BUSINESS INFORM №3-2016

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Section: Finance, Money Circulation and Credit
UDC 336.027
Kozarezenko L. V.
Fiscal Decentralization in the Structure of the Strategic Directions for Developing the Human Potential (p. 220 - 226)
The article is concerned with substantiation of the strategic directions for developing the human potential in the direction of fiscal decentralization. It has been proven that the necessary conditions for the efficient decentralization of the State administrating are provided by creating a legal framework for decentralization, which clearly defines the rights and responsibilities of the various levels of power. A conclusion has been formulated, according to which priority for use of institutional regulation is that each one of the directions for establishing conditions of stable human development does not develop spontaneously, but is clearly and purposefully guided – with appropriate performance indicators. It is characteristic that the management process is organized vertically and hierarchically, while basis of such relations is seen as paternalism of the subsequent towards the preceding hierarchy elements. A similar structure can be defined as a system, which is not conducive to manifestation of conscious society initiatives in any area in particular and in the State as a whole. Opposition of the institutional regulation to the so-called «manual» regulation is the opposition of the hierarchically single-centre management verticals to the vertically decentralized block management systems together with the decentralized network management systems, which are more relevant to objectives of human development in the face of contemporary challenges.
Keywords: fiscal decentralization, developing the human potential, budget expediences, budget revenues, delegation of authorities
Fig.: 1. Bibl.: 14.

Kozarezenko Ljudmila V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kozarezenko, Ljudmila V. (2016) “Fiscal Decentralization in the Structure of the Strategic Directions for Developing the Human Potential.” Business Inform 3:220–226.

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