ACTIVITIES, CONDITION AND CHALLENGES OF OTG IN THE CONDITIONS OF BUDGET DECENTRALIZATION

Author(s):  
Mariia Kutsyk ◽  

The article is devoted to an important issue of today - the activities, development and unification of territorial communities, decentralization of budget management, the transfer of power to higher levels - lower. Attention is paid to the impact of decentralization on the development of local self-government, the positive and negative aspects of decentralization as of 2019-2020 and the analysis of activities during 2014-2020 are considered. Also, the state of OTG after the beginning of the reform and the impact of legislation on regional development are analyzed. The article also reflects the dynamics of total revenues. Much attention is paid to the problems of creating a revenue base for filling local budgets to meet the needs of the population and finding a reserve for filling. The issue of united territorial communities is not the first place among the discussions of financial analysts and among the general population. The rapid transition from a centralized type of budget management to decentralization indicates an increase in the capacity of local governments and maintaining their independence. Decentralization should allow for effective coordination of policy development and implementation in many functions, such as education, health, etc., as areas that are properly addressed and managed for change become effective. Effective decentralization reform requires significant efforts to bring about change, as there are a number of challenges to the growth of the community, the creation of an effective open political system, and the well-being of every citizen. Decentralization should lead to every community being innovative and creative in all aspects - new health services and policies, education systems, tax legislation, administrative resources, etc. Therefore, the issue is relevant and requires detailed study. Analyzing the impact of decentralized processes on local budgets of Ukraine, much attention is paid to the problems of creating an income base for filling local budgets and finding a reserve for filling. Also in the article we will analyze the actual revenues of the general fund of local budgets of Ukraine during 2013-2019, reflect a significant increase in total revenues.

2020 ◽  
Vol 19 (Vol 19, No 2 (2020)) ◽  
pp. 315-340
Author(s):  
Sergey CHIMSHIT ◽  
Liudmila GOLOVKOVA ◽  
Ihor GRABOVSKII ◽  
Alla YAKYMOVA

The main strategic task of modernizing the system of public administration and territorial structure of power should be the creation of effective local selfgovernment, creating comfortable living conditions for citizens, providing them with high quality and affordable public services. Economically active businesses, a sufficient number of skilled workers, developed industrial and social infrastructure are the basis for successful community development. The society still lacks effective financial mechanisms to motivate local governments to the effectiveness of decisions on socio-economic territorial development. Given this, the article analyses the current financial problems of decentralization in Ukraine, the impact of national economic development and budget policy on the financial capabilities of local governments. Conceptual directions and resources for increasing the financial independence of the regions have been identified. It is established that the main result of the budget decentralization reform should be not so much more efficient allocation and redistribution of community financial resources, as greater interest and capacity of local governments to increase local budget revenues, find reserves, and improve the efficiency of tax administration and fees. Local self-governments must make decisions based on the following cause-andeffect relationship: the availability of sufficient resources in local budgets is a consequence of the level of economic activity in the region.


Author(s):  
Lyudmyla Mishchenko ◽  
◽  
Dmytro Mishchenko ◽  

The actualization of the results of financial decentralization in Ukraine as part of the reform of decentralization of power and the development of proposals for its improvement is explained by the fact that a clear division of functions, powers and financial resources between national and regional levels is the basis for the well-being of our citizens. opportunities for its sustainable socio- economic development on a democratic basis. It is noted that financial decentralization is a process of giving authority to mobilize revenues and expenditures of local governments in order to increase the effectiveness of the implementation of these powers and better management of community budgets. It is established that unlike traditional entrepreneurship, which focuses on profit generation, the purpose of social entrepreneurship is to create and accumulate social capital. Abroad, social enterprises operate successfully in the fields of education, the environment, human rights, poverty reduction and health care, and their development and dissemination is one way to improve the living conditions of citizens. A similar mission is entrusted to local governments, which allows us to consider the revival of social entrepreneurship as an important element in improving self-government policy. It is determined that in modern conditions social entrepreneurship is one of the tools to ensure the ability of the local community to provide its members with an appropriate level of education, culture, health, housing and communal services, social protection, etc., as well as plan and implement programs efficient use of available natural and human resources, investment and infrastructural support of territorial communities. Due to financial decentralization, local governments have received additional resources that can be used to create economic incentives to promote social entrepreneurship in small and medium-sized businesses at the community level.


