scholarly journals THE ADMINISTRATIVE AND TERRITORIAL REFORM IN UKRAINE: ECONOMIC ASPECTS

2019 ◽  
Vol 21 (1(70)) ◽  
pp. 8-21
Author(s):  
B.V. BURKINSKY ◽  
V. F. GORIACHYK ◽  
G. M. MURZANOVSKIY
Keyword(s):  
Public Services ◽  
Social Protection ◽  
Dominant Role ◽  
Economic Aspects ◽  
Intergovernmental Transfers ◽  
Financing System ◽  
State Budget ◽  
Self Sufficiency ◽  
Local Budget ◽  
Central Level

Topicality. It is caused by excessive centralization of powers and financial and material resources by the executive authorities, the inability of the territorial communities of the basic level to fulfill their powers, the deterioration of the quality and availability of public services due to the lack of financial and material provision. Aim and tasks. To investigate the economic aspects of administrative-territorial reform in Ukraine, to identify the main problems of financial provision of territorial communities of the baseline level. Research results. The model of budget relations implemented is aligned not by expenditures, but by income. Such a mechanism has a motivational component regarding the interest in increasing the revenue base of local budgets. At that time, the transition to equalization of local budgets by income led to an increase in the differentiation of communities. Most benefit was given to cities of regional significance whose incomes have increased significantly. Local government revenues consist of own revenues and transfers from the central level. Over the past 20 years, the tendency towards a decrease in the share of local budget revenues and the increase in the share of state budget revenues in the consolidated budget of Ukraine (without intergovernmental transfers) has been observed. The share of local budget revenues without transfers (own revenues) decreased by 1,5 times from 31,4 % in 2002 to 20,9 % in 2018. In the financing system of local self-government, during the study period, the share of transfers increased. The share of own revenues decreased almost 2 times, from 78,4 % in 2002 to 42,1 % in 2018, and the share of transfers increased from 21,6 % to 57,9 %, respectively. This dependence on transfers is of a serious scale: in 45 % of the united territorial communities (UTC) transfers in 2016 amounted to 75 % of revenues. The increase in the share of transfers in the budgets of local self-government, the dependence of the amount of transfers from central authorities and the inability to plan them, as well as the transfer of powers without adequate financial support, pose significant risks to the economic self-sufficiency of local communities. In 2016, 76 % of expenditures of local self-government bodies were performed on behalf of central authorities as financing of "delegated powers" (health care, education, social protection). At the same time, transfers from the central level accounted for only 57,9 % of local budget revenues. That is, a considerable part of delegated powers of local self-government bodies are forced to finance at the expense of their own income. As a result, they have little resources to fulfill their "own authority", namely the construction and repair of local roads and housing, the provision of utilities (water supply and sewerage, waste collection, heating, etc.), as well as local transport and development of " objects of culture and rest. Under the burden of current expenditures, the investment capacity of local self-government bodies is small. The authorities at the oblast and rayon level are not entirely self-governing, as regional and district levels act as local self-government bodies (regional and district councils), as well as executive bodies (oblast and rayon state administrations). The first few have very few powers, and their executive bodies are not created, although this is provided by the Concept. The latter are subordinate to the central authorities and they have a dominant role. All this complicates the assessment of changes at the regional and district levels in the context of financial decentralization. A prerequisite for the normal functioning and development of UTC is their economic self-sufficiency. This implies that the UTC revenues correspond to the expenditures necessary for the exercise of their own and delegated powers. An appropriate methodology is needed to carry out an assessment of the economic self-sufficiency of the communities. More than 4 years of decentralization reform have taken place, but there is no corresponding methodology. The lack of a methodology for assessing the economic self-sufficiency of the combined territorial is due to objective reasons. First, this is the lack of a clear and legally-established division of powers between the executive and local self-government bodies, as well as between the levels of the latter. Secondly, the lack of standards and norms of financial and infrastructural provision of public services (schools, kindergartens, paramedical outpatient departments, out-patient departments, engineering networks, etc.). Conclusions. The conducted study shows that Ukraine has a centralized system of incomes and expenditures, and the reform of financial decentralization has led to the opposite result, namely, to increase the dependence of local self-government on central authorities. The reform of financial decentralization in Ukraine tends to support a model that is more based on transfers than on its own revenue.

