Relevant bibliographies by topics / Budget’s decentralization

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Budget’s decentralization'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Budget’s decentralization"

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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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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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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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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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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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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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Dissertations / Theses on the topic "Budget’s decentralization"

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Gurova, Galina Ratcheva. "Fiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systems." Thesis, Virginia Tech, 1999. http://hdl.handle.net/10919/33207.

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The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate
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Павленко, І. В. "Вплив податкової децентралізації на формування місцевих бюджетів". Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/43840.

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Податкова децентралізація передбачає зміцнення та розширення повноважень і прав місцевого та регіонального самоврядування з приводу формування територіальних (місцевих) бюджетів за рахунок отриманих податків, зборів та інших обов'язкових платежів. Інакше можна сказати, що податки мають витрачатися там, де вони були зібрані, а децентралізація і є тим способом наблизити податки до їх платників.
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Prokopovičienė, Žana. "Lietuvos savivaldybių biudžetai (Vilniaus miesto savivaldybės biudžeto pavyzdžiu) ir biudžeto reforma Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061214_142206-42619.

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Atkūrus nepriklausomybę Lietuvos fiskalinėje politikoje įvyko daug labai svarbių permainų: įvestas fiskalinis valdymas, tinkantis rinkos sąlygoms; mokesčių reforma iš esmės pakeitė valstybės pajamų sandarą, o valstybės finansų išlaidų sąrangą buvo pakeista perskirstant funkcijas tarp įvairių valdymo lygių ir skolos valdymas iškilo kaip visai nauja viešųjų finansų sritis. Šio darbo tema – “Lietuvos savivaldybių biudžetai (Vilniaus miesto savivaldybės biudžeto pavyzdžiu) ir biudžeto reforma Lietuvoje”. Pasirinka tema yra labai aktuali. Šiuo metu Lietuvoje vykdoma biudžeto reforma, kuria siekiama
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Руденко, В. С. "Фінансові ресурси місцевих бюджетів та особливості їх формування в умовах фінансової децентралізації". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Rudenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти сутності фінансових ресурсів місцевих бюджетів та особливості їх формування в умовах фінансової децентралізації. Проаналізовано практику формування фінансових ресурсів місцевих бюджетів України. Запропоновано удосконалення системи формування фінансових ресурсів місцевих бюджетів в умовах фінансової децентралізації з урахуванням зарубіжного досвіду.<br>The work deals with the theoretical aspects of the essence of financial resources of local budgets and
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E, Block Hanna, and Eva Forssell. "Hur påverkas den autonoma och kontrollerade motivationen av budgetlös styrning?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21256.

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Syfte: Med utgångspunkt från Self Determination Theory belysa hur den autonoma och kontrollerade motivationen påverkas hos medarbetare då företag arbetar budgetlöst med avseende på decentralisering, målstyrning och belöningssystem.  Metod: Studien har utgått från ett hermeneutiskt perspektiv där fenomenet som studerats ses vara av socialkonstruktivistisk art. Teori och empiri har arbetats fram iterativt med hjälp av abduktion där grunden för studien har varit i form av en fallstudie med ett kvalitativt angreppssätt genom semistrukturerade intervjuer. Intervjuguiden används som utgångspunkt vi
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Smirnovaitė, Toma. "Fiskalinės decentralizacijos vertinimas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_130136-78688.

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Viešojo sektoriaus ekonomikos magistro baigiamojo darbo tema yra aktuali, kadangi savivaldybių savarankiškumas daro įtaką tokiems procesams kaip: viešųjų gėrybių, paslaugų teikimas, socialinės apsaugos ir skurdo mažinimas, finansų sektoriaus vystymasis, makroekonominis stabilumas ir kt. Todėl kyla poreikis įvertinti ir išanalizuoti fiskalinės decentralizacijos lygį šalyje. Šio darbo problema – koks yra Lietuvos fiskalinės decentralizacijos lygis ir ar jis pakankamas Lietuvos valstybei. Darbo objektas – fiskalinė decentralizacija, o tikslas – įvertinti 2005–2009 m. fiskalinę decentralizaciją Li
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Gamsachurdia, Giwi. "Steuerverteilung und Finanzausgleich." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1878/.

