Theoretical and Methodological Bases of Inter-Budgetary Relations: Issues, Trends and Prospects of Development
Journal Title: Бізнес Інформ - Year 2015, Vol 6, Issue 0
Abstract
The article considers conceptual approaches of different economic schools to establishment of inter-budgetary relations, principles of their building in terms of the national economy of Ukraine have been analyzed. Classifying the inter-budgetary relations according to different criteria has been carried out and the functions of inter-budgetary relations in the domestic economy, which are aimed to provision of the self-contained territorial communities, have been determined. Based on analysis of statistical and financial indicators, the main problems of inter-budgetary relations in Ukraine has been considered, the main causes for territorial differences in the income generation as well as in the composition and volumes of costs of the local budgets have been identified. It has been determined that high degree of centralization of budgetary resources at the central Government level, underdevelopment of local self-government, imperfection of the theoretic-methodological and organizational principles of formation of the inter-budgetary relations are inherent for Ukraine. As result of the study, a strong tendency to increase donations, subventions and other transfers from the State budget to the local, in both absolute and relative terms, has been revealed. Mechanisms for improvement of the domestic budgetary system and for enhancing the financial autonomy of local authorities have been proposed. Prospects of the further research in this direction are conducting an in-depth analysis of the experience of the European countries regarding the mechanisms for generation of the local budgets income and capabilities for examination of their elements in the domestic economy, substantiation of economically viable level of the income part of the local authorities in the GDP of Ukraine.
Authors and Affiliations
Myroslav Kulchytskyy
Keywords
Related Articles
- EP ID EP137758
- DOI -
- Views 98
- Downloads 0
Factors of Selection of the Stock Allocation Method
The article describes results of the author's study of factors of making strategic decisions on selection of methods of stock allocation by public joint stock companies in Ukraine. The author used the Random forest mathe...
The Assessment of Risks and Threats Faced by the Agricultural Component of Agrarian Sector of Ukrainian Economy
The article is dedicated to the assessment of risks and threats faced by the agricultural component of agrarian sector of Ukrainian economy. The study is carried out using the methods of economic and statistical assessme...
Theoretical Bases of Formation And Development of Strategic Competences of the Enterprise
The article summarizes the definition of competences relating to the professional activities of the subjects - carriers of the competence, the structure of competency depending on certain basic characteristic of the comp...
The Financial Mechanisms for Risk Management of the Agrarian Insurance in Ukraine
The article is aimed at studying the subject-object composition of risk management of the agrarian insurance in Ukraine and developing effective financial mechanisms on this basis. It is displayed that establishing in Uk...
Agro-ecological Development in the System of Effective Functioning of the National Economic Complex on the Innovation Basis
The article is aimed at substantiation of conceptual bases of agro-ecological development; determining the objectives and development of priorities to ensure the effective functioning of the national economic complex and...