O. Iafinovych, PhD in Economic, Assistant Taras Shevchenko National University of Kyiv, Kyiv, Ukraine LOCAL BUDGETS AND INTER-BUDGET RELATIONS: THE EXPERIENCE OF EUROPEAN COUNTRIES AND PROBLEMS OF UKRAINE

The article is devoted to the study of mechanisms to organize relations inside the budget system of Ukraine and Europe effectively, namely through developing theoptimal balance between the central government budget and the budgets of local governments. The decentralization issue is examined in the context of reforming the inter-budget relations in Ukraine; particular attention is paid to fiscal decentralization, the indicators determining the level of the public power decentralization in the country. Domestic and foreign rates of income and expenditure of the central government and local governments, their shares in the consolidated budget of states, and proportions are analyzed under specific criteria. Trends to generate the revenue part of the local budgets of Ukraine and European countries are studied, the peculiarities and problems of this process are defined. The experience of Europe and Ukraine on types of taxes that are part of the local budget revenues is examined. The structure of tax revenues of local budgets is considered, potential areas that allow increasing these revenues in the structure of local budgets of Ukraine due to foreign experience are identified. Particular focus is given to the second largest source of revenue of the local government budgets. The dependence of local budgets on transfers in Ukraine and Europe is analyzed to determine the most effective elements and changes in local government in European countries that would be appropriate to introduce into the national budget system.

Keywords: fiscal decentralization, local budgets, inter-budget relations, tax revenues, local taxes, non-tax revenues, transfers.

DOI: http://dx.doi.org/10.17721/1728-2667.2015/167-2/15

References

1. Nova arkhitektura byudzhetnoyi systemy Ukrayiny: ryzyky ta mozhlyvosti dlya ekonomichnoho zrostannya, Moldovan O.O., Zhalilo Ya.A., Shevchenko O.V., za red. kand. ekon. nauk, Ya. A. Zhalila, Nats. in-t strateh. doslidzh. K., 2010. 35 s. Natsional’nyy instytut stratehichnykh doslidzhen’ pry Prezydentovi Ukrayiny Available at
http://www.niss.gov.ua/content/articles/files/arxitektura-ca599.pdf
2. Detsentralizatsiya publichnoyi vlady: dosvid yevropeys’kykh krayin ta perspektyvy Ukrayiny, Boryslavs’ka O., Zaverukha I., Zakharchenko E. ta in.. K., 2012. 128 s. Shveytsars’ko-ukrayins’kyy proekt “Pidtrymka
detsentralizatsiyi v Ukrayini DESPRO Available at: http://despro.org.ua/media/upload/
decentral_zac_ya_publ_chno_vladi_dosv_d_evropeyskih_derzhav_ta_perspektivi_ukra_ni%282%29.pdf
3. Kontseptsiya reformuvannya mistsevoho samovryaduvannya ta terytorial’noyi orhanizatsiyi vlady v Ukrayini
skhvaleno Rozporyadzhennyam Kabinetu Ministriv Ukrayiny vid 1 kvitnya 2014 r. № 333-r , Uryadovyy kur”yer. 2014 r. № 67., Verkhovna Rada Ukrayiny, Available at: http://zakon4.rada.gov.ua/laws/show/333-2014-%D1%80
4. Zakon Ukrayiny “Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta deyakykh zakonodavchykh aktiv
Ukrayiny shchodo podatkovoyi reformy” vid 28 hrudnya 2014 roku № 71-VIII, Holos Ukrayiny. 2014. № 254.
Verkhovna Rada Ukrayiny, Available at: http://zakon2.rada.gov.ua/laws/show/71-19/page
5. Zakon Ukrayiny “Pro vnesennya zmin do Byudzhetnoho kodeksu Ukrayiny shchodo reformy mizhbyudzhetnykh
vidnosyn” vid 28 hrudnya 2014 roku № 79-VIII // Holos Ukrayiny. 2014. № 252-1. Verkhovna Rada Ukrayiny
Available at: http://zakon2.rada.gov.ua/laws/show/79-19/paran2#n2
6. Zakon Ukrayiny “Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny shchodo udoskonalennya podatkovoho
kontrolyu za transfertnym tsinoutvorennyam” vid 28 hrudnya 2014 roku № 72-VIII. № 252-1., Verkhovna Rada Ukrayiny Available at: http://zakon2.rada.gov.ua/laws/show/72-19/paran5#n5
7. Government revenue, expenditure and main aggregates, EUROSTAT Available at
http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_a_main&lang=en en
8. Byudzhet Ukrayiny – 2013 (zbirnyk), Ministerstvo finansiv Ukrayiny Available at:
http://www.minfin.gov.ua/control/publish/article/main?art_id=404574&cat_id=404610
9. Consolidated government revenue as percentage of total general government revenue (consolidated) Available at: http://www.oecd.org/tax/federalism/oecdfiscaldecentralisationdatabase.htm
10. Consolidated government expenditure as percentage of total general government expenditure
(consolidated) Available at:
http://www.oecd.org/tax/federalism/oecdfiscaldecentralisationdatabase.htm
11. Tax revenue as percentage of total general government tax revenue
Available at: http://www.oecd.org/tax/federalism/oecdfiscaldecentralisationdatabase.htm#D_9
12. Inter-governmental transfer revenue as percentage of total government revenue (both internally consolidated between the Central and Social Security sectors only)
Available at: http://www.oecd.org/tax/federalism/oecdfiscaldecentralisationdatabase.htm
13. Byudzhetnyy monitorynh: Analiz vykonannya byudzhetu za 2013 rik, Zubenko V., Samchyns’ka I., Rudyk A. ta in. K., 2014 80 c., Instytut byudzhetu ta sotsial’no-ekonomichnykh doslidzhen’ (IBSED) Available at:
http://www.ibser.org.ua/UserFiles/File/Monitor%20Quat%202013/KV__IV_2013_Monitoring_ukr.pdf
14. Chekina V. Vvedennya podatku na nerukhomist’ v Ukrayini: problemy y ryzyky, Finansy Ukrayiny.
2012. № 3. S. 38-44.
15. Vykonannya derzhavnoho byudzhetu v chastyni mizhbyudzhetnykh transfertiv, Derzhavna kaznacheys’ka sluzhba Ukrayiny Available at: http://www.treasury.gov.ua/main/uk/publish/category/23602;jsessionid=E09B936EDD3 E115C9A46607A63699DFC
16. Subbotovych Yu. Byudzhetna detsentralizatsiya ta zmitsnennya finansiv orhaniv mistsevoho samovryaduvannya, Visnyk Kyyivs’koho natsional’noho universytetu. Seriya: Ekonomika. 2012. № 132. S. 44-46. DOI:10.17721

Download

  • pdf 167_15
    File size: 402 kB Downloads: 247