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Journal articles on the topic 'Financial resources of local budgets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Dubynа, М. V. "Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine." Statistics of Ukraine, no. 4(79) (December 20, 2017): 31–38. http://dx.doi.org/10.31767/su.4(79).2017.04.04.

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The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration. The article’s objective is to deepen the theoretical and methodological framework for assessment of the financial stability of local budgets. The existing theoretical and methodological framework for the analysis of processes involved in mobilization of financial resources to local budgets is shown, and the econometric assessment of the current financial stability of local budgets in Ukraine is given. A

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2

Malyshko, Vitalina, Inna Makarchuk, and Leonid Demianenko. "Analysis of formation and use of financial resources of local budgets." University Economic Bulletin, no. 49 (May 22, 2021): 188–200. http://dx.doi.org/10.31470/2306-546x-2021-49-188-200.

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Subject of research are local budgets. The aim of the study is to analyze the formation and use of financial resources of local budgets. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work.The role of local budget revenues in the financial support of local governments is described. There are two main factors on which the potential capacity of financial resources depends. The factors that negatively affect the process of execution of local budgets are indicated; which is a priority for delimitation of revenue s

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Smolinska, Sofia. "State of Financial Support of Local Budgets." Modern Economics 33, no. 1 (2022): 110–16. http://dx.doi.org/10.31521/modecon.v33(2022)-14.

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Abstract. Introduction. Given the independence of local governments in the performance of their duties and the exercise of their own and delegated powers, the local budget occupies a special place as the financial basis for their implementation. The current system of mobilization of budget resources in Ukraine is characterized by a low level of own revenues to local budgets, which is expressed in an increase in intergovernmental transfers. The real financial opportunities of local authorities are very limited, which, in turn, hinders the socio-economic development of the regions of Ukraine. Gi

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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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Radelytskyy, Yuriy, and Nazar Symanych. "Local budgets as the financial base of local government in conditions of economic instability." Ukrainian Journal of Applied Economics and Technology 2023, no. 4 (2023): 403–7. https://doi.org/10.36887/2415-8453-2023-4-65.

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The article explores the issues of local budgets as the financial foundation of local self-government in conditions of economic instability. It defines the competencies of local self-government bodies in the sphere of local budget functioning and accumulation of financial resources. The article aims to substantiate the possibilities of strengthening the financial base of local self-government bodies in the context of economic instability. According to the European Charter of Local Self-Government, the article investigates the financial autonomy of local self-government bodies. According to the

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Nurmaganbetova, M. S., G. R. Dauliyeva, and A. A. Niyazbaeva. "On the Management and Financial Resources Formation of Local Budgets." Statistics and Economics 18, no. 1 (2021): 37–46. http://dx.doi.org/10.21686/2500-3925-2021-1-37-46.

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The purpose of the study is to determine the role and significance of measures for the management of financial resources of local budgets. The objectives of the study include: conducting a theoretical study of management issues and the formation of financial resources of local budgets, studying the financial reports of the regions of Kazakhstan, statistical processing of the data obtained.Materials and methods. In the process of preparing the article, the issues of introducing the fourth level of the budget, on the participation of citizens in budget planning were considered. The authors analy

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Yuldashev, Adhamjon Axadjonovich, and Rahmatullo Alojonovich Rashidov. "Necessity and Directions of Strengthening the Revenue Base of the Regional Budget." Journal of Economics, Finance And Management Studies 4, no. 05 (2021): 464–69. https://doi.org/10.47191/jefms/v4-i5-14.

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The article describes the theoretical and scientific interpretations of the current features of the mechanism of management of local budget resources in the regions. The formation and effective use of budget resources in the region has been studied. Also, local budgets form the material basis of socio-economic development of the regions. Through them, the budgets of the regions are formed and used. Local budget funds will be directed primarily to expanded reproduction and socio-cultural activities, but at the same time will serve to provide social protection to low-income groups and finance ot

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8

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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9

Vasylevska, Halyna, Kateryna Pozdieieva, Oksana Ivashchenko, Olena Shapoval, and Oleksii Kurtsev. "Budgetary fund management in resource-constrained environments: financing strategies." Multidisciplinary Science Journal 6 (May 7, 2024): 2024ss0727. http://dx.doi.org/10.31893/multiscience.2024ss0727.