2015 ◽  
Vol 10 (5) ◽  
pp. 337-348 ◽  
Author(s):  
Mark Bertram ◽  
Sarah McDonald

Purpose – The purpose of this paper is to explore what helped seven people in contact with secondary mental health services achieve their vocational goals, such as: employment, education, training and volunteering. Design/methodology/approach – The authors used the practice of co-operative inquiry – staff and peer supporters co-designed an evaluation of vocational and peer support work with service users. Findings – Service users experienced invalidating living conditions that caused serious distress. These life struggles included: isolation, trauma events and stigma. The impact involved distressing emotions such as: despair, fear, pain and confusion. In contrast, when service users experienced supportive validating conditions (trusting relationships, engaging in valued activity and peer support) they reported being able to learn, change and grow – finding their own way forward, to improve well-being and quality of life. Research limitations/implications – Qualitative analysis from in-depth interviews revealed a range of consistent themes that enabled the authors to visually represent these and “begin” developing a model of change – grounded in lived experience. Further research is required to develop this model. Originality/value – The development of a model of change grounded in an invalidation/validation framework offers a different approach – in terms of how people are perceived and treated. This has relevance for Government policy development, clinical commissioning groups and practitioners.


2021 ◽  
pp. 53
Author(s):  
Viktoriia Adamyk ◽  
Khrystyna Shcherbiak

Introduction. The development of bilateral relations in the context of globalization and European integration involves expanding the range of forms of cooperation, as well as those areas covered by cooperation. The implementation of medical reform in Ukraine necessitates the intensification of the exchange of experience in the medical field with other countries, including Poland. The rapid processes of digitalization against the background of the Kovid-19 pandemic determine the modernization of communication tools and cooperation in the field of health services.The purpose of the article is to study the state and prospects of exchange of experience in the field of medical services between Ukraine and Poland.Research methods. To achieve the goal set in the article, general scientific and special methods were used, namely: analysis and synthesis, induction and deduction, abstraction and concretization, systematization, as well as elements of comparative analysis. The methodological basis for the study are national and international regulations of Ukraine and Poland, which regulate the functioning of health care and bilateral relations in the field of medical services, scientific works of domestic and foreign researchers, statistical reports and more.Results. The exchange of experience in the provision of medical services between Ukraine and Poland is carried out in a slightly different state of health care and taking into account Ukraine’s integration intentions using tools such as conferences, seminars, webinars, academic mobility of scientists and students, bilateral agreements between medical institutions with the support of local governments and self-government, etc. Digitalization, on the one hand, expands opportunities for collaboration, and on the other - necessitates the need to improve the quality of technical equipment of hospitals and makes new demands on human capital. Improving the exchange of experience in the field of  medical services is enhanced by receiving technical assistance from Polish partners, including under the auspices of international institutions, such as the EU, WHO, UNICEF, etc. Perspective areas are the introduction of the eHealth system in Ukraine, as well as the involvement of Polish specialists to modernize the management system in domestic health care facilities. The article details the recommendations for intensifying the exchange of experience between Ukraine and Poland in areas and tools.Perspectives. Future research is important to focus on an interdisciplinary analysis of the consequences of health care reform in Ukraine and Poland in the context of the impact on the well-being of citizens.


Author(s):  
O. V. Rolinskyi ◽  
◽  
B. S. Huzar ◽  
S. A. Ptashnyk

The article highlights the current state of the formation of local budgets in the context of decentralization of financial resources, taking into account the changes made to the budget and tax legislation, the analysis of the revenue and expenditure parts of the local budget is carried out. On the basis of the study, the problems and ways of strengthening the financial base of local self-government bodies have been identified. The main tasks of budget decentralization have been formulated. The sources of filling and problems in the field of formation of local budgets in Ukraine are indicated. According to the Strategic Action Plan of the Ministry of Finance of Ukraine for 2018–2021. the key priorities of Ukraine in the field of public finance management are the efficient execution of budgets and the optimization of resource allocation between the levels of the budgetary system. The fulfillment of these tasks is also the focus of the reform of financial decentralization, which began in Ukraine in 2015 and is aimed at strengthening the financial self-sufficiency of territorial communities. Over the first five years of the implementation of this reform, the share of local bud gets in the consolidated budget of Ukraine has increased from 18.5 % in 2015 to 23.3 % as of June 1, 2020, the share of local budgets' own revenues in GDP – from 5, 1 % to 6.7 % over the same period. However, despite certain positive developments, local budgets are still more than 46 % dependent on transfers from the state budget, which indicates the need for further transformation of the local finance system aimed at strengthening the independence and financial self-sufficiency of local budgets. At the same time, the revealed patterns also indicate the existence of problematic aspects in the formation of the revenue side of local budgets, which actualizes the need to revise the structure of local taxes and fees, as well as the powers of local governments in the field of their appointment, increase deductions from national taxes and fees to local budgets., and, at the same time, popularization of local borrowing and carrying out mass explanatory work on the organizational aspects of this process and optimizing the use of borrowed funds. These measures will increase the level of concentration of funds in local budgets and, accordingly, balance the processes of decentralization of income and expenditure, turning territorial communities into more independent and autonomous participants in budgetary and economic relations.


