Проблеми фінансового забезпечення місцевих бюджетів

Yulia Protsenko

doi:10.33987/vsed.2(61).2016.213-218

Authors

Yulia Protsenko Odessa National Economic University, Ukraine

DOI:

https://doi.org/10.33987/vsed.2(61).2016.213-218

Keywords:

own powers, delegated powers, transfers, decentralization, centralization, local budgets, local authorities, financial resources, incomes of local budgets

Abstract

The problems of financial provision of local budgets are viewed and the share of revenues and expenditures of local budgets in the income/expenditure of the consolidated budget of Ukraine are analyzed in the article. The gap between own and fixed revenues of the local budgets are analyzed. The share of intergovernmental transfers in the revenue structure of local budgets of Ukraine is studied. The share of own revenues of local budgets is analyzed. The availability of delegated powers of the local budgets is researched. The ways of improving financial security of local budgets are suggested. The necessity of achieving financial viability of local budgets, which will lead to the improvement of the socio-economic status of the territory, is grounded.

Author Biography

Yulia Protsenko, Odessa National Economic University

Postgraduate Student, Department of Finance

References

The conclusion concerning the implementation of the State budget of Ukraine for 2014 [Vysnovok shchodo vykonannia Derzhavnoho biudzhetu Ukrainy za 2014 r.], The accountings chamber of Ukraine (2014), available at: http://www.ac-rada.gov.ua/doccatalog/document/ 16742473/Bul_6_mis_2013.pdf (ukr)

About local government in Ukraine: Law of Ukraine, No. 280/97-VR, 21.05.1997 [Pro mistseve samovriaduvannia v Ukraini: Zakon Ukrainy, No. 280/97-VR, 21.05.1997], Vidomosti Verkhovnoi Rady Ukrainy, No. 24, p. 98 (ukr)

Budget monitoring (2013), Analysis of budget execution in 2013 [Biudzhetnyi monitorynh: Analiz vykonannia biudzhetu za 2013 rik], Analytical edition the Institute of Budget and Social and Economic Research (IBSER), Kyiv, 96 p. (ukr)

Budget monitoring (2014), Analysis of budget execution for 2014 [Biudzhetnyi monitorynh: Analiz vykonannia biudzhetu za 2014 rik], Analytical edition the Institute of Budget and Social and Economic Research (IBSER), Kyiv, 105 p. (ukr)

Budget monitoring (2015), Analysis of budget execution for 2015 [Biudzhetnyi monitorynh: Analiz vykonannia biudzhetu za 2015 rik], Analytical edition the Institute of Budget and Social and Economic Research (IBSER), Kyiv, 85 p. (ukr)

Volokhova, I. S. (2014), Local finances and prospects for deeper fiscal decentralization in Ukraine: monograph [Mistsevi finansy ta perspektyvy pohlyblennia finansovoi detsentralizatsii v Ukraini: monohrafiia], Atlant, Odessa, 462 p. (ukr)

Local taxes and fees [Mistsevi podatky ta zbory], Analytical center of the Association of cities of Ukraine, available at: http://www.auc.org.ua/news/mistsevi-podatki-ta-zbori (ukr)

Lunina, I. I. (2009), «Local budgets of Ukraine: the search for new approaches for reforming [Mistsevi biudzhety Ukrainy: poshuk novykh pidkhodiv do provedennia reform], Economy of Ukraine, No. 3, pp. 41–50 (ukr)

Pokataev, P. S. The formation of local budgets funds [Formuvannia koshtiv mistsevykh biudzhetiv], available at: http://www.dy.nayka.com.ua/?op=1&z=564 (ukr)

Volokhova, I. S. (2010), Intergovernmental relations in Ukraine: current state and prospects of development: monograph [Mizhbiudzhetni vidnosyny v Ukraini: suchasnyi stan ta perspektyvy rozvytku: monohrafiia], Odessa, Atlant, 233 p. (ukr)

Yaroshevich, N. B., Lypa, O. Ya. (2013), «Ways to increase the revenue base of local budgets in Ukraine» [Shliakhy zbilshennia dokhidnoi bazy mistsevykh biudzhetiv v Ukraini], Scientific Bulletin NLTU of Ukraine, No. 20.13, pp. 270–291 (ukr)