Reforming intergovernmental fiscal relations in Ukraine

Authors

  • Татьяна Александровна Ставерская Kharkov State University of Food Technology and Trade 333 Klochkovskaya str., Kharkov, Ukraine, 61051, Ukraine
  • Ірина Львівна Шевчук Kharkov State University of Food Technology and Trade 333 Klochkovskaya str., Kharkov, Ukraine, 61051, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2015.45276

Keywords:

budget, income, expenses, intergovernmental fiscal relations, regulation, horizontal equalization, vertical equalization, misbalance

Abstract

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

Author Biographies

Татьяна Александровна Ставерская, Kharkov State University of Food Technology and Trade 333 Klochkovskaya str., Kharkov, Ukraine, 61051

Candidate of Sciences

Associate professor, Department of Finance

Ірина Львівна Шевчук, Kharkov State University of Food Technology and Trade 333 Klochkovskaya str., Kharkov, Ukraine, 61051

Associate professor, Department of Finance

References

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Gaman, М. (2013). The mechanism of formation of financial resources of the region. Bulletin of the UAC. Series: "State Government", 2 (9), 126–131.

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Dalyevska, T. (2014). Intergovernmental relations in Ukraine: problems and prospects solving. Efficient economy, 6. Available at: http://www.economy.nayka.com.ua/?op=1&z=3109

Published

2015-06-29

Issue

Section

Economics