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Journal articles on the topic 'Budget’s decentralization'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Semenets, А., D. Tiurina, Yе Kuzkin, and O. Yarmak. "STATISTICAL RESEARCH ON LOCAL BUDGET’S REVENUE FORMATION AMIDST DECENTRALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 310–19. http://dx.doi.org/10.18371/fcaptp.v1i36.227916.

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The article deals with economic and statistical research on the latest trends in local budget’s revenues caused by the decentralization reform, as well as the identification of its key problems, such as: significant differentiation in the regions’ fiscal capacity, arising due to a number of factors (social, geographical, resource, legislative ones); the regions’ dependence on central authorities due to the lack of effective mechanisms for devolution, hampering the efficiency and reducing the expediency of delegating certain functions; the insufficient level of the regions’ fiscal capacity; and

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2

Tsymbaliuk, Iryna. "Intrinsic feature of financial decentralization and its impact on the formation of local budget’s revenues." Regional Economy, no. 4(94) (2019): 113–19. http://dx.doi.org/10.36818/1562-0905-2019-4-10.

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The article substantiates that the term financial decentralization remains insufficiently defined in the studies of Ukrainian scientists. In particular, the concepts of “financial decentralization”, “fiscal decentralization”, “budget decentralization” in domestic economic science are used in parallel. At the same time, it is argued that financial decentralization, compared to budget and fiscal ones, is a broader concept, encompassing the entire system of financial interaction between the state and local governments. The analysis of the financial decentralization process in Ukraine is presented

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3

Tymchyshyn, Yuliya. "Ukrainian regions’ budget security in the conditions of public administration decentralization." Regional Economy, no. 3 (2019): 106–14. http://dx.doi.org/10.36818/1562-0905-2019-3-11.

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The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in cu

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4

Smovzhenko, Tamara, Oryslava Korkuna, Ivan Korkuna, and Ulyana Khromyak. "The impact of land reform on the development of united territorial communities." Socio-Economic Problems of the Modern Period of Ukraine, no. 1(141) (2020): 29–33. http://dx.doi.org/10.36818/2071-4653-2020-1-4.

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Nowadays, according to decentralization and current legislation (Land Code of Ukraine, Resolution of the Cabinet of Ministers of Ukraine and the Law of Ukraine «On Self-Governance»), the public lands have been transferred to the CTCs since 1 February 2018. In 2018/2019, 788 CTCs received communal ownership of 1.68 ha of public lands. According to the Draft Law «On Amendments to Several Legal Documents of Ukraine on Agricultural Lands Turnover», the consolidated territorial communities become the legal entities and can acquire property rights to agricultural land plots. Therefore, transferring

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Kyslova, Liudmyla, and Alona Severina. "Budget decentralization: socio-economic significance and its impact on local budgets." Vìsnik Marìupolʹsʹkogo deržavnogo unìversitetu. Serìâ: Ekonomìka 10, no. 20 (2020): 30–39. http://dx.doi.org/10.34079/2226-2822-2020-10-20-30-39.

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The article explains the concept and the essence of budget decentralization, summarizes some changes in the budget legislation of Ukraine and the peculiarities of the introduction of budget decentralization at the present stage, the essence and the significance of the reform for Ukraine as a state with pro-European views. Positive and negative tendencies of budgetary and financial decentralization are characterized, the basic problems of the formation and the effective use of budgetary funds at the level of the regions, the sources of the incomes and the orientation of the expenses of the loca

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BONDARUK, Taisiia, and Oksana VINNYTSKA. "ASSESSMENT OF THE STATUS OF DECENTRALIZATION OF UKRAINE’S LOCAL BUDGETS." Economy of Ukraine 2018, no. 7 (2018): 59–75. http://dx.doi.org/10.15407/economyukr.2018.07.059.

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Decentralization of power is a necessary condition for the formation of effective local self-government. Therefore, it is important to deepen theoretical and methodological principles for assessing the status of decentralization of the revenue part of Ukraine’s local budgets. It is determined that the assessment of the status of decentralization of local budget revenues requires the use of a set of indicators that would fully characterize the financial decentralization. It is proposed to allocate the assessment indicators of financial decentralization of local budgets revenues according to thr

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7

Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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9

ZAKHIDNA, Oksana, Viktoriia BEDNARCHUK, and Alina MLINTSOVA. "Features of local budgets in the conditions of decentralization of the budget system of Ukraine." Economics. Finances. Law, no. 12 (December 16, 2020): 26–31. http://dx.doi.org/10.37634/efp.2020.12.5.

