Особливості Бюджетної Децентралізації В Україні

Abstract

The development of budgetary decentralization in Ukraine is characterized by significant achievements in the growth of the revenue of local budgets. At the same time, there is a certain insufficiency of financial resources for ensuring activity in the budgetary sphere. Decentralization is characterized by the process of transferring powers and financial resources from central authorities to local ones. Such relations imply a different level of distribution of the base of forming financial resources between the state (central) budget and local budgets of self-government agencies. Considering international experience the authors have studied the levels of the development of budgetary decentralization; have determined its main features and results of the reform of local self-government in Ukraine because of budgetary decentralization, the possibilities of improving the mechanism of forming the revenue of local budgets and monitoring the execution of local budgets. According to the study of economic and legal literature, the authors have defined the main conditions of budgetary decentralization in Ukraine (based on the expansion of the revenue of local budgets, the consolidation or increase of the percentage of stable tax payments and fees within local budgets). One can consider decentralized the systems of financial provision of local self-government in those countries, where local budget revenues make up more than 50%, and countries, where the level of revenues from transfers exceeds 45% have centralized system of financial provision. The UK experience in part of using deduction from national taxes (for example, part of the income tax, VAT) has been offered to be considered as the basic one. Improvement of the mechanism for forming the revenue of local budgets depends largely on the organization of the control over the timeliness and completeness of revenues to local budgets in order to overcome the possibilities of financial and other losses. Thus, it must be concluded that the application of budgetary decentralization is a significant source of the growth in financial independence and autonomy of local budgets of self-government agencies, strengthening of financial independence of self-government agencies.