Authors: O. Cheberyako, Doctor of HistoricalScience, Ph.D. in Economics, Professor, ORCID ID: 0000-0002-1563-9611,
N. Miedviedkova, PhD, Associate Professor, ORCID ID:0000-0001-6359-561X
Taras Shevchenko National University of Kyiv, Kyiv, Ukraine
Annotation: The article is devoted to the study of the features of interbudgetary relations, key aspects of their regulation, instruments of interbudgetary relations, and their application in Ukraine under decentralization. The study substantiates the need to revise and improve the practice of using instruments of interbudgetary relations, taking into account international experience, outlines the directions for increasing the efficiency of using instruments of interbudgetary relations in order to ensure the socio-economic development of regions. The article is structured as follows: firstly, the features of interbudgetary relations are disclosed; secondly, the impact of decentralization on the state of intergovernmental fiscal relations is considered; thirdly, the tools of inter-budgetary relations are investigated with the aim of leveling horizontal and vertical imbalances in the budgets of all levels.
The results of the study allow asserting that the reform of the instruments of interbudgetary relations should consist not only in helping to increase the financial capacity of local self-government bodies but also in providing an impetus for further economic growth of the regions. The result of effective regulation of interbudgetary relations should be the support of points of growth that are strategically important for the regions. The outcomes of the investigation made it possible to develop directions for improving interbudgetary relations under decentralization, which contributes to increasing the financial capacity of local governments and the efficiency of the provision of public services. Further reforming of interbudgetary relations in the context of decentralization requires expanding the rights of local governments and strengthening their budgetary independence, as well as increasing the efficiency of using the instruments of interbudgetary relations and the quality of public services.
Keywords: interbudgetary relations; state budget; local budgets; financial decentralization; budget decentralization; tax decentralization; budget autonomy of local budgets
Received: 06/12/2021
1st Revision: 09/12/2021
Accepted: 30/12/2021
DOI: https:// https://doi.org/10.17721/1728-2667.2021/217-4/8
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