Author(s):  
Anjali Diwakar

<p>The increase in viral diseases intensity and frequency poses a threat to community infrastructure and affects the total well-being of children in regard to: access to food, health, school attendance, access to clean water and sanitation, physical and social security. Using both qualitative and quantitative data, this article provided an overview of biological disasters and their potential effects on children’s access to quality education in East Delhi. The purpose of the study was to analyse school children’s specific vulnerabilities to biological disasters that need to be taken into account in policy development. Research indicated that viral diseases cause loss of learning hours, loss of qualified personnel, outbreak of airborne diseases, high absenteeism and low syllabus coverage leading to children’s poor academic performance. Children noted a range of experiences, from food insecurity to being withdrawn from school and sometimes forced into early marriages. These challenges compromise children’s rights and access to quality education. This article therefore recommended that a culture of safety be promoted through disaster education, development of good medical facilities and enforcement of medical treatment guidelines. Findings also supported the need for adaptation strategies to ensure that the risks specific to school children are addressed.</p>


Author(s):  
Sņežana Lukša

Wages are remuneration for the use of human labour at a given time, it is a social guarantee for the well-being of people, and each worker has a significant net salary on hand, formed by applying labour taxes to gross wages. In Latvia, the tax system is constantly changing, such changes have a negative impact on economic outcomes and citizens' incomes, because labour tax rates remain relatively high, the tax burden for minimum wage recipients is high and they cannot fully benefit from tax incentives. The study carried out a theoretical description of net salary, calculated and compared the impact of labor taxes on the net salary size of the worker in Latvia and Lithuania.


Author(s):  
Chipo Mudavanhu

The increase in flood intensity and frequency poses a threat to community infrastructure and affects the total well-being of children in regard to: access to food, health, school attendance, access to clean water and sanitation, physical and social security. Using both qualitative and quantitative data, this article provided an overview of flood disasters and their potential effects on children’s access to quality education in Zimbabwe. The purpose of the study was to analyse school children’s specific vulnerabilities to flood disasters that need to be taken into account in policy development. Research indicated that floods cause loss of learning hours, loss of qualified personnel, outbreak of waterborne diseases, high absenteeism and low syllabus coverage leading to children’s poor academic performance. Children noted a range of experiences, from food insecurity to being withdrawn from school and sometimes forced into early marriages. These challenges compromise children’s rights and access to quality education. This article therefore recommended that a culture of safety be promoted through disaster education, development of good road networks and enforcement of building codes during construction of school infrastructure. Findings also supported the need for adaptation strategies to ensure that the risks specific to school children are addressed.


Young ◽  
2021 ◽  
pp. 110330882110313
Author(s):  
Paola Panarese ◽  
Vittoria Azzarita

The Covid-19 pandemic is an unprecedented global event. Physical distancing and other restrictions imposed by national and local governments all over the world to contain the spread of the virus almost certainly have had a significant impact on young people, who are more sensitive to peer interaction and social stimuli than adults. This article sets out to investigate the lifestyles of young Italians during the first lockdown, with the aim of exploring how leisure becomes the object of a negotiation between social needs, regulatory requirements, and a situation of crisis. To investigate these aspects, we present the results of a quantitative study conducted on a large group of individuals in Italy, focusing on young Italians’ lifestyles and leisure activities, together with an overview of prevailing moods. Our findings indicate that young people activated various adaptation strategies in response to the crisis with possible significant effects on lifestyles and well-being.


2017 ◽  
Vol 26 (4) ◽  
pp. 452-457 ◽  
Author(s):  
Timothy F. Page ◽  
Mark L. Williams ◽  
Graziana Cassella ◽  
Jessica L. Adler ◽  
Benjamin C. Amick, III

Purpose In June 2016, the first cases of Zika were reported in the USA in the Wynwood neighborhood of Miami, Florida. The purpose of this paper is to present the results of a survey of Wynwood businesses about their perceptions of their financial well-being and the government and media’s responses to the Zika outbreak. Design/methodology/approach A survey instrument was developed, and 44 owners/managers of Wynwood businesses were interviewed by telephone or in-person during the period when the outbreak was being managed. Findings Businesses reported downturns in revenues, profits, and customer traffic following the Zika outbreak. Believing that the downturn would be temporary, few businesses laid off workers or reduced prices. All businesses reported dissatisfaction with the government’s response to the outbreak. Originality/value This is the first study to document the impact of Zika on businesses located in outbreak areas. The findings highlight the business impact of Zika outbreaks and suggest a need for improved communication and response from state and local governments to business concerns when future outbreaks occur.


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