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The paper identifies the features of local budgets in terms of decentralization of the budget system of Ukraine. Theoretical bases of functioning of local budgets are opened. The economic essence of the definition of «local budget» is given according to the Budget Code of Ukraine. Based on the economic essence of local budgets, a number of functions they perform are identified. Different approaches to the interpretation of the essence of the concept of “decentralization” are studied. The role of local budgets in ensuring their financial capacity in terms of financial decentralization is highli

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PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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11

L, Kozak, and Chkalova T. "PROBLEMS OF FINANCIAL DECENTRALIZATION IN UKRAINE." National Transport University Bulletin 2, no. 47 (2020): 124–30. http://dx.doi.org/10.33744/2308-6645-2020-2-47-124-130.

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To date, the Ukrainian state is in the process of changing the vector of economic development and updating the governance mechanism in the context of the European integration trend, which includes supporting, adopting and approximating to European standards of economic and social development and reforming budgetary policy in the direction of strengthening the role of local budgets. This requires a new look at the concept of «development budget» within the state's budget system, which emphasizes the need to research the category «development budget» and its role in managing local finances. The

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Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

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The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue

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TRUSOVA, Natalia, and Olena SYZONENKO. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES." WORLD OF FINANCE, no. 3(56) (2018): 19–27. http://dx.doi.org/10.35774/sf2018.03.019.

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Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoret

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Paliichuk, T. V. "Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization." Business Inform 4, no. 519 (2021): 216–28. http://dx.doi.org/10.32983/2222-4459-2021-4-216-228.

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The article is aimed at disclosing the role and significance of the excise tax on fuel in filling local self-government budgets in the context of the implementation of budget decentralization, also disclosing the main aspects of excise tax reform, changes in its distribution between budgets and finding ways to ensure the stimulating impact of excise taxation on the socio-economic development of territorial communities (hromadas). The article describes the steps taken to strengthen the financial capacity of local self-government (changes in the sources of filling the hromadas’ budgets) by intro

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15

KubĂˇs, Jozef, Zuzana Ĺ tofkovĂˇ, and JĂˇn MiĹˇĂk. "THE IMPACT OF FISCAL DECENTRALIZATION ON PUBLIC ADMINISTRATION." CBU International Conference Proceedings 5 (September 22, 2017): 242–46. http://dx.doi.org/10.12955/cbup.v5.933.

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The allocating revenue to the individual budgets of self-governments in the Slovak Republic is a highly sophisticated process. Redistribution of resources using fiscal decentralization is an effective instrument through which the government attempts to eliminate subsidizing of municipalities and self-governing regions from the state budget and thus achieve higher stability of the economy. The function of municipalities and higher territorial units is secured by so-called special purpose tax revenues, which do not go into the state budget but directly into the budgets of self-governments. This

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16

VARNALII ZAKHARII, VARNALII ZAKHARII, LIUDMYLA DEMYDENKO, YULIIA NAKONECHNA, and NATALIIA MIEDVIEDKOVA. "LESSONS FROM FISCAL DECENTRALIZATION IN UKRAINE." Globalization and Business 4, no. 7 (2019): 73–78. http://dx.doi.org/10.35945/gb.2019.07.009.

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In order to build an effective model of management of budget funds, it is important to ensure the constant and systematic disclosure of information on the accumulation of financial resources of the state and local budgets and the directions for their use. The first results of the process of fiscal decentralization in Ukraine are considered, which is accompanied by changes in the budget and tax legislation. Specifics of the formation of tax revenues of budgets of joint territorial communities are outlined. The state of disclosure of budget documents by the amalgamated territorial communities is

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VARNALII ZAKHARII, VARNALII ZAKHARII, LIUDMYLA DEMYDENKO, YULIIA NAKONECHNA, and NATALIIA MIEDVIEDKOVA. "LESSONS FROM FISCAL DECENTRALIZATION IN UKRAINE." Globalization and Business 4, no. 7 (2019): 73–78. http://dx.doi.org/10.35945/gb.2019.07.009.