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In the process of European integration, it is necessary to implement economic reforms to ensure effective management of state finances. Changes in budgetary relations and the allocation of budget monetary resources are observed in connection with the process of decentralisation and transformation processes in the budgetary system. The aim of this article is to establish the significance of financing budget managers, even under resource constraints. The study focuses on the process of financing budget managers. The research methods employed include analysis, systemic-structural, comparative-leg

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Kuzhda, Tetiana, Ivanna Lutsykiv, and Olha Halushchak. "Research the state of local budgets execution of Ukraine during wartime." Galician economic journal 86, no. 1 (2024): 178–86. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.178.

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The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the

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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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12

KUZNYETSOVA, ANZHELA YA, LIUDMYLA S. ZAKHARKINA, VOLODYMYR M. NOVIKOV, and RUSLANA YU CHUKHNO. "Formation of Financial Self-Sufficiency for Local Budgets in Ukraine: Problems and Prospects of Increasing the Revenue Base." Mechanism of an Economic Regulation, no. 3 (2020): 6–17. http://dx.doi.org/10.21272/mer.2020.89.01.

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The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpose of this research is to investigate the level of financial self-sufficiency for local budgets in Ukraine in 1998−2019 by analyzing the revenue side of these budgets. The research used methods of economic, systemic, and structural dynamic analysis.

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13

RADIONOV, Yurii. "THE STATE’S FINANCIAL RESOURCES MANAGEMENT UNDER MARTIAL LAW." Economy of Ukraine 2023, no. 1 (2023): 20–43. http://dx.doi.org/10.15407/economyukr.2023.01.020.

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The legislative, normative legal acts adopted during martial law, which regulate the filling of budgets and using financial resources, are analyzed. It is established that in September 2022, compared to March, the deficit of the consolidated and state budgets increased several times. The analysis of the sources and structure of revenues and directions of state and local budgets spending for the nine months of 2022 by areas, including the study of budget programs, showed that most of the state budget expenditures were made on the country's defense, social security of the population, performing

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14

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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Oliychenko, Igor, and Maryna Ditkovska. "FEATURES OF INTER-BUDGETARY RELATIONS IN THE CONDITIONS OF DECENTRALIZATION OF POWER IN UKRAINE." PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, no. 2(26) (2021): 154–63. http://dx.doi.org/10.25140/2411-5215-2021-2(26)-154-163.

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The article examines the features of inter-budgetary relations in the context of decentralization of power as an important tool for the formation of local budgets and their effective implementation with limited financial resources. The authors considered the factors influencing the decentralization process such as the taxation system, transfer policy, giving greater powers to local governments in developing programs of socio-economic development and analyzed the sources of financial resources of the region, problems of their formation and use, revenues and expenditures last years. Decentraliza

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Bei, Snizhana, Viktoriia Myronchuk, and Nataliia Brytanska. "EXECUTION OF LOCAL BUDGETS OF UKRAINE IN WAR CONDITIONS." Economies' Horizons, no. 1(30) (March 29, 2025): 63–70. https://doi.org/10.31499/2616-5236.1(30).2025.321473.

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The article provides a structural analysis of key indicators of local budgets of Ukraine during the period of military operations on the territory of Ukraine, including in terms of the formation of its revenue and expenditure parts. Regarding the current assessment of the state of local budgets, it was investigated that the budgets are being implemented and are characterized by a surplus indicator, that is, there is enough revenue to cover local needs, except for 2019 and 2020, when there was a budget deficit. An analysis of the implementation of local budgets was conducted, which allows asses

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17

Leibus, Inguna. "FINANCING ISSUES OF ENVIROMENT PROTECTION PROJECTS." Environment. Technology. Resources. Proceedings of the International Scientific and Practical Conference 1 (June 20, 2001): 65. http://dx.doi.org/10.17770/etr2001vol1.1938.

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The aim of the report is to analyse the financial problems of the environmental protects in Latvia. The main tasks are the following: To become familiar with the formation o f various financial recourses on the environmental protects - the state budget investments, the local budgets sources, the grants and credits from International and other financial institutions. To analyse the structure of expenditures on environmental protection. The monographic method, the analyse statistic dates about environmental protection in Latvia in 1993-2000 are used the research. The main results o f the researc

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18

Lobodina, Z., R. Kornatska, and V. Necheporenko. "Interbudgetary transfers as a financial instrument for reducing disparities and intensifying of regional development." Galic'kij ekonomičnij visnik 74, no. 1 (2022): 76–89. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.01.076.