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This paper analyzes fundamental shortcomings in the Georgian legal bases in both the constitution and the tax code with regard to a sustainable fiscal policy. It shows that the lack of experience with sharing political powers and competences among the administrative levels create centralizing tendencies, which are in sharp contrast to more recent laws on local selfgovernment. Having set the legal background of today’s administrative structure in Georgia, the paper continues to describe the country’s budget composition in terms of tax revenues and expenses since the year 2000. Following a brief
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Dao, Thi Bich Hanh. "La décentralisation budgétaire au Vietnam : processus et perspectives." Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010306.

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La décentralisation budgétaire au Vietnam fait partie du processus de transition du pays d'un modèle d'économie planifiée et centralisée vers un modèle d'économie de marché. Cette évolution est le résultat de la politique de « Renouveau» (Doi Moi) du pays, lancée officiellement en 1986. Désignée sous le terme de « décentralisation de la gestion» dans le droit Vietnamien (en 1955), puis développée dans la première Loi sur le budget de l'État (en 1996), la décentralisation en matière budgétaire a connu de nombreuses réformes importantes. Cependant, dans le contexte actuel, la structure complexe
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Махаррамов, Т. Е. "Доходи місцевих бюджетів в сучасних умовах". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Maharamov.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти формування доходів місцевих бюджетів України. Проаналізовано динаміка надходжень у дохідну частину місцевих бюджетів України та буджету м. Одеси. Запропоновано шдяхи зміцнення дохідної бази місцевих бюджетів України в умовах фінансової децентралізації з урахуванням зарубіжного досвіду.<br>Qualifying work of master's degree consists of entry, three divisions, conclusions and list of the used sources. Research object - Object of research of work is a proc
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Wadström, Samuel, and Erik Engstrand. "Ekonomistyrning utan budget : Controllern och budgetering i kontrast till Beyond budgeting." Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-166716.

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Bakgrund: Konventionell budgetering har fått utstå betydande kritik under de senaste decennierna, där många menar att den inte är lämplig i dagenssnabbrörliga och globala marknad. Ett flertal organisationer har övergett konventionell budgetering, och rörelsen eller filosofin berördetta kallas för Beyond Budgeting (BB). Grundprinciperna i denna filosofi är en organisationsstruktur där mer ansvar och tillit placeras hos den operativa delen av organisationer. Detta är menat att ge mer frihet till enskilda medarbetare men väcker frågor om agentteori och organisatorisk kontroll. Controllers traditi
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Books on the topic "Budget’s decentralization"

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Sabir, Muhammad. Budgets and fiscal decentralization: A case study of Sindh. Social Policy and Development Centre, 2003.

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Rajaraman, Indira. Tracking functional devolution by states to panchayats. Publications Unit, National Institute of Public Finance and Policy, 2007.

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Indira, A. Democracy and decentralization: A qualitative study of zilla and taluk panchayats. TIDE Development Research Foundation, 2000.

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National Seminar on Fiscal Decentralization in Lithuania (1996 Vilnius, Lithuania). National seminar on fiscal decentralization in Lithuania (FDI-CEE), April 30-May 1, 1996, Vilnius. Lithuanian Information Institute, 1996.

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Dannesboe, Jesper. Soft budget constraints and fiscal decentralization in the Russian Federation. typescript, 1994.

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Boyle, Richard. Managing devolved budgets: The civil service experience. Institute of Public Administration, 1991.

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Hội thảo quốc gia về phân cấp quản lý chính sách quốc gia và kinh nghiệm thực tế về phân cấp quản lý lập kế hoạch và lập ngân sách (2004 Hanoi, Vietnam). Hội thảo quó̂c gia vè̂ phân cá̂p quản lý chính sách quó̂c gia và kinh nghiệm thực té̂ vè̂ phân cá̂p quản lý lập ké̂ hoạch và lập ngân sách, Hà Nội, 16-17/11/2004. CIEM, 2004.

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Sutten, Kerry. Fiscal devolution: The impact on state budgets. Northeast-Midwest Institute, 1996.

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Qian, Yingyi. Regional decentralization and the soft budget constraint: The case of China. Centre for Economic Policy Research, 1994.