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In order to build an effective model of management of budget funds, it is important to ensure the constant and systematic disclosure of information on the accumulation of financial resources of the state and local budgets and the directions for their use. The first results of the process of fiscal decentralization in Ukraine are considered, which is accompanied by changes in the budget and tax legislation. Specifics of the formation of tax revenues of budgets of joint territorial communities are outlined. The state of disclosure of budget documents by the amalgamated territorial communities is

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18

BATAZHOK, S.G. "Budget–financial decentralization as a factor of strengthening local self government in Ukraine." Market Relations Development in Ukraine №7-8 (206-207) 145 (October 4, 2018): 36–45. https://doi.org/10.5281/zenodo.1445366.

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The subject of the study is the impact of fiscal decentralization on the financial capacity of local budgets. The purpose of the article is to analyze the problematic aspects of practical reformation of local self–government on the principles of decentralization of power and the search for ways to improve the formation of the financial independence of the united territorial communities. Methodology of work – the position of the theory of fiscal federalism, which reflects the complex schemes of relations between budgets of different levels, the concept of fiscal decentralization. Ba

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19

Klimanov, V. V., and A. A. Mikhaylova. "Fiscal decentralization in pandemic and post-pandemic times." Journal of the New Economic Association 51, no. 3 (2021): 218–26. http://dx.doi.org/10.31737/2221-2264-2021-51-3-11.

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In 2020, many countries, including Russia, faced a unique situation in which subnational authorities were forced to take on new powers to combat the pandemic and its consequences. At the same time, fiscal decentralization, which can be characterized by indicators of decentralization of income, expenditures or as tax decentralization, has decreased. The share of intergovernmental transfers in the revenues of regional budgets has increased. Before that, attempts to increase the role of the regional level in the country’s budget system were made in Russia, but they usually ended in failure. The a

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20

Dekhtyar, Nadiya, Katarina Valaskova, Olga Deyneka, and Nataliya Pihul. "Assessment of the level of local budget financial decentralization: Case of Ukraine." Public and Municipal Finance 9, no. 1 (2020): 34–47. http://dx.doi.org/10.21511/pmf.09(1).2020.04.

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Further improvement of financial relations at the local level and the development of local budgets take place in the context of financial decentralization. This implies strengthening the role of local governments in attracting necessary financial resources to ensure socio-economic development of territories. The purpose of this paper is to identify the impact of decentralization on the state of local budgets and to develop a scientific and methodological approach to assessing the level of financial decentralization of local budgets using the example of Ukraine for 2010–2019. The developed meth

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CHEBERYAKO, Oksana, and Maryna KULISH. "NECESSITY AND RESULTS OF FINANCIAL DECENTRALIZATION." WORLD OF FINANCE, no. 1(54) (2018): 35–44. http://dx.doi.org/10.35774/sf2018.01.035.

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Introduction. Local budgets are the most numerous link of the budget system, the financial base of local authorities, which plays a decisive role in implementing regional policy through financing public expenditures and are the key to the emergence of a capable and efficient local government. However, the unsatisfactory results of the local authorities functioning in previous periods have led to the objective need to reform existing structure of local finances through fiscal decentralization. Purpose.To characterize the essence of financial decentralization from the point of view of its necess

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Shkolnyk, Inna, Tetyana Melnyk, and Borys Mershchii. "Transparency of the budget process as a prerequisite for financial decentralization in Ukraine." Public and Municipal Finance 7, no. 1 (2018): 12–20. http://dx.doi.org/10.21511/pmf.07(1).2018.02.

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The introduction of a qualitatively new type of relationship between citizens and authorities, one in which every person would be guaranteed real observation and protection of the rights and freedoms in these bodies activity, should be one of the priority areas of socio-political transformation in Ukraine. The urgency of the improving local finances, the formation of local budgets and the use of their funds is increasing due to changes in local self-government. The article proposes a scientific methodological approach to assessing the level of financial decentralization in Ukraine during the p

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FORKUN, IRYNA, TETIANA GORDEEVA, and TEA MUNJISHVILI. "COMPREHENSIVE ASSESSMENT OF FINANCIAL SUSTAINABILITY OF LOCAL BUDGETS AS AN INDICATOR OF IMPROVING THE QUALITY OF BUDGET MANAGEMENT DURING DECENTRALIZATION REFORM." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS 2, no. 2 (2021): 46–53. http://dx.doi.org/10.31891/mdes/2021-2-7.