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Monitoring of socio-economic development of administrative and territorial units was carried out and asymmetry of regional development with a trend towards non-essential reduction of interregional disparities was detected. It was established that the expediency of using interbudgetary transfers is due to the limited resources of local budgets for the proper provision of public services to the population. The reasons for this are the differences in regional development, delegation of powers from the state to local self-government bodies and the need to provide them with a sufficient amount of f

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Lobodina, Z., R. Kornatska, and V. Necheporenko. "Interbudgetary transfers as a financial instrument for reducing disparities and intensifying of regional development." Galic'kij ekonomičnij visnik 74, no. 1 (2022): 76–89. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.01.076.

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Monitoring of socio-economic development of administrative and territorial units was carried out and asymmetry of regional development with a trend towards non-essential reduction of interregional disparities was detected. It was established that the expediency of using interbudgetary transfers is due to the limited resources of local budgets for the proper provision of public services to the population. The reasons for this are the differences in regional development, delegation of powers from the state to local self-government bodies and the need to provide them with a sufficient amount of f

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20

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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21

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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22

Plahotniuk, Volodymyr. "Financial self-sufficiency of local budgets under crisis challenges." Ukrainian Journal of Applied Economics and Technology 2024, no. 4 (2024): 390–94. https://doi.org/10.36887/2415-8453-2024-4-59.

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The article is devoted to the study of the financial self-sufficiency of local budgets in Ukraine under crisis challenges, particularly the decentralization reform, which plays a key role in forming the financial autonomy of regions. The author analyzes the impact of decentralization on the economic and social development of regions and examines the challenges arising during the implementation of this reform. The main focus is on the dynamics of the formation of amalgamated territorial communities, the efficiency of financial resource allocation, and the role of the tax base in ensuring the bu

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23

Boyko, Natalya N. "Relevant Issues of Inter-Budget Transfers in Local Budgets." State power and local self-government 10 (October 15, 2020): 30–36. http://dx.doi.org/10.18572/1813-1247-2020-10-30-36.

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Increasing the independence of regional and local budgets is the task that the state faces most acutely in modern conditions. The decline in the financial independence of the territories, the problem of the adequacy of their own resources at the regional and local levels of the budget system are one of the most urgent and demanding issues for the effective functioning of the budget system in the Russian Federation. The purpose of this article is to analyze the current problems of inter-budget transfers in local budgets. The article considers the role of inter-budget transfers in the local budg

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CHEKKUEVA, L. K., and Z. R. KOCHKAROVA. "ACTUAL PROBLEMS OF FORMATION OF LOCAL BUDGETS AND THEIR SOLUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 3 (2020): 31–35. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.02.005.

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The article considers the role and importance of local taxes in the formation of consolidated budget revenues of the Russian Federation. The analysis of income taxes and fees in the consolidated budget of the Russian Federation. The actual problems associated with the expenditure obligations of local budgets include: the discrepancy between the scope of powers of local governments to the material and financial resources available to them; a weak revenue base; the imbalance of the local government budget. One of the main problems of local governments is an acute shortage of material and financi

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Bondaruk, Taisiya H., Igor S. Bondaruk, and Maksym V. Dubyna. "Financial sustainability as a factor of forming fiscal space of local budgets." Economies' Horizons, no. 2(13) (November 23, 2021): 4–16. http://dx.doi.org/10.31499/2616-5236.2(13).2020.205286.

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The purpose of the research is to deepen the theoretical foundations of financial stability as a factor in shaping the fiscal space of local budgets and substantiate the methodological tools for assessing the financial stability of local budgets of Ukraine in the medium and long term. Methods. The following research methods were used in analysing the problem: induction, deduction, system approach, statistical analysis, logical generalization, graphical method. Results. Fiscal extension gives the opportunities to local authorities to obtain and use extra budget resources for achieving the goal

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Tropina, Valentyna, and Andrii Klymenko. "Taxes in the formation of financial resources territorial communities: Ukraine and the EU." University Economic Bulletin, no. 49 (May 22, 2021): 181–88. http://dx.doi.org/10.31470/2306-546x-2021-49-181-188.

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The issues of fiscal decentralization and the search for ways to increase the level of financial independence of territorial communities are extremely important for the socio-economic development of Ukraine. The main instrument by which territorial communities carry out their functions is the budget. Therefore, issues and problems that relate to the formation of the revenue side of local government budgets, the search and implementation of reserves for their filling, the expansion of the tax base is given a lot of attention in the scientific works of scientists from both foreign and domestic s

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ГРИЦЕНКО, Ольга. "THE ROLE OF LOCAL TAXES IN THE FORMATION OF REVENUES OF LOCAL BUDGETS." Herald of Khmelnytskyi National University. Economic sciences 328, no. 2 (2024): 324–29. http://dx.doi.org/10.31891/2307-5740-2024-328-56.