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Williams, Phil. The Welsh budget. Y Lolfa, 1998.

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Book chapters on the topic "Budget’s decentralization"

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Uchimura, Hiroko, and Hisaki Kono. "Intergovernmental Fiscal Relationships in Vietnam after the 2002 State Budget Law: The Center-Province and the Province-District/Commune Dimensions." In Fiscal Decentralization and Development. Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9780230389618_5.

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Daveri, Francesco, and Fausto Panunzi. "Decentralization, Mobility Costs and the Soft Budget Constraint." In Decisions, Games and Markets. Springer US, 1997. http://dx.doi.org/10.1007/978-1-4615-6337-2_9.

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Costa-Font, Joan. "Decentralization and the Spanish Health System: Soft Budget Constraint Modernization?" In Federalism and Decentralization in European Health and Social Care. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137291875_4.

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Tajika, Eiji, and Yuji Yui. "Fiscal Decentralization in Japan: Does it Harden the Budgets of Local Governments?" In Tackling Japan's Fiscal Challenges. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9781137001566_7.

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Citrin, Daniel, and Masayoshi Hayashi. "Comments on “Fiscal Decentralization in Japan: Does it Harden the Budgets of Local Governments?”." In Tackling Japan's Fiscal Challenges. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9781137001566_8.

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Fujioka, Akifusa. "Budget Deficits of the Central Government and the Decentralization of Local Governments." In New Frontiers in Regional Science: Asian Perspectives. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-4501-3_9.

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Osypenko, Svitlana, Inna Kohut, Olena Iatsukh, and Elvina Abliazova. "Development and Incipience Decentralization of Authority in Ukraine and Formation of Its Impact on Local Budgets’ Financial Capacity." In Modern Development Paths of Agricultural Production. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14918-5_52.

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Abuselidze, George, Yuliia Bilyak, and Kateryna Bagatska. "Empirical Analysis of Revenue Formation in Local Budgets: Assessing the Reality, Challenges, and Prospects of Decentralization in Georgia." In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58437-4_5.

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Akdemir, Tekin, and Birol Karakurt. "Revenue Decentralization and the Soft Budget Constraint Problem in Intergovernmental Fiscal Relations: The Case of Turkey." In Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-4226-8_8.

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Vdovenko, Larysa, and Olha Chernenko. "FINANCIAL ASPECT OF DECENTRALIZATION REFORM IN UKRAINE AS THE BASIS OF DEVELOPMENT OF RURAL AREAS." In Modernisation of the Economy and Financial System: Problems, Opportunities, Prospects. Publishing House "Baltija Publishing", 2025. https://doi.org/10.30525/978-9934-26-540-2-5.

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The purpose of the article is to highlight the results of the implementation of the decentralization reform in Ukraine and its challenges in the conditions of martial law. The article is devoted to the results of the implementation of the decentralization reform and challenges in the conditions of martial law. The subject of the study is a set of theoretical and practical aspects of the regional policy of forming local budgets as the basis for the development of rural areas. The integration of Ukraine into the European economy requires increasing efficiency in the financial sphere both at the
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Conference papers on the topic "Budget’s decentralization"

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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak, and Inna Demianenko. "Development of rural areas through fiscal decentralization." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.

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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the
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Tabatadze, Marina, and Anna Tandilashvili. "Budget administration mechanisms in the context of the global economy." In V National Scientific Conference. Grigol Robakidze University, 2023. http://dx.doi.org/10.55896/978-9941-8-5764-5/2023-242-253.

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In today's dynamic landscape, modern global systems are redefining the standards and priorities of national economic policies. Countries' economic status is experiencing significant shifts due to their participation in these systems. As a result of these changes, the current world economy is marked by the proliferation of regionalism and the emergence of spatial economic frameworks. Therefore, the classical economic concepts are evolving, giving rise to a new model known as economic nationalism. This paradigm shift generates new risks and increases their severity and scale. The overarching goa
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Openko, Ivan, Yanina Stepchuk, Ruslan Tykhenko, Oleksandr Shevchenko, and Oleg Tsvyakh. "Economic analysis of using the forest land to ensure rural development in Ukraine." In 23rd International Scientific Conference. “Economic Science for Rural Development 2022”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2022. https://doi.org/10.22616/esrd.2022.56.054.

