The impact of decentralization on management of local budgets in Ukraine
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The question of the impact of decentralization on management of local budgets in Ukraine has been investigated. The author analyzes the changes in financial security of local budgets on the basis of fiscal reforms and decentralization reforms. The opportunities to enhance management decisions regarding the development of social projects by local communities and to raise funds for their budgets from the State Fund for Regional Development have been also analyzed. The research is made to determine the direct impact of decentralization reform in order to improve management and to attract new sources by local budgets of Ukraine.
Authors and Affiliations
Olha Demianchuk
Keywords
Related Articles
- EP ID EP438798
- DOI 10.33244/2617-5932.1.2017.52-58
- Views 295
- Downloads 0
Ways of improving accounting: organizational aspect
The theoretical bases of perfection of accounting with the use of the system-cybernetic approach are grounded. The conceptual scheme of accounting is developed. Considered ways to improve the organization of accounting....
Location of information control process in the system of the management of the enterprise
The article analyzes the existing approaches in the scientific world to the definition of «information support» and determines the place of information support in the enterprise management system. On the basis of the ana...
Special cases of operational property lease transactions’ accounting and taxation
Transactions of transferring the property on lease were always specific in respect of their accounting and taxation. Lease relations arise on the basis of lease contracts, civil law contracts, and the legal grounds for t...
Problems of factorgapic display of human capital in accounting and reporting
Human capital is the main resource of micro and macroeconomic development and requires information provision on development trends. Such provision is the responsibility of the accounting and reporting, which should be im...
Expansion constitutional functions NBU: pros and cons
In the article the expediency of expanding the constitutional functions of the central bank, including the National Bank of Ukraine. It is noted that in recent years, central banks feel pressure from state authorities re...