ANALYSIS OF THE IMPACT OF FISCAL DECENTRALIZATION ON THE FORMATION OF LOCAL BUDGETS IN UKRAINE
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - Year 2018, Vol 1, Issue 2
Abstract
The article analyzes the influence of decentralization processes on changes in the formation of local budgets in Ukraine for the period of 2013-2017. The analysis of the dynamics of the share of local budgets in the consolidated budget of Ukraine, as well as the actual revenues of the general fund of local budgets of Ukraine in dynamics and structure, has been analyzed. It was revealed that the Government's steps aimed at financial decentralization caused significant growth of local budgets' own revenues. It is proved that a convincing factor that the effectiveness of the introduction of financial decentralization is effective is to reduce the share of subsidies of local budgets and reduce the total amount of treasury loans granted, which demonstrates a significant increase in the solvency of local budgets since the adoption of the reform of local self-government. The main problems and risks connected with decentralization of the budgetary system of Ukraine are revealed.
Authors and Affiliations
Vira Vartsaba, Elina Mulesa
Keywords
Related Articles
- EP ID EP580788
- DOI -
- Views 124
- Downloads 0
AGRICULTURAL COOPERATION: FOREIGN EXPERIENCE FOR UKRAINE
The advanced experience in development of cooperation in the agrarian sector of foreign countries was summarized, prospects for its implementation in Ukraine was outlined. Regularities and development trends of the coope...
AUDIT SUBJECT AREA OF FOREIGN ACTIVITY
Article is devoted to a research of specifics of subject domain of audit of foreign economic activity (foreign trade activities), need of her structuring for the purpose of providing auditors with applied tools for check...
ANALYSIS OF COMMODITY STRUCTURE OF EXPORT OPERATIONS OF UKRAINE
The article is devoted to the analysis of the commodity structure of export operations of Ukraine. The Ukrainian economy is export-oriented and export of goods is dominant, and the share of exports of services varies fro...
APPROACHES TO THE CLASSIFICATION OF SOCIAL-ORIENTED ENTERPRISES
Social-oriented enterprise is a new model of entrepreneurship, the main purpose of which is to create a social effect through conducting effective business activities. The article deals with approaches to the classificat...
MACROECONOMIC ANALYSIS OF THE PARADIGM OF CLOUD COMPUTING
IT directors often make decisions about building an IT infrastructure of an enterprise based on the analysis of capital expenditures, enterprise budgets or business models. Although there is a significant amount of cloud...