The actual issues of theory and practice of fiscal decentralization
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 9, Issue
Abstract
The article presents the results of the study of evolutionary developments in the development of theory, methodology, institutional basis for the implementation of fiscal decentralization in different countries of the world. The main common and distinctive features of decentralized fiscal systems are typified. The classification of global models of fiscal decentralization for the purpose of identifying their advantages and disadvantages is analyzed. Point recommendations for state authorities and local self-government for the development of their institutional capacity to implement the Action Plan Implementation Strategy for the reform of the public finance management system for 2017–2020 are proposed in terms of increasing the efficiency of resource allocation at the level of state policy formation (system of measures on intergovernmental fiscal relations and fiscal decentralization) are proposed.
Authors and Affiliations
Tetiana Volodymyrivna Paliichuk, Kostiantyn Serhiiovych Kunytskyi
Keywords
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