Strategic directions of improving the process of forming the incomes of local budgets
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 4, Issue
Abstract
Introduction. In the presence of negative trends and crisis phenomena in the economy, weak financial discipline, a high level of corruption, a low level of confidence in the public administration system, issues of fiscal decentralization are extremely important. The purpose is to disclose and justify the priority ways to improve the system of formation of local budgets in the context of fiscal decentralization. Results. In the context of the processes of decentralization of the budget system of Ukraine, the issue of expanding the revenue base of local budgets, which are the financial basis of local governments, is being actualized. In order to implement the Concept of reforming local self-government and the territorial organization of power in Ukraine, a number of innovations have been adopted to the Budget and Tax Codes of Ukraine, which bring fundamental changes in the redistribution of budget resources, which should contribute to their decentralization and expansion of the revenue base of local budgets. Since 2015, new approaches have been introduced in Ukraine in the interaction of central and local budgets that will stimulate local authorities to increase the revenue base. Conclusions. Modern science of public administration has a wide range of means of state influence on the development of local budgets in the country. However, the insufficiency of the revenue base in the regions, the impossibility of local budgets to fully finance the fulfillment of their duties require the improvement of public administration methods of local budgets, the use of which are relevant in Ukraine, taking into account socio-economic disparities in social development and a multi-aspect analysis of external factors.
Authors and Affiliations
Oksana Anatolevna Vinnitskaya, Lyudmila Andreevna Chvertko, Tatyana Aleksandrovna Kornienko
Keywords
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