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After the reform, which implemented a system of "decentralization of power" through the creation of rural communities, an important issue arose to identify additional sources of filling local budgets. One of the items of filling in this case are forestry enterprises. According to the current system of tax payment regulation, local governments can replenish their budgets by collecting rent for special use of forest resources (except wood from felling for general use), income tax, personal income tax, land tax, property tax, single tax. Given the changes taking place at the present stage and the
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Храмченко, Анна Александровна, and Карина Александровна Дзюба. "COMPARISON OF GOVERNMENT BUDGET SYSTEMS AROUND THE WORLD." In Научные исследования и технологический суверенитет в современном мире: сборник статей II всероссийской (национальной) научной конференции (Санкт-Петербург, Июнь 2024). Crossref, 2024. http://dx.doi.org/10.37539/240614.2024.87.38.003.

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В статье обозначены вопросы сравнения государственных бюджетных систем стран, занимающих лидерские позиции в мировом экономическом пространстве. Сравниваются основные составляющие и рассматривается вопрос бюджетного федерализма и степени децентрализованности бюджета между территориальными образованиями. The article outlines the issues of comparing the state budget systems of countries that occupy leading positions in the global space. The main components are compared and the issues of fiscal federalism and the degree of budget decentralization between territorial entities are resolved.
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Mocanu, Natalia, Andrei Botezatu, and Nadiia Davydenko. "Management of public finances at local public authority level and the impact on agriculture development." In Rule of Law and Economic Resilience in the Context of Moldova's Accession to the European Union. Moldova State University, 2025. https://doi.org/10.59295/rler2024.35.

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The formation of local budgets is a complex process through which local authorities plan and manage the financial resources necessary to cover current expenses and to support development projects in communities. The local budget is an essential tool in the efficient administration of public affairs at the level of a certain locality or region. The developments of the European construction had a major impact on the national and territorial collectivities. The Maastricht Treaty was appreciated as a step towards the official recognition of local and regional territorial collectivities by the Euro
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Papcunová, Viera, Jarmila Hudáková, and Michal Levický. "Capital Expenditures of Local Self Governments in Crisis." In XXV. mezinárodní kolokvium o regionálních vědách. Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0068-2022-34.

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Despite the fiscal decentralization, local self-governments in Slovak and Czech Republic are dependent on state budget revenues and are therefore very sensitive and responsive to any changes at the national level. The financial crisis, as well as the COVID-19 pandemic, have significantly affected the financial management of local self-governments. Most articles deal with the impact of crises on the current budget of municipalities. The aim of the paper is to analyze capital expenditures in two crisis periods - the global financial crisis and the COVID-19 pandemic at the level of local self-gov
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Yehorycheva, Svitlana, and Tetiana Hudz. "Modernization of the mechanism for financing rural development in Ukraine." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.009.

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Rural areas occupy the major part of the territory of Ukraine, but they are characterized by low levels of socio-economic development, limitations in the amount and quality of public services, negative demographic trends. The aim of the article is to systematize modern means of financing rural development in Ukraine and to identify problems of their application by local governments. The authors proposed to improve the mechanism for financing rural development by active use its budgetary, credit and investment instruments. The prevalence of budgetary funding, whose limitation constrained rural
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"THEORETICAL AND METHODOLOGICAL PRINCIPLES OF APPLICATION OF AGENT-ORIENTED APPROACH TO MODELING PROCESSES OF LOCAL HROMADAS." In XIII TRADITIONAL SCIENTIFIC CONFERENCE NEW ECONOMY 2025. Oikos Institute – Research Center, Bijeljina, Bosnia and Herzegovina, 2025. https://doi.org/10.61432/cpne0301017k.

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This article presents a theoretical and methodological framework for applying a multi-agent systems (MAS) approach to modeling the budgeting processes of local hromadas. MAS-based modeling enables consideration of agents’ heterogeneity, bounded rationality, and dynamic interaction structures, which traditional models typically overlook. These features allow for a more realistic reproduction of economic processes at the hromada level. The study explores the potential of MAS in solving practical problems such as resource allocation optimization, strategic planning for sustainable development, an
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Reports on the topic "Budget’s decentralization"

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Steiner, Roberto, Alberto Carrasquilla, and Alberto Alesina. Decentralization in Colombia. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0008531.

