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The Achievements of the Decentralization Reform and its Budget Efficiency on the Example of the Pavlivska AH, Volyn Region
Bedrinets M. D., Ugriumova K. O.

Bedrinets, Myroslava D., and Ugriumova, Kateryna O. (2021) “The Achievements of the Decentralization Reform and its Budget Efficiency on the Example of the Pavlivska AH, Volyn Region.” Business Inform 11:84–89.
https://doi.org/10.32983/2222-4459-2021-11-84-89

Section: Mechanisms of Regulation of the Economy

UDC 35.071.6

Abstract:
The article discusses the topical issue of the present day: decentralization and its budget efficiency (on the example of the Pavlivska amalgamated hromada in the Volyn region). A significant feature of decentralization today is voluntary association with other territories in order to improve living conditions and development of the area. Decentralization facilitates the improvement of investment climate, forms an efficient environment for attracting investments and financing the activities of Ukrainian regions. That is why decentralization allows amalgamated hromadas to reveal their internal potentials. The result of local self-government depends on the appropriate use of financial resources, independent resolution of regional issues. The publication uses indicators of budget self-sufficiency, budget effectiveness, budget transparency to analyze the budget efficiency of the territorial community, based on an assessment of the level of implementation of the distribution and redistribution of the local budget of the amalgamated hromada. Budget self-sufficiency demonstrates how the territorial community can develop itself, budget effectiveness is responsible for the expenditure part and the result of these costs, and budget transparency — for insightfulness and openness of information for citizens. The introduction of decentralization aims to improve the system of management of territorial communities and the system of administrative and territorial structure of the country, with the improvement of the state of residence and development of citizens regardless of their place of residence. With the help of decentralization, the investment climate of the country is improving and an efficient environment is being formed to attract foreign and domestic investors. Financing of territories allows opening up new opportunities for the evolvement of amalgamated hromadas.

Keywords: decentralization, budget efficiency, amalgamated hromada, local budget, local self-government.

Fig.: 2. Tabl.: 3. Bibl.: 12.

Bedrinets Myroslava D. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance named after L. L. Tarangul, The University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Ugriumova Kateryna O. – Masters Student, Educational and Scientific Institute of Finance, Banking of the University of the State Fiscal Service of Ukraine (Bldg B, 31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

List of references in article

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Bedrynets, M. D. et al. Finansovi instrumenty rehionalnoho rozvytku v Ukraini v umovakh detsentralizatsii [Financial Instruments of Regional Development in Ukraine in the Conditions of Decentralization]. Irpin: UDFSU, 2021.
“Biudzhet Pavlivskoi silskoi terytorialnoi hromady za 2019-2020 roky“ [The Budget of the Pavlivsk Rural Territorial Community for 2019-2020]. https://openbudget.gov.ua/local-budget/03512000000/info/profile
“Biudzhety OTH za 2020 rik - reitynh“ [OTG Budgets for 2020 - Rating]. https://gorokhivrada.gov.ua/news/1614938314/
Demianyshyn, V., and Nyshta, Yu. “Napriamy udoskonalennia vykonannia mistsevykh biudzhetiv“ [Directions for Improving the Implementation of Local Budgets]. Aktualni pytannia finansovoi teorii ta praktyky. Ternopil, 2021. 33-36.
Zakirova, S. “Detsentralizatsiia v Ukraini: suchasnyi stan zakonodavchoho zabezpechennia protsesu reformuvannia“ [Decentralization in Ukraine: the Current State of Legislative Support of the Reform Process]. Tsentr doslidzhen sotsialnykh komunikatsii NBUV. http://nbuviap.gov.ua/index.php?option=com_content&view=article&id=2853:detsentralizatsiya-v-ukrajini-suchasnij-stan-zakonodavchogo-zabezpechennya-protsesu-reformuvannya&catid=8&Itemid=350
“Monitorynh reformy mistsevoho samovriaduvannia ta terytorialnoi orhanizatsii vlady stanom na 10 lypnia 2021 roku“ [Monitoring of the Reform of Local Self-government and Territorial Organization of Power as of July 10, 2021]. https://decentralization.gov.ua/mainmonitoring
“Pavlivska hromada, Volynska oblast, Volodymyr-Volynskyi raion“ [Pavlivsk Community, Volyn Region, Volodymyr-Volyn District]. https://pavlivska-gromada.gov.ua/
“Prychyny nevykonannia biudzhetnykh prohram“ [Reasons for Non-implementation of Budget Programs]. https://feao.org.ua/wp-content/uploads/2019/01/reasons.pdf
“Reforma detsentralizatsii“ [Decentralization Reform]. Uriadovyi portal. https://www.kmu.gov.ua/diyalnist/reformi/efektivne-vryaduvannya/reforma-decentralizaciyi

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