ANALYTICAL EVALUATION OF LOCAL BUDGETS UNDER DECENTRALIZATION
Journal Title: Сталий розвиток економіки - Year 2017, Vol 36, Issue 3
Abstract
Purpose is an analytical assessment of local budgets in terms of decentralization. Methodology of research. In the process of research, the following methods have been used: analysis – with an analytical comparison of revenues and expenditures of local budgets without reform and decentralization of the conduct of fiscal decentralization; specifying the study of the current state of local budgets decentralization; graphical and statistical methods used to describe the dynamics of the growth rate of revenues and expenditures of local budgets Ukraine by economic classification, the growth rates of local budgets in the regional context and structure of local budgets. Findings. The impact of decentralization reform on the revenues and expenditures of local budgets were researched. In the context of the investigated problem given the dynamics of the growth rate of revenues and expenditures of local budgets Ukraine by economic classification. It was determined and showed the growth rate of local budget revenues in the regional section and the structure of local budget revenues. It was analyzed positive and negative aspects of fiscal decentralization. Originality. The influence of administrative-territorial reform on the process of decentralization of local self-government was determined. Further development was an analytical assessment of local budgets in terms of decentralization. Practical value. Analyzed assessment of local budgets in terms of decentralization, the growth of revenues and expenditures of local budgets Ukraine could be used by local authorities. This will give the opportunity to analyze their activities and to develop ways of effective use of financial resources in the field. In addition, the article revealed positive and negative aspects of fiscal decentralization can also be implemented. In particular, they may take into account the Government of Ukraine. Indeed, considering the aspects studied, it will enable more efficient to reform fiscal decentralization minimizing its negative sides.
Authors and Affiliations
Stanislav Borynets, Vitalii Chekanovskyi
Keywords
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