PROBLEMS OF FINANCIAL DECENTRALIZATION IN UKRAINE



ABSTRACT

Kozak L.S., Chkalova T.O. Problems of financial decentralization in Ukraine. Visnyk National Transport University. Series «Economic sciences». Scientific and Technical Collection. - Kyiv: National Transport University, 2020. - Issue 2 (47).

To date, the Ukrainian state is in the process of changing the vector of economic development and updating the governance mechanism in the context of the European integration trend, which includes supporting, adopting and approximating to European standards of economic and social development and reforming budgetary policy in the direction of strengthening the role of local budgets. This requires a new look at the concept of «development budget» within the state's budget system, which emphasizes the need to research the category «development budget» and its role in managing local finances.

The object of the study is the formation of local budgets in the context of decentralization.

The purpose of the study is to study the ways of socio-economic development of Ukrainian regions.

The research method is the method of analysis, analogy and method of comparisons

KEYWORDS: LOCAL BUDGETS, DECENTRALIZATION, EXPENDITURE, DEVELOPMENT BUDGET

REFERENCES

  1. Vasylyk, O.D. & Pavliuk, K.V. (2004). Biudzhetna systema Ukrainy [Budget system of Ukraine]. Kyiv: Tsentr navchalnoi literatury [in Ukrainian]
  2. Peroshchuk, Z.I. (2014). Deiaki pravovi pytannia biudzhetiv ta yikh skladovykh elementiv v umovakh biudzhetnoi detsentralizatsii [Some legal issues of budgets and their components in terms of fiscal decentralization]. (Vol. 1). Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu - Scientifi journal of International humanitarian university, 11, 154-157 [in Ukrainian]
  3. Kosarevych O. P. Biudzhet rozvytku mistsevykh biudzhetiv [Development budget in local budgeting]. Visnyk Prykarpatskoho universytetu (Seriia «Ekonomika») - Herald of Pre-Carpathian University (Series ‘Economics'), 2008, 6, p. 265-271 [in Ukrainian]
  4. Kuleshir VV Diversification of sources of formation of local development budgets / VV Kuleshir // Bulletin of the Dnipropetrovsk University, - № 5 (3). - P. 124-132. - (Economy Series)
  5. Drucker P. F. Zadachi menedzhmenta v XXI veke [Management tasks in the 21st century]. Moscow: Vyliams, 2004, 272 [in Russian]
  6. Yevropeiska khartiia mistsevoho samovriaduvannia. Ofitsiinyi pereklad [The European Charter of Local Self-Government. Official translation], from http:// zakon4.rada.gov.ua/laws/show/994_036 [in Ukrainian].
  7. Pro mistseve samovriaduvannia v Ukraini: Zakon Ukrainy vid 05.1997 r. № 280/97-VR [On local self-government in Ukraine, Law of Ukraine of 21.05.1997, No. 280/97-VR], from http://zakon3.rada.gov.ua/laws/show/280/97-vr [in Ukrainian].
  8. Biudzhetnyi kodeks Ukrainy. Zakon Ukrainy vid 07.2010 r. № 2456-VI [The Budget Code of Ukraine. Law of Ukraine of 08.07.2010, No 2456-VI], from http:// zakon4.rada.gov.ua/laws/show/2456- 17/page [in Ukrainian]
  9. Biudzhetnyi kodeks Ukrainy [Budget Code of Ukraine]. (2010, July, 8). Available at: http://zakon4. rada.gov.ua/laws/show/2456-17/page.
  10. Biudzhet mista Ternopolia [Budget of Ternopil city]. Available at: http://www.rada.te.ua/normativniedokument/ byudget_mista_ternop/35135.html.
  11. Biudzhetnyi monitorynh: analiz vykonannia biudzhetu za 2014 rik / IBSED [Budget monitoring: analysis of budget execution 2014 / IBSER]. (2015). Available at: http://www.ibser.org.ua/sites/ default/files/kv_iv_2014_monitoring_ukr.pdf

AUTHOR

Kozak Liudmyla S., Candidate of Sciences (Economics), Associate Professor National Transport University, Assistant Professor, Department of Economics, e-mail: lskozak1@gmail.com, tel. +380675009448, Ukraine, 01010, Kyiv, str. M. Omelyanovich-Pavlenko, 1, k.313

Chkalova Tamara, National Transport University, e-mail: chkalova-1994@ukr.net, tel. +380967540832, Ukraine, 01010, Kyiv, str. M. Omelyanovich-Pavlenko, 1, k.313

REVIEWER

Bondar N.M., Doctor of Economics, Professor, Department of Economics, National Transport University, Kyiv, Ukraine.

Bondarenko E.V., Doctor of Economics, Professor, Director of CJSC "UKRAKADEMINVESTBUD" Kiev, Ukraine.


Article language: Ukrainian

Open Access: http://publications.ntu.edu.ua/visnyk/47/124.pdf

Print date: 15.04.2020

Online publication date: 27.10.2020



Search