Финансовая децентрализация как направление повышения финансовой независимости местных бюджетов

Авторы: Ю. Петленко, канд. экон. наук, доц., ORCID iD 0000-0001-5984-5145; В. Миланченко, экономист, Киевский национальный университет имени Тараса Шевченко, Киев, Украина

Аннотация: Посвящено определению основных тенденций и оценки эффективности финансовой децентрализации в Украине. Проведено исследование предпосылок и разных форм финансовой децентрализации как составляющей процесса управления, направленного на повышение финансовой самостоятельности органов местного самоуправления от центрального правительства. 

Осуществлена оценка эффективности финансовой децентрализации с целью определения механизмов аккумулирования финансовых ресурсов для обеспечения финансовой самостоятельности регионов.

Ключевые слова: эффективность, финансовая децентрализация, местные бюджеты.

Recei ved: 13/07/ 2020
1st Revision: 03/08/2020
Accepted: 28/08/ 2020

DOI: https://doi.org/10.17721/1728-2667.2020/210-3/6

Список использованной литературы

1. Bʹûkenen Dž. M. Sočineniâ, 1997. Konstituciâ èkonomičeskoj politiki. Rasčëtsoglasiâ. Granicy svobody [Composition. Constitution
of economic politics. Borders of freedom.]. Moskva. Taurus Alʹfa.
2. Arrow K. J.,1951. Social Choice and Individual Values : monograph. New York : Wiley. 99 p. Avaible at: <cowles.yale.edu/sites/default/
files/files/pub/mon/m12-all.pdf>.
3. Mitnick B. M., 1973. Fiduciary Rationality and Public Policy : The Theory of Agency and Some Consequences. New Orleans : The
American Political Science Association. 39 p.
4. Ross S. A., 1973. The economic theory of agency : The principals problem. The American Economic Review. Vol. 63, No 2. R. 134-
139. Avaible at: <www.jstor.org/stable/1817064>.
5. Braun J., Grote U., 2000. Does Decentralization Serve the Poor? IMF-conference on fiscal decentralization. Washington. 20-
21 november 2000. Washington. 31 p.
6. Kaiser K., 2006. Decentralization Reforms. Analyzing the Distributional Impact of Reforms. Washington,. P. 313-354. Avaible at:
<siteresources.worldbank.org/INTPSIA/Resources/4900231120845825946/3622-06_Ch06.pdf>.
7. Varnalii Z., Demydenko L., Nakonechna Y. And Miedviedkova N.,2019. Lessons from fiscal decentralization in Ukraine. Globalization
& Business. No 7. pp. 73-78.
8. Demydenko L. M. , Nakonechna Yu. L., 2015. Fiskalna detsentralizatsiia: nimetskyi dosvid ta ukrainski realii [Fiscal decentralization:
German experience and Ukrainian realities]. Visnyk Kyivskoho natsionalnoho universytetu im. Tarasa Shevchenka. Ekonomika, no. 2(167).
pp. 49-54.
9. Slukhai S., Demydenko L., Nakonechna Y. and Borshchenko T., 2019. The Principle of Transparency in the Ukrainian Decentralisation
Reform. Central European Public Administration Review. Vol. 17, No 2. R. 141-166. doi:10.17573/cepar.2019.2.07
10. Petlenko Y. V., 2013. Tax system modernization: efficiency, equity, and simplicity. Svitovi tendentsii ta perspektyvy rozvytku finansovoi
systemy Ukrainy, Proceedings of the X International scient. pract. conf., Taras Shevchenko national university of Kyiv, October 24-25 2013. Kyiv, pp. 265-270.
11. Bondaruk T. H., Bondaruk I. S. and Bondaruk O. S., 2016. Perevahy, pozytyvni naslidky ta ryzyky biudzhetnoi detsentralizatsii [Advantages, positive consequences and risks of budgetary decentralization]. Naukovyi visnyk Natsionalnoi akademii statystyky, obliku ta
audytu. Ekonomika ta upravlinnia, no.3. pp. 38-47.
12. Bondaruk T. H., Vinnytska O. A., 2018. Otsinka stanu detsentralizatsii mistsevykh biudzhetiv Ukrainy [Estimation of the state decentralization local budgets in Ukraine]. Ekonomika Ukrainy, no 7(680). pp. 59-75.
