development and implementation are investigated. Attention is focused on the problem of socio-economic inequality in the country and directions for overcoming it are proposed, which is one of the necessary conditions for the development of Ukraine on the principles of sustainable development. The results of this study can be applied in the process of formation and implementation of the financial policy of sustainable development of the country. The concept of sustainable development necessitates the coordination of the strategic goals of the financial development of the national socio-economic system. It is important to identify the features and factors that influence the formation and implementation of financial policies in the context of the goals and objectives of sustainable development and determine its priority areas.

The subject of the study is the theoretical background, practical aspects and current state of using financial mechanisms of foreign economic activity regulation in the countries which are leading exporters and importers of goods and commercial services. The purpose of the work is to reveal patterns of using the elements of financial mechanism in foreign economic activity regulation of the world leading countries in international trade in the conditions of globalization and international economic integration. Methodology: system-structural approach, induction method, statistical method, method of logical analysis, method of comparative analysis, methods of observation and generalization. Results of the work. The article presents an analysis of financial methods and instruments used for state financial regulation of foreign economic activity in the countries leaders in international trade: the USA, the EU as a customs union, China, Japan, and South Korea. The functioning of financial mechanism of foreign economic activity regulation in these countries is shown, taking into account their integration priorities and involvement into the processes of economic globalization. The peculiarities of using certain financial methods in foreign economic activity regulation are identified, depending on the key objectives of the states in the field of foreign economic activity. The field of application of results. The investigation results can be used in the research dedicated to the problems of foreign economic activity, financial regulation, international trade and financial policy. They can also be used in educational process, especially in preparation of the relevant sections of textbooks and tutorials for courses "Finance", "Foreign Trade". Conclusions. Analyzing the methods of foreign economic activity regulation one can see that it is economic and financial methods that are preferred for using by countries in international trade, and it is quite consistent with WTO recommendations. Besides, the financial mechanisms used by countries for foreign trade regulation fit into the international context by harmonizing their national legislation with WTO norms. Among the financial methods of foreign trade regulation the tariff regulations are most comprehensively used and legally welldeveloped. Besides, financial, credit and tax methods of export stimulation are also used. The instruments of foreign economic activity regulation applied by the countries under analysis depend greatly on signing various trade agreements, integration priorities of the countries and global economic trends.