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Title: | Financial decentralization in Ukraine: prerequisites, problems, prospects |
Other Titles: | Financial decentralization in Ukraine: prerequisites, problems, prospects |
Authors: | Брітченко, Ігор Геннадійович Britchenko, Igor Bezpartochnyi, Maksym Maslii, Natalia |
Keywords: | finance, decentralization, financial decentralization, intergovernmental fiscal relations, taxes, information technology |
Issue Date: | 31-Dec-2019 |
Publisher: | VUZF, Sofia (Bulgaria) |
Citation: | Britchenko I. Financial decentralization in Ukraine: prerequisites, problems, prospects/Britchenko Igor, Maksym Bezpartochnyi, Natalia Maslii//VUZF review. – VUZF, Sofia (Bulgaria). - № 4(4). - 2019. - P. 25-44. ISSN 2534-9228 |
Series/Report no.: | ;DOI: 10.5281/zenodo.3595899 |
Abstract: | The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment. |
Description: | The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment. |
Type: | Text |
Publication type: | Стаття |
URI: | https://dspace.uzhnu.edu.ua/jspui/handle/lib/27472 |
Appears in Collections: | Наукові публікації кафедри фінансів і банківської справи |
Files in This Item:
File | Description | Size | Format | |
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96-Article Text-296-1-10-20191231.pdf | Стаття | 1.15 MB | Adobe PDF | View/Open |
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