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This article is devoted to the study of the dynamics of evolution of local budgets in the context of the reform of fiscal decentralization in Ukraine. In Ukraine, the local budget is considered through the prism of financial functions, it’s the basis of financial management, planning of the fiscal process and redistribution of public goods. Taking into account the United Kingdom experience in considering the local budget as a financial and forecast (planning) category and the basic principles of decentralization, we have supplemented the list of basic functions of local budgets by two other fu

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Sukach, O., L. Sarana, and L. Gordienko. "Tax instruments of local budget revenue regulation." 101, no. 101 (December 30, 2021): 68–78. http://dx.doi.org/10.26565/2311-2379-2021-101-07.

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The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets. The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The article examines and summarizes the current experience of budget decentralization in Ukraine and the results of the reform, as well as their community

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Buriachenko, Andrii, Kateryna Levchenko, Nataliіa Spasiv, and Alla Osipova. "Fiscal decentralization of the Visegrad Group countries as a key factor of development." Acta Innovations, no. 45 (July 4, 2022): 31–44. http://dx.doi.org/10.32933/actainnovations.45.3.

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The article investigates the process of decentralization of public administration in the Visegrad Group countries. The authors use the share of local budget revenues of Visegrad Group countries in GDP and the share of tax (own) revenues in the revenues of local budgets of Visegrad Group countries, as main indicators. The research examines the essence of fiscal decentralization and reforms of fiscal decentralization in Visegrad Four. It has been found that the purpose of fiscal decentralization was to increase the financial independence of the municipalities, but the local governments of the Vi

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Кузьмак, Олена, and Олег Кузьмак. "THE BUDGET POTENTIAL OF LOCAL FINANCES: WORLD EXPERIENCE, THE CASE OF UKRAINE." Via Economica, no. 2 (March 31, 2023): 31–38. http://dx.doi.org/10.32782/2786-8559/2023-2-5.

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The article examines issues related to the key tasks of forming and implementing local budgets. The main goal of the work is to study the peculiarities of the formation of the budget potential of local finances in Europe and the USA, to determine the key points of local self-government in the world experience, to study the peculiarities and dynamics of the use of local budgets of Ukraine in conditions of decentralization and martial law. The urgency of solving the problem lies in the fact that globalization processes and the course towards European integration of the national economy, and dece

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Rolinskyi, O. V., B. S. Huzar, and S. A. Ptashnyk. "Financial self-sufficiency of local budgets in the context of realization of financial decentralization reform." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 259–75. http://dx.doi.org/10.31395/2415-8240-2021-99-2-259-275.

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The article highlights the current state of the formation of local budgets in the context of decentralization of financial resources, taking into account the changes made to the budget and tax legislation, the analysis of the revenue and expenditure parts of the local budget is carried out. On the basis of the study, the problems and ways of strengthening the financial base of local self-government bodies have been identified. The main tasks of budget decentralization have been formulated. The sources of filling and problems in the field of formation of local budgets in Ukraine are indicated.

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Kruhliakova, V. V., O. R. Zakhidna, and I. M. Yurchenko. "Local Budget Asset Provision in Lviv Region Amid Financial Decentralization." PROBLEMS OF ECONOMY 4, no. 50 (2021): 101–7. http://dx.doi.org/10.32983/2222-0712-2021-4-101-107.

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Proper asset provision within local budgets during the implementation of social and economic regulation is the basis for creating and developing an effective national and regional economy, and is a good means of counteracting the crisis caused by the COVID-19 pandemic. The article is aimed at analyzing the results of the decentralization policy in Ukraine on the example of the Lviv region and of the impact made by the COVID-19 pandemic on the Lviv region budget; determining the state, problems and development prospects of the budget. The article examines the organizational and economic aspects

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Sliusar, Svitlana. "Impact of decentralization on Ukraine local budgets formation." University Economic Bulletin, no. 47 (December 17, 2020): 81–92. http://dx.doi.org/10.31470/2306-546x-2020-47-81-92.

