Lessons From Fiscal Decentralization in Ukraine

Abstract

In order to build an effective model of management of budget funds, it is important to ensure the constant and systematic disclosure of information on the accumulation of financial resources of the state and local budgets and the directions for their use. The first results of the process of fiscal decentralization in Ukraine are considered, which is accompanied by changes in the budget and tax legislation. Specifics of the formation of tax revenues of budgets of joint territorial communities are outlined. The state of disclosure of budget documents by the amalgamated territorial communities is highlighted and the need for coordination of the authorities in this area is indicated. Understanding citizens› spending processes in the public sector can significantly increase confidence in state institutions, provide conditions for the implementation of necessary reforms in all-important areas of the country. In the context of the fiscal decentralization reform launched in 2015, the issue of transparency of financial information at the local level in Ukraine is raised, as significant amounts of financial resources are transferred to local budgets. Strengthening the focus on local government action on effective management of budget funds should be a priority for public organizations and political parties. The implementation of the state policy aimed at increasing transparency and openness in the management of financial resources in the public sector will ensure the tangible results in the social and economic spheres that will be obtained by the citizens of the communities.

The Effectiveness of the Development of Territories in the State Regional System Politicians

“…No. 722 [28], as well as already gained experience in regional planning, which is not taken into account important measures affecting the competitiveness of territories, rationalization of the use of internal potential, the need to improve the employment of the population, as well as create conditions for returning to the homeland labour migrants [41][42][43]. According to the Strategy, the state regional system policy has a certain structure (Table 1).…”

Asymmetric Fiscal Decentralization in the Conditions of Regional Recovery of Ukraine

“…Аналіз останніх досліджень і публікацій. Проблема фіскальної децентралізації з погляду реформування системи міжбюджетних відносин в Україні на основі використання закордонного досвіду розглядається у працях І. Лютого [1], В. Зайчикової [2; 3], З. Варналія, Л. Демиденко, Ю. Наконечної, Н. Медведкової [4]. А. Моісіо та М. Відал-Бувер пропонують з метою подолання викликів, пов'язаних з реформами децентралізації, а також ризиками зростання територіальної нерівності, використовувати два основні інструменти: політику фіскального вирівнювання та політику регіонального розвитку [9, с.…”