Technological aspects of the mechanism of formation of local budgets in Ukraine for 2018-2020 years
-
DOIhttp://dx.doi.org/10.21511/dm.4(4).2018.06
-
Article InfoVolume 16 2018, Issue #4, pp. 64-72
- 806 Views
-
95 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
The article deals with the technological aspects of the mechanism of formation of local budgets in Ukraine, which is an important tool for state policy, the development of administrative and territorial units, and ensuring an adequate level of living standards. On the basis of the analysis carried out by the authors, it was revealed that the mechanism of formation of local budgets does not correspond to the current trends, therefore the components of legislative and regulatory support are systematized and the potential of their use for the changes of the existing mechanism is revealed. The technological aspects of the formation of local budgets are considered, namely, the composition of local budgets is determined, and at the expense of which the local budget is formed by the legislative base. The features of the mechanism of formation of local budgets and the main organizational and technological procedures for its development are determined. The authors highlighted the main shortcomings of the existing mechanism for the formation of local budgets, namely, the absence of a procedure for forming the income and expenditure part of local budgets. It is determined that local budgets of Ukraine are more dependent on intergovernmental transfers than local budgets of EU countries, the volume of transfers and their share in the organization of local budget revenues is constantly increasing. In this work, the authors proposed measures to eliminate the problems of the formation of local budgets.
- Keywords
-
JEL Classification (Paper profile tab)H61, H68, H72
-
References16
-
Tables0
-
Figures6
-
- Figure 1. Основні технологічні аспекти механізму формування місцевих бюджетів
- Figure 2. Плюси та недоліки існуючого механізму формування місцевих бюджетів
- Figure 3. Фактори, що впливають на формування місцевих бюджетів
- Figure 4. Фактори впливу на якість механізму формування місцевих бюджетів
- Figure 5. Частка міжбюджетних трансфертів в Україні за 2014- 2017 роки
- Figure 6. Заходи для вирішення проблем формування місцевих бюджетів
-
- Artus, M. M., & Khyzha, N. M. (2010). Бюджетна система України [Biudzhetna systema Ukrainy] (220 p.). Kyiv: Vydavnytstvo Yevropeiskoho universytetu.
- Bondarchuk, T. V. (2014). Фінансова політика забезпечення ефективності видатків місцевих бюджетів [Finansova polityka zabezpechennia efektyvnosti vydatkiv mistsevykh biudzhetiv]. Ekonomist, 4, 30-33.
- Holovii, V. M., Horodetska, T. E., Kuznichenko, V. M., Kurnosova, K. V., & Lapshyn, V. I. (2011). Місцеві бюджети в умовах кризових явищ і реформування [Mistsevi biudzhety v umovakh kryzovykh iavysch i reformuvannia] (182 p.). Kharkiv: Kharkivskyi instytut finansiv.
- IBSED (2017). Бюджетний моніторинг: Аналіз виконання бюджету на 2017 рік [Biudzhetnyi monitorynh: analiz vykonannia biudzhetu na 2017 rik].
- Korotich, O. B. (2006). Державне управління регіональним розвитком України [Derzhavne upravlіnnya regіonalnim rozvitkom Ukraїni] (219 p.). Kharkiv: Master.
- Kyrylenko, O. P. (2000). Місцеві бюджети України (історія, теорія, практика) [Miscevi bjudzhety Ukrajiny (istorija, teorija, praktyka)] (384 p.). Kyiv: NIOS.
- Lokshina, S. M., & Koritskiy, V. F. (2001). Большой словарь иностранных слов в русском языке [Bolshoy slovar inostrannykh slov v russkom yazyke] (784 p.). М.: YUNVES.
- Nikolaieva, O. M., & Mahlaperidze, A. S. (2013). Місцеві фінанси [Miscevi finansy] (354 p.). Kyiv, Finansy.
- Pavliuk, K. V., & Oparin, K. V. (2005). Фінансова система України (теоретико-методологічні аспекти) [Finansova systema Ukrainy (teoretyko-metodolohichni aspekty)] (240 p.). Kyiv: KNEU
- Stiglitz, J., Ocampo, A., Spiegel, S., French-Davis, R., & Nayyar, D. (2006). Stability with Growth: macroeconomics, liberalization and development (352 p.). London: Oxford University Press.
- The Verkhovna Rada of Ukraine (1997). Про місцеве самоврядування в Україні [Pro mistseve samovriaduvannia v Ukraini].