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The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, i

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Halhash, Ruslan, Inna Semenenko, Yana Bilous, and Iaroslav Burko. "Impact of Decentralization on Sustainable Development of the Newly Created Amalgamated Territorial Communities in the Regions of Ukraine." European Journal of Sustainable Development 9, no. 1 (2020): 19. http://dx.doi.org/10.14207/ejsd.2020.v9n1p19.

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This article analyses the reform of decentralization in Ukraine and its role in the sustainable development of regions and newly created amalgamated territorial communities (ATCs). The reasons of the reform's implementation and the problems connected with the local management are specified. The study of foreign experience in reforming the administrative and territorial system has made it possible to draw conclusions about the effectiveness of decentralization as an instrument of change. With the beginning of the reform in Ukraine, the processes involving citizens' participation in managing sus

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MARCHUK, Anna. "INFLUENCE OF DECENTRALIZATION ON STRUCTURE AND DYNAMICS OF INCOME AND EXPENDITURES OF LOCAL BUDGETS." WORLD OF FINANCE, no. 2(55) (2018): 20–31. http://dx.doi.org/10.35774/sf2018.02.020.

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Introduction.The objective reason for the existence of an institution of local budgets is an increase in the efficiency of the provision of public services guaranteed by the state due to the proximity of such services to the immediate consumer. This process is based on the principle of subsidiarity, requires a sufficient level of financial security of local budgets and demonstrates the basic idea of the concept of fiscal decentralization. The decentralization reform is systematic and involves structural changes in various spheres of public life. The object of research of this article is the im

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Tereshchenko, Hanna, Sergiy Londar, Valentyna Gapon, Andrii Lytvynchuk, and Lidia Londar. "School Education Financing in the Context of Decentralization: Cases of Ukraine." Revista Romaneasca pentru Educatie Multidimensionala 14, no. 3 (2022): 101–25. http://dx.doi.org/10.18662/rrem/14.3/600.

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The article explores the issues of school education financing in the context of decentralization in Ukraine. School education in Ukraine is funded from different sources. About a third of the total education budget consists of the education subvention for teachers' salaries, which is an inter-budget transfer from the state budget to local budgets. For the purpose of our research, we selected a network of schools in the Zaporizhia region of Ukraine and its financing for the period of 2014-2021. This region is typical, plain, and without significant geographical features (unlike, for example, ar

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Bondaruk, Т. H., І. S. Bondaruk, and О. А. Vinnytska. "Foreign Experiences of Budget Decentralization." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (July 14, 2018): 83–95. http://dx.doi.org/10.31767/nasoa.3.2018.09.

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Administrative reforms in Ukraine focused on decentralization of governance system, change in the administrative and territorial system by consolidating communities and redistribution of authorities and financing sources at local governance level are expected to be implemented in keeping with European standards. The need to achieve positive dynamics of the economic system in Ukraine raises the importance of studies covering the array of problems related with the operation of local budgets, including European practices of local budget formation in the conditions of decentralization and their ap

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Utami, Embun Hayat, Idhar Yahya, and Abdhy Aulia Adnans. "The Effect of Fiscal Decentralization, Balancing Funds, Budget Surplus, and Regional Investments on the Financial Performance of Regency/City Governments in Sumatra." International Journal of Research and Review 9, no. 4 (2022): 61–73. http://dx.doi.org/10.52403/ijrr.20220408.

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This study aims to examine and analyze the effect of fiscal decentralization, balancing funds, budget surplus, and regional investment on the Financial Performance of Regency/City Governments throughout Sumatra. This study uses secondary data obtained from Sumatra's Regency/city budgets. The total population of this study is 154 Regency and cities throughout Sumatra. Sample identification using Cluster Random Sampling. Hypothesis testing using multiple linear regression analysis methods. This study indicates that only the remaining budget surplus has a negative and significant effect on the fi

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Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the

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Крушельницька, Таїсія. "Financial self-sufficiency of territorial communities in decentralization conditions: analysis and new difficulties." Public administration aspects 8, no. 1 (2020): 6–17. http://dx.doi.org/10.15421/152001.