13. Borynets S. Ya., Chekanovskyi V. P., 2017. Modernizatsiia biudzhetnoi systemy Ukrainy v umovakh detsentralizatsii finansovykh
resursiv [Modernisation of the budgetary system of Ukraine in the conditions of decentralization of financial resources]. Stalyi rozvytok
ekonomiky : zb. nauk. Prats, no. 3. pp. 195-202.
14. Vozniak H. V., 2017. Fiscal policy of socio-economic development of regions of Ukraine in the conditions of financial decentralization.
Ec. D. Thesis, 08.00.08. Kyiv.
15. Vozniak H. V., 2015. Perevahy ta ryzyky biudzhetnoi detsentralizatsii: teoretyko-metodolohichni aspekty [Advantages and risks of
budgetary decentralization : theory methodological aspects]. Problemy ekonomiky. no 2. pp. 253-257.
16. Lyutyy I., Pidchosa L. and Pidchosa O., 2019. Decentralization Of Inter-Budget Relations : Theory, Practice, And International Experience. Baltic Journal of Economic Studies. Vol. 5, No 4. pp. 182-196.doi: 0.30525/2256-0742/2019-5-4-182-196
17. Kosikowski C., Ruskowski E., 2006. Finanse publiczne i prawo finansowe: pom. nauk. 2 wyd. Warszawa: Wolters Kluwer.
18. Bezverkhniuk T. M., 2009. System of the resource providing of regional management : conceptual principles of development and
mechanisms functioning. Abstract of Ec. D. dissertation. Zaporizhzhia, 2009.
19. V. P. Vyshnevskyi andothersed., 2016.Reformuvannia systemy mistsevykh finansiv na zasadakh fiskalnoi detsentralizatsii: teoriia,
yevropeiskyi dosvid ta vitchyzniana praktyka [Reformation of the system of local finances on principles fiscal decentralization : theory, European experience and home practice]. Kramatorsk: TOV “Kramatorska typohrafiia”.
20. Maslov A. O., Hladkovska A. T., 2019. Sutnist, typy, formy, mozhlyvosti i zahrozy detsentralizatsii [Essence, types, forms, possibilities
and threats of decentralization. Effective economy]. Efektyvna ekonomika, [online] no. 2. Available at: <economy.nayka.com.ua/?n=2&y=2019>.
21. Dolzhenko I. I., 2014. Rozvytok biudzhetnoi detsentralizatsii v Ukraini [Development of budgetary decentralization is in Ukraine].
Naukovyi visnyk Natsionalnoho universytetu bioresursiv i pryrodokorystuvannia Ukrainy. Ekonomika, ahrarnyi menedzhment, biznes, issue. 200(3). pp. 188-195.
22. Ruskowski E., Salachna J., 2007. Finanse lokalne po akcesji. 2 wyd. Warszawa: Wolters Kluwer. 41 p.
23. Forcun І. V., Futurnyi P. V. 2016. Financially-budgetary decentralization is the European choice of Ukraine. Innovative decisions are
in modern science. № 8. URL: http://naukajournal.org/index.php/ISMSD/article/view/987.
24. Shpak Y. V. 2017. A role of process of decentralization is in strengthening of the financial providing of steady economic development of the incorporated territorial communities. State administration: improvement and development. № 11. URL: http://dy.nayka.com.ua/?op=1&z=1160.
25. Budgetary code of Ukraine: Law of Ukraine from 08.07.2010 р. № 2456-VI. Lists of Verkhovna Rada of Ukraine, 2010. № 50-51.
С. 572.
26. About making alteration in the Budgetary code of Ukraine: Law of Ukraine from 15.04.2014 р. № 1210-VII. Lists of Verkhovna Rada
of Ukraine, 2014. № 26. С. 893.
27. About making alteration in the Budgetary code of Ukraine in relation to reform of interbudgetary relations : Law of Ukraine from
28.12.2014 р. № 79-VIII. Lists of Verkhovna Rada of Ukraine, 2015. № 12. С. 76.
28. Implementation State, Erected and local budgets. Accounting of Government treasury service of Ukraine. URL: http://www.treasury.gov.ua/main/uk/doccatalog/list?currDir=146477.
29. Gross domestic product: Government service statistics of Ukraine. URL: http://www.ukrstat.gov.ua/operativ/operativ2019/vvp/vvp_kv/vvp_kv _u/vvpf_kv2019u.htmF

Загрузить

  • pdf 211-39-47
    Размер файла: 399 kB Кол-во скачиваний: 284