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This working paper focuses on four issues: (i) the rules of allocation of fiscal resources to different localities; (ii) the rules concerning how localities can spend fiscal transfers from the center; (iii) the rules concerning the balance of local governments' budgets; and (iv) issues concerning incentives for local politicians. This working paper is organized as follows: Section 2 describes the current situation and problems related to fiscal decentralization in Colombia. Section 3 discusses the policy issues related to fiscal federalism with an 'eye' focused on those more relevant for Colom
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Stein, Ernesto H., and Jorge M. Streb. Fiscal Decentralization and Government Size in Latin America. Inter-American Development Bank, 1998. http://dx.doi.org/10.18235/0011578.

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Although the region remains highly centralized, the tendency toward decentralization is quite strong. Not only is a larger portion of the general government budget executed from the subnational government level, the autonomy that these governments have in deciding how much to spend and what to spend on is increasing as well. In this context, it is important to analyze the possible effects of the move toward decentralization on fiscal performance.
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Cuenca, Janet. Fiscal Decentralization and Health Service Delivery: An Assessment. Philippine Institute for Development Studies, 2020. https://doi.org/10.62986/dp2020.04.

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The study proposes an analytical framework that examines the effects of fiscal decentralization on health service delivery using difference-in-differences (DID) method. It draws up the standard measure of the extent/degree of fiscal decentralization affecting the health sector. The findings of the DID analysis suggest that greater health decentralization has negative impact on access to hospital inpatient services and access to sanitation (toilet). It contradicts the hypothesis of the study that greater health decentralization will result in better health services. Nevertheless, it is consiste
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Amelina, Maria, and Diether Beuermann. Does Participatory Budgeting Improve Decentralized Public Service Delivery? Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0011662.

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This paper provides the first experimental evaluation of the participatory budgeting model showing that it increased public participation in the process of public decision making, increased local tax revenues collection, channeled larger fractions of public budgets to services stated as top priorities by citizens, and increased satisfaction levels with public services. These effects, however, were found only when the model was implemented in already-mature administratively and politically decentralized local governments. The findings highlight the importance of initial conditions with respect
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Flores, Herisadel. Strengthening the Financing of State Universities and Colleges: Challenges and Opportunities. Philippine Institute for Development Studies, 2025. https://doi.org/10.62986/dp2025.15.

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State universities and colleges serve as critical pillars of higher education, human capital development, and technological innovation in the Philippines. As publicly funded institutions, they play a vital role in addressing educational disparities, fostering inclusive growth, and advancing research that contributes to national development. This study examines the funding approaches employed by SUCs, assessing their viability amid growing economic pressures and evolving policy landscapes. Traditionally, SUCs rely on direct government appropriations, supplemented by internally generated income
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Flores, Herisadel. Strengthening the Financing of State Universities and Colleges: Challenges and Opportunities. Philippine Institute for Development Studies, 2025. https://doi.org/10.62986/dp2025.16.

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State universities and colleges serve as critical pillars of higher education, human capital development, and technological innovation in the Philippines. As publicly funded institutions, they play a vital role in addressing educational disparities, fostering inclusive growth, and advancing research that contributes to national development. This study examines the funding approaches employed by SUCs, assessing their viability amid growing economic pressures and evolving policy landscapes. Traditionally, SUCs rely on direct government appropriations, supplemented by internally generated income
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Soldano, Miguel, Michelle Fryer, Euric Allan Bobb, et al. Evaluation of the Results of the Realignment. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0010579.

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The Realignment defined four key goals to respond to a perceived loss of Bank relevance and presence in LAC: sharpening sector focus and expertise, sharpening country focus, strengthening risk- and results-based management, and enhancing institutional efficiency. To achieve these goals, it proposed adjustments to the Bank's structure, processes, and human resources and incentives which included, among other things, the introduction of a new matrix organization, the delegation of additional responsibilities to country offices and project team leaders, the updating of operational and corporate p
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