BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform
Yankovskyi V. A., Shendryhorenko M. T.

Yankovskyi, Valerii A., and Shendryhorenko, Maryna T. (2020) “Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform.” Business Inform 11:331–337.
https://doi.org/10.32983/2222-4459-2020-11-331-337

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 14

Download article (pdf) -

UDC 336.143

Abstract:
The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the structure of incomes in the revenues of local budgets for January – July 2020; system approach – in the formation and disclosure of the essences of the main stages of the reform of budget decentralization in Ukraine. The views of various scientists on the concepts of «budget revenues» and «decentralization» are examined. It is determined that budget revenues are an aggregate of financial relations that participate in the process of distribution of part of GDP in order to form targeted cash funds at the level of the State and local self-government bodies, designed to finance their own functions and obligations defined in accordance with the current legislation. The main components of budget revenues are determined and their classification is provided. The main stages of the budget decentralization reform in Ukraine are defined and systematized, their detailed characterizations are provided. The analysis of own revenues of local budgets for 2014–2020 and revenues in local budget revenues for January – July 2020 was carried out, during which it was determined that local taxes, despite the introduced budget decentralization, comprise only about 30% in the structure of incomes in the revenues of the general fund of local budgets, while in some countries of the European Union this figure reaches 50–60%. Practical steps towards further implementation of the budget decentralization reform for local self-government bodies are proposed.

Keywords: revenues, budget, decentralization, local self-government, amalgamated hromadas, own revenues, taxes.

Fig.: 2. Tabl.: 2. Bibl.: 13.

Yankovskyi Valerii A. – Assistant, Department of Finance, Accounting and Taxation, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]
Shendryhorenko Maryna T. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance, Accounting and Taxation, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2456-17#Text
Tarasiuk, M. V., and Syrovetnyk, O. S. “Dokhody biudzhetu v systemi sotsialno-ekonomichnoho rozvytku Ukrainy“ [Establishment and Economic Satisfaction of Budget Income in the Budgetary Relations System in Ukraine]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia «Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo». 2018. http://www.visnyk-econom.uzhnu.uz.ua/archive/21_2_2018ua/21.pdf
Pasichnyk, Yu. V. Biudzhetna systema Ukrainy ta zarubizhnykh krain [Budget System of Ukraine and Foreign Countries]. Kyiv: Znannia-Pres, 2006.
Romanenko, O. R. Finansy [Finances]. Kyiv: Tsentr navchalnoi literatury, 2009.
[Legal Act of Ukraine] (1997). https://zakon.rada.gov.ua/laws/show/280/97-вр#Text
Finansy [Finances]. Kyiv: Znannia, 2012.
Malynovskyi, V. Ya. Slovnyk terminiv i poniat z derzhavnoho upravlinnia [Dictionary of Terms and Concepts of Public Administration]. Kyiv: Tsentr spryiannia instytuts. rozvytku derzh. sluzhby, 2005.
Hurne, B. Derzhavne upravlinnia [Public Administration]. Kyiv: Osnovy, 1994.
Averianov, V. B. et al. Derzhavne upravlinnia v Ukraini: tsentralizatsiia i detsentralizatsiia [Public Administration in Ukraine: Centralization and Decentralization]. Kyiv: Vyd-vo UADU, 1997.
Obolenskyi, O. Yu. Derzhavne upravlinnia ta derzhavna sluzhba : slovnyk-dovidnyk [Public Administration and Public Service: A Dictionary]. Kyiv: KNEU, 2005.
“Detsentralizatsiia v Ukraini“ [Decentralization in Ukraine]. https://decentralization.gov.ua
“Monitorynh protsesu detsentralizatsii vlady ta reformuvannia mistsevoho samovriaduvannia (stanom na 10 veresnia 2020 r.)“ [Monitoring the Process of Decentralization of Power and Reform of Local Self-government (as of September 10, 2020)]. Ministerstvo rozvytku hromad ta terytorii Ukrainy. https://decentralization.gov.ua/uploads/library/file/593/Монiторинг__10.09.2020.pdf
Baranov, S. “Problemni pytannia protsesu biudzhetnoi detsentralizatsii v Ukraini“ [Problematic Issues of the Budget Decentralization Process in Ukraine]. Pidpryiemnytstvo, hospodarstvo i pravo, no. 3 (2020): 115-120. DOI: https://doi.org/10.32849/2663-5313/2020.3.19

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster