Reforming intergovernmental fiscal relations in Ukraine
DOI:
https://doi.org/10.15587/2313-8416.2015.45276Keywords:
budget, income, expenses, intergovernmental fiscal relations, regulation, horizontal equalization, vertical equalization, misbalanceAbstract
The peculiarities of the process of reforming intergovernmental fiscal relations in Ukraine including the models of budget federalism that is used for the formation of intergovernmental fiscal relations are defined in the article. The mechanism of budget regulation of fiscal misbalances and the directions of providing vertical and horizontal financial equalization in government sector of Ukraine is analyzed
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