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

Budget Code of Ukraine (Act of October 7, 2010 as amended). Available at: http://zakon1.rada.gov.ua/laws/show/2542-14

Аrtus, М., Hyzha, N. (2005). The budget system of Ukraine. Kyiv, European University, 220.

Каrelin, S. What hides fiscal decentralization? Available at: http://www.epravda.com.ua/columns/2015/02/9/526144/

Коzenkо, А. (2013). Foreign experience vertical financial equalization and its application in Ukraine. Sumy, Problems and prospects of the banking system of Ukraine, 37, 266–272.

Kraynyk, О. (2011). Intergovernmental relations in the system of state regulation of financial guarantee Regions. The effectiveness of public administration, 26, 277–282.

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

Krutova, A., Blyznuk, O., Lachkova, L. (2013). Finance. Kharkiv, "Leader", 560.

Szyszko, A. (2011). Areas of development of intergovernmental relations in the medium term Ukraine. Finance of Ukraine: scientific-teoret. and inform. and practical magazine, 7, 51–61.

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

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Published

2015-06-29

Issue

Vol. 6 No. 3 (11) (2015)

Section

Economics

License

Copyright (c) 2015 Татьяна Александровна Ставерская, Ірина Львівна Шевчук

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