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This article analyzes the current state of financial self-sufficiency of the territorial communities of Ukraine, investigates the mechanisms of forming local budgets in the context of decentralization and identifies new economic and institutional difficulties for community development.The relevance of this article is condition by the need to address the problems of creating adequate material, financial and organizational conditions to ensure the exercise of local and regional authorities' own and delegated powers. It is determined that decentralization is a complex system of public management

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Sharipov, A. "FUTURE PROSPECTS OF BUDGET DECENTRALIZATION AND "GREEN" ECONOMY REFORMS IN UZBEKISTAN." Scientific heritage, no. 141 (July 26, 2024): 19–22. https://doi.org/10.5281/zenodo.12907019.

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This article analyzes the reforms implemented in Uzbekistan regarding budget decentralization. Based on the trends in the world budget practice, UN Sustainable Development Goals, suggestions and recommendations have been developed by the author on the necessary reforms to increase the financial independence of budgets of the budget system in the future.

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Mitchenko, Konstantin. "FISCAL POTENTIAL OF LOCAL BUDGETS IN THE CONTEXT OF BUDGET DECENT REALIZATION IN UKRAINE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 5 (September 5, 2024): 16–21. https://doi.org/10.20998/2519-4461.2024.5.16.

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The article examines the fiscal potential of local budgets in the context of fiscal decentralization in Ukraine. The current state and trends in the development of local finances, the main sources of revenues and expenditures of local budgets are analyzed. Particular attention is paid to the tools for increasing fiscal potential, such as optimization of the tax base, increasing the efficiency of tax administration, attracting investment and intermunicipal cooperation. The main challenges and prospects for the development of fiscal potential in the context of decentralization are identified, in

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Hyzhko, Andrii. "REGIONAL BUDGETS DURING DECENTRALIZATION." European Political and Law Discourse 7, no. 4 (2020): 104–9. http://dx.doi.org/10.46340/eppd.2020.7.4.15.

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Lysiak, Liubov, Svitlana Kachula, and Alina Abdin. "The role of Ukrainian local budget expenditures on health in conditions of decentralization." University Economic Bulletin, no. 46 (September 1, 2020): 144–53. http://dx.doi.org/10.31470/2306-546x-2020-46-144-153.

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Relevance of the research topic. The implementation of medical reform in Ukraine, which provides radical structural changes in the health care system, the transformation of financing mechanisms for services, and at the same time the implementation of budgetary reform, an integral part of which is budget decentralization, makes the issue of assessing the role of local budget spending on health care. Formulation of the problem. In conditions of limited budgetary funds, growing debt and budgetary decentralization, successful implementation of health care reform is impossible without increasing th

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Yevhenii Shapovalov. "THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION." INNOVATIVE ECONOMY, no. 1 (2022): 180–87. http://dx.doi.org/10.37332/2309-1533.2022.1.25.

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Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the

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Shtuler, Iryna, and Jaroslav Lysai. "ANALYSIS AND EVALUATION OF IMPLEMENTATION BUDGET DECENTRALIZATION IN UKRAINE." Actual Problems of Economics 1, no. 259 (2023): 57–63. http://dx.doi.org/10.32752/1993-6788-2023-1-259-57-63.

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The article is devoted to the analysis and evaluation of the implementation of budget decentralization in Ukraine. For the last decade, Ukraine has been operating under new conditions for the formation of inter-budgetary relations. Decentralization of power is taking place, which means reforming the local management system. This led to the formation of new administrative and territorial units - territorial communities. Legislation aimed at harmonizing Europe's international treaties is also being actively developed and adopted. However, at present, the local self-government of Ukraine has not

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BONDARUK, Taisiia, Oksana VINNYTSKA, and Maksym DUBYNA. "THEORETICAL ASPECTS OF BUDGET DECENTRALIZATION IN THE CONTEXT OF PUBLIC ADMINISTRATION REFORMS IN UKRAINE." WORLD OF FINANCE, no. 2(55) (2018): 7–19. http://dx.doi.org/10.35774/sf2018.02.007.

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Introduction.The urgency of studying theoretical foundations of budget decentralization for Ukraine is conditioned by the necessity of developing an effective scheme of macroeconomic regulation of social and economic processes in the context of decentralization. The process of social and economic development in Ukraine on a democratic and legal basis is impossible without increasing the role of the local self-government. Decentralization is one of the main motive forces in reforming self-government today. The purposeis deepening theoretical and methodological principles of budget decentralizat

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Sochka, Kateryna, Nick Palinchak, Olexandr Bobryk, and Bohdan Andriiv. "LOCAL BUDGETS IN THE CONTEXT OF DECENTRALIZATION PROCESSES IN UKRAINE." InterConf, no. 16(121) (August 20, 2022): 38–49. http://dx.doi.org/10.51582/interconf.19-20.08.2022.005.