- The Verkhovna Rada of Ukraine (2017). Про Державний бюджет України на 2018 рік [Pro Derzhavnyi biudzhet Ukrainy na 2018 rik].
- The Verkhovna Rada of Ukraine (2017). Про особливості складання проектів місцевих бюджетів [Pro osoblyvosti skladannia proektiv mistsevykh biudzhetiv].
- The Verkhovna Rada of Ukraine (2017). Про схвалення Прогнозу економічного і соціального розвитку України на 2018-2020 роки [Pro skhvalennia Prohnozu ekonomichnoho i sotsialnoho rozvytku Ukrainy na 2018-2020 roky].
- The Verkhovna Rada of Ukraine (2018). Бюджетний кодекс України [Biudzhetnyi kodeks Ukrainy].
- The Verkhovna Rada of Ukraine (2018). Податковий кодекс України [Podatkovyi kodeks Ukrainy].
-
Assessment of quality of financial support for local social development in Ukraine
Inna Shkolnyk
,
Borys Mershchii ,
Tetyana Melnyk
doi: http://dx.doi.org/10.21511/pmf.07(4).2018.03
Public and Municipal Finance Volume 7, 2018 issue #4 pp. 19-28 Views: 1458 Downloads: 89 TO CITE АНОТАЦІЯThe article proposes a way of determining the future directions of financial support for the social development needs. To this end, the Tintner method of consecutive differences is used. The practical application of this method allows for pre-selecting the best curve that describes the level of financial support for social needs. The model off inancial support for local self-government is determined. The adequacy of funding for the needs of local budget social development is analyzed. The share of expenditure of local budgets in Ukraine on health care, intellectual and physical development, education, social protection and social security is described. A number of challenges when it comes to financial support are considered, both from a theoretical perspective and those confirmed by actual calculations.
-
Effectiveness of financial and economic regulation of land relations in ukraine in the context of the decentralization reform
Uliana Vatamanyuk-Zelinska ,
Nataliia Sytnyk
doi: http://dx.doi.org/10.21511/ppm.17(2).2019.43
Problems and Perspectives in Management Volume 17, 2019 Issue #2 pp. 550-562 Views: 859 Downloads: 103 TO CITE АНОТАЦІЯThe sphere of local self-governance in Ukraine deals with a need for thorough researching and solving problems concerned with enhancing the effectiveness of financial and economic regulation of land relations on account of the expansion of the decentralization reform. The decentralization has led to gaining additional powers by bodies of local self-government. These powers entitles bodies of local self-government to ensure the increase of local budgets of newly-formed territorial units –united territorial communities – owing to carrying out financial transactions with land plots owned by local communities. In the process of research, the authors determine financial and economic efficiency of revenues of local budgets of perspective territorial communities by each region of Ukraine, taking into account variants of the normative monetary evaluation of land and the standard of capitalized rental income of agricultural lands located beyond their built-up areas. The authors substantiate an opportunity to create budget-forming sources of revenues for local budgets of perspective communities through the exercise of powers of bodies of local self-government regarding indicating the value of such lands and a right to lease, as well as terms of paying a single tax for the use of such lands for agricultural activity by taxpayers belonged to the fourth group of the simplified system of taxation.
-
An integrated approach to assessing the level of fiscal policy decentralization
Oleg Shevchuk ,
Valentyna Martynenko
doi: http://dx.doi.org/10.21511/imfi.17(1).2020.05
Investment Management and Financial Innovations Volume 17, 2020 Issue #1 pp. 49-63 Views: 785 Downloads: 117 TO CITE АНОТАЦІЯThe main purpose of this study is to introduce an integrated approach to the methodology of assessing the level of fiscal policy decentralization. It is proposed to evaluate the fiscal policy decentralization of the state according to three functional components: decentralization of the process of local budget revenues formation (includes five indicators); decentralization of local budget structure (includes six indicators); decentralization of intergovernmental budgetary relations (includes five indicators). The expediency of forming an integral indicator of the level of fiscal policy decentralization as the geometric mean of three sub-indexes formed by its main functional components is substantiated. It has been proved that the level of fiscal decentralization in Ukraine decreased at the end of 2017, compared to 2004, but was medium with acceptable risks of fiscal policy modernization. Instead, in 2014, the lowest numerical value of the decentralization level was recorded, which corresponded to the critical level of the integral indicator with significant obstacles to the modernization of fiscal policy. The results obtained confirm the feasibility of implementing the decentralization reform in Ukraine, which started in 2014, and demonstrate its effectiveness.