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The system of financial support of the social process of the country must constantly adapt to the influences of the external environment both in the conditions of the hybrid war with Russia and in the conditions of the post-war period. This requires systemic transformational changes in the socio-economic environment, reform of the financial system, further improvement of the decentralization of the management of state financial resources, since expenditures from the state budget to cover the costs of armaments and ensuring the independence of Ukraine will have a large specific weight annually.

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Ptashnyk, S., Y. Ulyanych, and O. Rolinsky. "Financial security of local self-government in the conditions of financial decentralization in Ukraine." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 243–62. http://dx.doi.org/10.31395/2415-8240-2020-97-2-243-262.

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In order to identify the impact of changes that have been introduced as a result of decentralization, a study was conducted on the effectiveness of the formation of the revenue side of local budgets in the period before and after the beginning of local government reform. To conduct a comprehensive analysis of changes in the definition of revenues and expenditures of local budgets, the level of the ratio of expenditures made from the local budget to tax revenues has been established. There was a significant increase in the values of the indicator, which means a decrease in the level of tax capa

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PYSMENNYI, Vitalii. "GRANTS IN PROVIDING FINANCIAL POTENTIAL OF TERRITORIES." WORLD OF FINANCE, no. 1(54) (2018): 70–81. http://dx.doi.org/10.35774/sf2018.01.070.

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Introduction. Government grants are a very specific instrument in the functioning of local budgets. On the one hand, the high degree of liberalization of their use makes it possible for local authorities to channel financial resources to programmes and measures that, subjectively, are most needed for the economic and social development of territories. On the other hand, such liberalization poses a potential threat to the self-sufficiency of local budgets in Ukraine. Even with the formation of an open and civil society, such phenomena as corruption in the authorities, political lobbyism, ineffi

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Kuznetsova, A., V. Boronos, О. Zakharkin, and R. Chukhno. "ANALYSIS OF FINANCIAL SELF-SUFFICIENCY OF LOCAL BUDGETS ON THE EXAMPLE OF SUMY REGION." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 156–63. http://dx.doi.org/10.21272/1817-9215.2020.3-17.

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The analysis of publishing activity on the formation and implementation of local budgets in terms of ensuring their financial self-sufficiency has shown an increase in recent scientific interest in this issue, which indicates its relevance. This interest is especially important in the context of decentralization budget reforms in recent years. Thus, the purpose of this study is to analyze the self-sufficiency of local budgets in terms of decentralization reforms of the budget system and new conditions for the formation of the revenue side of local budgets. In the process of performing the task

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Chugunov, Alexey. "Formation of budgets of local self governance in the system of social development of territorial communities." University Economic Bulletin, no. 38 (July 3, 2018): 153–61. http://dx.doi.org/10.31470/2306-546x-2018-38-153-161.

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The subject of the study is theoretical and practical issues of the formation of budgets of local self-government in the system of social development of territorial communities. The purpose of the study is to reveal the priority tasks for improving the system of formation of budgets of local self-government. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The article reveals the role of local self-government budgets in the d

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Buriachenko, Andrii, and Pavlo Logvinov. "Local borrowings: opportunities for raising funds for the development and recovery of Ukrainian municipalities." Market Relations Development in Ukraine 118, no. 5(276) (2024): 94–105. https://doi.org/10.5281/zenodo.13215118.

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The subject of the study is the attraction of additional sources of funding to fill the revenue side oflocal budgets, through the mechanisms of local borrowing, debt management and the use of modernfinancial instruments in the context of decentralisation and financial sector reform.The purpose of the study is to highlight the existing experience and summarise the regulatoryframework for local borrowing to identify key components and opportunities to increase capitalexpenditures of territorial communities. This also includes adapting current legislation to the needsof communities, using interna

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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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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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PRONKO, Lyudmila, and Viktor SEMENENKO. "ORDER OF FORMATION AND USE OF LOCAL BUDGETS OF UTC IN VINNYTSIA REGION." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 9 (49) (September 25, 2019): 43–49. http://dx.doi.org/10.37128/2411-4413-2019-9-5.

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The article analyzes the implementation of the local budgets of the UTC of the Vinnytsia region. The achievements of the local self-government reform in terms of the effectiveness of management of the budget resources of the united territorial communities were determined. An analysis of the financial capacity of the budgets of the joint territorial communities of the region. The problematic aspects of the financial provision of the execution of functions by the local authorities are singled out. The ways of improving the territorial organization of power on the principles of decentralization a

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RADELYTSKYJ, Yurij. "PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION." WORLD OF FINANCE, no. 2(51) (2017): 29–41. http://dx.doi.org/10.35774/sf2017.02.029.