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Some important results of financial and administrative aspects of decentralization in Ukraine as of the beginning of 2022 were discussed. Certain stages of financial decentralization aimed to strengthen the financial base of sub-national governments and to form self-sufficient united territorial communities have been studied. The dynamics of revenues and expenditures of the Consolidated budget of Ukraine in terms of the indicators of the State and local budgets and inter-budget transfers were analyzed. The criteria of self-sufficient united territorial communities have been studied.

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Kaneva, Tetiana V., and Maksym Yu Karpenko. "The Local Budgets’ Revenues as an Instrument for Ensuring the Socioeconomic Development of Territories." PROBLEMS OF ECONOMY 1, no. 55 (2023): 185–91. http://dx.doi.org/10.32983/2222-0712-2023-1-185-191.

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The purpose of the article is to disclose and deepen the theoretical provisions on the nature and role of the revenue side of local budgets in ensuring the socioeconomic development of territories. The State financial policy should be focused not only on solving urgent current problems and tasks, but also have a perspective character, which consists in creating the preconditions for socioeconomic development. The article conceptualizes the role of the local budgets’ revenues in ensuring the socioeconomic development of territorial communities. The main functions of local budgets are defined. T

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OSTRISHCHENKO, Yuliia. "FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS." WORLD OF FINANCE, no. 4(53) (2017): 132–44. http://dx.doi.org/10.35774/sf2017.04.132.

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Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implem

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Kuzheliev, Мikhail, and V. Plahotniuk. "LOCAL BUDGETING IN A BUDGETARY DECENTRALIZED CONTEXT." University Economic Bulletin 36/1 (April 17, 2018): 302–12. https://doi.org/10.5281/zenodo.1219812.

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The subject of the study is the full range of methods for ensuring financial independence for local budgets in a decentralized environment. The purpose of the study is to work out a strategy based on the systematic approach to ensure financial independence for local budgets in a decentralized environment. The study methodology includes methods of analysis and synthesis, statistical methods, such as graphic and tabular methods, and methods for comparing and generalization. The results of the study. A comparative analysis of the impact of decentralization on the local budgeting has been carried

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Martynenko, Valentyna. "Specificity of managing local budgets’ own revenues in the context of financial decentralization." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 51–61. http://dx.doi.org/10.35774/visnyk2019.03.051.

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Introduction. Decentralization reform in Ukraine has been implemented since 2014. It aims at transferring some of the powers of central government to the communities. The reform of decentralization in the financial sphere should ensure the financial autonomy of territorial-administrative units. Therefore, the analysis of the main factors influencing the management of own revenues of local budgets is especially relevant. Research purpose is to investigate the specifics and features of managing the own revenues of local budgets of Ukraine under conditions of financial decentralization. Methods.

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Kuznyetsova, A., and A. Pelekhatyy. "PROBLEMATIC ASPECTS OF LOCAL BUDGET DEVELOPMENT IN THE CONTEXT OF ENSURING FINANCIAL SELF-SUFFICIENCY OF TERRITORIES IN UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2020): 29–36. http://dx.doi.org/10.21272/1817-9215.2020.2-3.

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The purpose of the work is to identify trends and outline the problems of local budget revenues in Ukraine in the context of financial decentralization. Emphasis is placed on the need to form a systematic vision of the role of budget policy in ensuring the development of territories, determining the basis for the formation and implementation of local budgets in the context of ensuring the self-sufficiency of territorial communities formed as a result of decentralization. The scientific article presents the results of the analysis of the development of local budgets in Ukraine in the conditions

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Kosova, Т., О. Voronkova, О. Kliuchka, and Іu Kostynets. "FINANCIAL CONTROL IN THE SYSTEM OF BUDGETARY SECURITY OF THE STATE AND REGIONS UNDER DECENTRALIZATION CONDITIONS IN UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 140–48. http://dx.doi.org/10.18371/fcaptp.v1i36.227684.

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The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identif

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