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Analyzing the Local Budget Revenues in the Implementation of the Reform of Budget Decentralization
Sokyrko O. S., Plakhotnyuk V. V.

Sokyrko, Olena S., and Plakhotnyuk, Volodymyr V. (2019) “Analyzing the Local Budget Revenues in the Implementation of the Reform of Budget Decentralization.” Business Inform 7:304–311.
https://doi.org/10.32983/2222-4459-2019-7-304-311

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 7

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UDC 336

Abstract:
The article is aimed at studying the filling of local budgets in terms of the budget decentralization, as well as searching for problems and developing recommendations to solve them. The local budgets are an instrument of financial-economic regulation of the development of regions and the State as a whole. Both the efficient formation and administration of local budgets should be based on a combination of financial-economic relationships in the area of revenue generation, implementation of budget expenditures, the inter-budgetary relations and the development together with implementation of the balanced socio-economic policies directed towards ensuring the socio-economic growth of regions. The reform of budget decentralization has provided local governments with broader rights and new sources of financial resources, which has collectively increased the financial viability and autonomy of the regions. The article indicates a number of problems that nevertheless hinder the successful development of territorial communities. First of all, there are: misuse of funds; corruption at the local level; low levels of financial literacy for local government workers; lack of investment attractiveness of regions; uneven development of the territories, etc. In order to address these problems, it would be useful to coordinate the public policy of regional development in view of the outlined problems; to monitor the competence of local governments; to help in eliminating the unhealthy political competition in the local authorities; to form expenditures from the local budget on the basis of a program-targeted method; to improve the regional infrastructure.

Keywords: local budget, decentralization, revenues and expenditures of local budgets, territorial community.

Fig.: 6. Tabl.: 3. Bibl.: 11.

Sokyrko Olena S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Public Finance, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]
Plakhotnyuk Volodymyr V. – Postgraduate Student, Department of Economics, Entrepreneurship and Economic Security, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (1997). https://zakon.rada.gov.ua/laws/show/280/97-вр
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Chuhunov, O. I. “Biudzhety mistsevoho samovriaduvannia yak instrument sotsialno-ekonomichnoho rozvytku terytorii“ [Local self-government budgets as a tool for socio-economic development of territories]. Ekonomichnyi visnyk universytetu, no. 23 (1) (2014): 261-266.
Haika, O. R. “Problemy pravovoho rehuliuvannia nabrannia chynnosti rishennia pro mistsevyi biudzhet“ [Problems of legal regulation of the entry into force of the local budget decision]. Derzhava i pravo. Seriia «Yurydychni ta politychni nauky», no. 59 (2013): 318-324.
Kyrylenko, O. P. Mistsevi biudzhety Ukrainy (Istoriia, teoriia, praktyka) [Local budgets of Ukraine (History, theory, practice)]. Kyiv: NIOS, 2008.
Hnatovska, A. I. “Vyznachennia poniattia «mistsevyi biudzhet» yak obiekta mizhbiudzhetnykh vidnosyn“ [Definition of the term "local budget" as an object of intergovernmental relations]. Visnyk Chernivetskoho fakultetu Natsionalnoho universytetu «Odeska yurydychna akademiia», no. 1 (2012): 142-150.
Karamushka, L. I. “Mistsevyi biudzhet yak finansova osnova rozvytku terytorialnykh hromad“ [Local budget as a financial basis for development of territorial communities]. Ekonomichnyi visnyk universytetu, no. 23 (1) (2014): 206-210.
[Legal Act of Ukraine] (2010). http://zakon.rada.gov.ua/laws/show/2456-17
Ministerstvo finansiv Ukrainy. https://www.minfin.gov.ua/news/bjudzhet/ptsm
“Biudzhety obiednanykh hromad kozhnoi oblasti za 2018 rik“ [Budgets of the united communities of each region for 2018]. https://decentralization.gov.ua/news/10674
Ofitsiinyi sait Irpinskoi miskoi rady. http://imr.gov.ua/

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