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Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government ref

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Kucherkova, Svitlana. "Formation of local budgets and directions of their improvement under the conditions of decentralization." Galic'kij ekonomičnij visnik 80, no. 1 (2023): 49–58. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.01.049.

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The article highlights the current state of formation of local budgets in the conditions of decentralization of financial resources, taking into account the changes made to the budget and tax legislation. The purpose of the article is to study the problems of formation and use of funds of local budgets. Development of proposals for improving the existing functioning mechanism and filling local budgets. The state and local self-government share tasks and responsibilities for providing citizens with public services. The effectiveness and scale of activities of local authorities in the field of p

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Kozhukhova, T. V., Yu H. Bocharova, and Yu О. Sudakova. "FORMATION AND IMPLEMENTATION OF THE LOCAL BUDGETS: PROBLEMS AND DIRECTIONS OF INCREASING EFFICIENCY." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 90–100. http://dx.doi.org/10.33274/2079-4762-2023-54-2-90-100.

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Objective. The objective of the present article is to identify problems and directions for improving the effectiveness of the formation and execution of budgets of territorial communities. Methods. In the research process, the following general scientific methods and methods of cognition were used: methods of scientific abstraction, analysis and synthesis (for researching theoretical aspects of the budget process at the local level, determining the main problems of the formation and implementation of local budgets, developing directions for improving the efficiency of the formation and impleme

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Tretyakova, Anna. "Theoretical Aspects of the Municipal Revenues Essence." Scientific Research of Faculty of Economics. Electronic Journal 9, no. 3 (2017): 17–27. http://dx.doi.org/10.38050/2078-3809-2017-9-3-17-27.

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Ensuring the balance of local budgets is one of the priorities of Russia's modern budget policy. Studying this issue initially requires a correct interpretation of the essence of municipal revenues. Comparative analysis of foreign and domestic experience in the formation of the local budgets revenues shows that municipal revenues are not identical to local budgets revenues if we consider their essence from the position of territorial affiliation, that is, as financial resources accumulated and used within the boundaries of the municipality.

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PYSMENNYI, Vitalii. "ENSURING INDEPENDENCE OF LOCAL BUDGETS UNDER CONDITIONS OF FINANCIAL DECENTRALIZATION." Socio-Economic Research Bulletin, no. 1(76) (February 16, 2021): 144–56. http://dx.doi.org/10.33987/vsed.1(76).2021.144-156.

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The article investigates the modern conditions and problems of forming local budget revenues in Ukraine. It is determined that local budgets must function as a well-oiled machine ensuring the equivalence of financial resources and planned allocations under conditions of financial decentralization. Approaches to ensuring budgetary independence are substantiated, outlining the tools necessary for local self-government bodies to ensure their capacity to develop. It is established that increased emphasis on independence of local budgets can become one the levers used for ensuring the local finance

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Bobryk, Oleksandr. "Financial independence of local self-government authorities in the context of budget decentralization." Bulletin of Mariupol State University. Series: History. Political Studies 10, no. 27 (2020): 75–87. http://dx.doi.org/10.34079/2226-2830-2020-10-27-75-87.

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The article deals with the problem of independence / dependence of local self-government of the Slovak Republic in the context of financial reform and budget decentralization. Financial reform and budget decentralization, as reform ideologues in Slovakia, have been defined as an opportunity to ensure the independence of local self-government. In general, administrative reform in the Slovak Republic can be divided into three stages. At the first stage (1990-1993) the basic level of self-government - communities (municipalities) was determined and the division into state administration and local

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LOBODINA, Zoriana, Yaroslav KIVELIUK, Nazarii CHAIKIVSKYI, and Volodymyr MYKOLAICHUK. "Trends and peculiarities of local budgets functioning in the conditions of war." Economics. Finances. Law 1/2024, no. - (2024): 16–21. http://dx.doi.org/10.37634/efp.2024.1.3.

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The paper summarizes the theoretical and applied principles of functioning of local budgets as a component of public finance, an instrument for ensuring financial self-sufficiency, regulating socio-economic development and stimulating investment activity of regions and territorial communities, and identifies their features (territorial affiliation, dependence of the volume of local budget funds on the economic potential of the territory, social orientation, dependence on interbudgetary transfers, imperative and regulatory certainty of budgetary. The paper examines the impact of fiscal decentra

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Osypenko, Svitlana. "MANAGEMENT OF THE FINANCIAL SECURITY SYSTEM OF LOCAL GOVERNMENT BODIES UNDER THE CONDITIONS OF THE STATE OF MARTIAL." Economies' Horizons, no. 2(24) (June 7, 2023): 50–59. http://dx.doi.org/10.31499/2616-5236.2(24).2023.281211.

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The purpose of the article is to determine the features managing the system financial support local self-government bodies under martial law and to find new ways to increase their financial capacity to solve tasks in new realities. The key changes in the norms of budget legislation regarding the management of the system financial support local self-government bodies introduced in the conditions of martial law were determined. It was established that legislative innovations to a certain extent contradict the principles of decentralization, but their adoption made it possible to stabilize the fi

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Malyshko, Vitalina, and Leonid Demіanenko. "INTER-BUDGETARY RELATIONS IN THE FORMATION OF LOCAL BUDGETS REVENUES." University Economic Bulletin 49/2 (May 22, 2021): 189–96. https://doi.org/10.5281/zenodo.5172960.

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Subject of research are local budgets. The aim of the study is analysis of inter-budgetary relations in the formation of local budget revenues. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work. It is noted that it is one of the most difficult tasks in the field of state and local finances. The problems of forming the revenue base of local budgets in Ukraine are described. Approaches to the formation of the system of intergovernmental relations are indicated. The current most pressing problems in the field o

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Vyhovska, N., та S. Diachek. "RЕFORM OF THE SYSTEM OF FINANCIAL CONTROL OVER THE EXECUTION OF LOCAL BUDGETS". Vìsnik Sumsʹkogo deržavnogo unìversitetu, № 3 (2020): 63–71. http://dx.doi.org/10.21272/1817-9215.2020.3-7.

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The article defines, the need to improve the system of public financial control at the regional level is due to the concentration of financial and material resources of a particular area for more efficient use. Definitely at the current stage of development of financial control, scientists pay much attention to providing recommendations for reforming financial control over the implementation of local budgets, but they are diverse, which complicates the comprehensive improvement of the system of financial control over the implementation of local budgets. The need to increase the efficiency of t

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Barabash, L. V., and A. V. Rolinsky. "Impact of the tax system of Ukraine on the functioning of local finance." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 309–18. http://dx.doi.org/10.31395/2415-8240-2021-99-2-309-318.

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The functioning of the tax system of Ukraine is carried out simultaneously at two levels – state and local. It is on the second that taxes are regarded as a powerful and stable source of financial resources for the local finance system. However, a significant drawback is that the proceeds of funds are carried out mainly from the functioning of the folding national taxes. Such distribution of taxes does not contribute to strengthening the financial independence of local finances. In the system of local finance in Ukraine, the dominant position is occupied by local budgets. It is in them that re

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Nurdiono, Nurdiono, Slamet Sugiri, Abdul Halim, and Gudono Gudono. "THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA." Journal of Indonesian Economy and Business 31, no. 1 (2016): 178. http://dx.doi.org/10.22146/jieb.15288.

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Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important s

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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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LISOVYI, Andrii, and Daria PETROVSKA. "Assessment of the efficiency of control of local budges." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 5 (December 21, 2021): 36–41. http://dx.doi.org/10.33251/2707-8620-2021-5-36-41.

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Objective. Research of theoretical bases of an estimation of efficiency of the state financial control. Methods. To achieve this goal, the authors used a systematic approach, methods of analysis, synthesis, comparative legal method and graphical presentation of research results. Results. It was found that the effectiveness of the system of state financial control over the implementation of local budgets is an important problem in the context of decentralization of financial resources of the state. It is established that there is no system of indicators of efficiency of the state financial cont

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Mohr, Zachary, JoEllen V. Pope, Mary Jo Shepherd, Martha Kropf, and Ahmad Hill. "Evaluating the Recessionary Impact on Election Administration Budgeting and Spending." American Politics Research 48, no. 6 (2020): 709–13. http://dx.doi.org/10.1177/1532673x20935785.

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Recent research indicates the need to understand the role financial resources play in election administration. A key question is, when considering “financial resources,” how much does economic hardship affect the differences between the budgeted amount and the actual amount spent?. The limited research that has examined this question comes from the United Kingdom; it shows that there are significant differences between the two measures and they vary systematically based upon fiscal environmental conditions. This research examines whether the fiscal environment influences election administratio

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