Horizontal equalization of regional budgets in the system of interbudget financial provision of regions of Ukraine

Boiko, Svitlana; Shirinyan, Lada

doi:10.31499/2616-5236.3(6).2018.156318

Cited by 2 publications

(1 citation statement)

References 6 publications

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“…The implementation of fiscal decentralization has resulted in the greater interest of local governments in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, and improving the efficiency of tax administration and fees [23]. The positive consequences of decentralization for the development of rural areas in Ukraine include the activation of self-governance to ensure the sustainable development of rural areas [77,78], an increase in the effectiveness of budgetary funds use [79][80][81][82], improvement of horizontal alignment [83], and the transition of land and other natural resources to communal ownership, ensuring their efficient exploitation [84].…”

Section: Discussionmentioning

confidence: 99%

Development of Rural Areas in Ukraine in the Context of Decentralization: An Empirical Study

et al. 2022

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Decentralization in Ukraine was actualized due to the inability of the local self-government system to satisfy the needs of the rural population in public services for the comprehensive development of a person, their self-realization, and the protection of their constitutional rights. The purpose of this empirical study is to examine development of rural areas in Ukraine in the context of decentralization. The methodology used was exploratory qualitative in nature and used a multiple case study, wherein data analysis were applied. We have found that the first result of decentralization in 2015–2018 is a slowdown in the decline of the proportion of the rural population, in the rate of decline of the available rural population, and the employment rate of the rural population. Our study refutes the hypothesis that the rural development targets, which were defined at the beginning of decentralization and fixed in the current legislation, have been achieved. Rural development targets have not been achieved, and economic modeling shows that there are no prospects for achieving them in the near future. The research results presented in the paper are of considerable importance for developing economic policy and the social development of rural areas, by addressing the needs of these rural areas.

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Section: Discussionmentioning

confidence: 99%

Development of Rural Areas in Ukraine in the Context of Decentralization: An Empirical Study

et al. 2022

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An integrated approach to assessing the level of fiscal policy decentralization

Шевчук

Martynenko

2020

Investment Management and Financial Innovations

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The main purpose of this study is to introduce an integrated approach to the methodology of assessing the level of fiscal policy decentralization. It is proposed to evaluate the fiscal policy decentralization of the state according to three functional components: decentralization of the process of local budget revenues formation (includes five indicators); decentralization of local budget structure (includes six indicators); decentralization of intergovernmental budgetary relations (includes five indicators). The expediency of forming an integral indicator of the level of fiscal policy decentralization as the geometric mean of three sub-indexes formed by its main functional components is substantiated. It has been proved that the level of fiscal decentralization in Ukraine decreased at the end of 2017, compared to 2004, but was medium with acceptable risks of fiscal policy modernization. Instead, in 2014, the lowest numerical value of the decentralization level was recorded, which corresponded to the critical level of the integral indicator with significant obstacles to the modernization of fiscal policy. The results obtained confirm the feasibility of implementing the decentralization reform in Ukraine, which started in 2014, and demonstrate its effectiveness.

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Horizontal equalization of regional budgets in the system of interbudget financial provision of regions of Ukraine

Cited by 2 publications

References 6 publications

Development of Rural Areas in Ukraine in the Context of Decentralization: An Empirical Study

Development of Rural Areas in Ukraine in the Context of Decentralization: An Empirical Study

An integrated approach to assessing the level of fiscal policy decentralization

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