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BUSINESS INFORM №12-2017

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

9

Section: Foreign Experience
UDC 336.143.2-048.74(438:477)
SarnetskaYana А.
The Poland’s Experience in Fiscal Decentralization and Prospects for its Use in Ukraine (p. 60 - 64)

The article is aimed at defining theoretical and methodological bases of development of local finances, analyzing decentralization of power, which is the purpose of redistribution of powers between local self-government bodies and the State authorities in the process of reform. Development of the process of decentralization in Ukraine and abroad has been researched; problematic aspects of the decentralization process and the main changes in the legislation of Ukraine have been disclosed. The current status of decentralization of local budgets has been assessed; the main problems in local self-government of Ukraine have been identified, and the status of decentralization in foreign countries has been analyzed. Ways to improve implementation of decentralization reform in order to ensure sustainable development of territories have been suggested. On the basis of the theoretical principles of fiscal decentralization significant ways to increase the level of decentralization in Ukraine, related to the transition from theoretical aspects of the reform to concrete practical implementation, have been analyzed and substantiated.
Keywords: decentralization, budget decentralization, local finances, local government, budget policy, administrative-territorial unit.
Tabl.: 3. Bibl.: 11.

SarnetskaYana А. – Assistant, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
SarnetskaYana, А. (2017) “The Poland’s Experience in Fiscal Decentralization and Prospects for its Use in Ukraine.” Business Inform 12:60–64.


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