DELEGATION OF POWERS BETWEEN PUBLIC AUTHORITIES: MODERN INSTRUMENTS

2018 ◽  
Author(s):  
Anna Munko ◽  
Keyword(s):  
Local Governments ◽  
Government Officials ◽  
State Budget ◽  
Public Authorities ◽  
Foreign Experience ◽  
Self Sufficiency ◽  
Management Processes ◽  
Local Budget ◽  
Delegation Of Powers

The article is devoted to substantiation of existing shortcomings in the mechanisms of delegation of powers between public authorities and local governments in Ukraine and the development of proposals for tools to improve them based on the analysis of foreign experience. Delegation mechanisms in Ukraine are imperfect, which is accompanied by problems such as legal conflicts, duplication of functions of local governments and local executive authorities at various levels, reduced financial self- sufficiency of local governments, imbalance of powers, which ultimately leads to increased corruption risks and reduced quality of provision. public services to the population. To confirm the imbalance of delegated powers of local governments, the calculation of the "vertical imbalance" of local budgets is used as a share of transfers from the state budget in the total local budget revenues. The article suggests ways to solve the problems of delegation of powers between public authorities and local governments in Ukraine is possible, in particular through the introduction of tools tested by positive foreign experience. Among such tools is the development of a single law on delegated powers, which will regulate the procedure and conditions for delegating powers to public authorities, local governments and their officials, in particular, the proposed structure of such a law by sections. It is also proposed to apply the practice of municipal contracts and outsourcing to increase the efficiency of management processes during the delegation of powers, and to follow the Carlton principle when delegating powers between government officials. The basic principles of delegation of powers, and also elements of the municipal contract are defined. Peculiarities of indirect delegation of powers (subdelegation) as one of the complex but successful trends in foreign practice of public administration are given.

Provision of public services by Slovak local governments - Case study social protection – old age: A supply demand mismatch?

2021 ◽  
Author(s):  
Tomáš Černěnko ◽  
Klaudia Glittová
Keyword(s):  
Regression Analysis ◽  
Old Age ◽  
Local Governments ◽  
Public Services ◽  
Social Protection ◽  
Supply And Demand ◽  
Descriptive Analysis ◽  
The Elderly ◽  
Provision Of Services

The aim of the paper is to describe the supply of public services in the field of social protection - old age (represented by expenditures in group 10, class 2 of COFOG classification) in relation to the demand for these services represented by the population in the age group 62+ related to the size and region of the local government unit. The analysis of supply and demand takes place at the level of individual local governments and the results are then presented in relation to the size of the municipality and the region. Two approaches were used for the analysis. The first focuses on the description of the current situation through the categorization of local governments according to the approach to the provision of services, and the second consists in regression analysis. The results of the regression analysis suggest that the size of the municipality and the region do not play as important a role in terms of access to the provision of the examined services as indicated by the first, descriptive analysis. To find a "pattern" for local authorities to decide on access to services for the elderly, further research will be needed that takes into account several socio-economic indicators.

scholarly journals Financial and Analytical Aspects of Making Decisions on Determining the Roles of Participants in Partnership Projects

2021 ◽  
Vol 3 (49) ◽  
pp. 42-47
Author(s):  
O. A. Kanova ◽  
Keyword(s):  
Financial Support ◽  
Successful Implementation ◽  
State Budget ◽  
Funding Sources ◽  
Support Mechanisms ◽  
Low Efficiency ◽  
Local Budget ◽  
The Impact ◽  
Individual Funding ◽  
Financial Participation

The article is aimed at forming an analytical basis for making decisions on determining the optimal role played by participants in financing partnership projects for the economic development of a state. The paper outlines the importance of distributing financial support efficiently in order to address problems related to the lack of funding and low efficiency of socially important projects implemented on a partnership basis. Statistical data testifying to the development of projects implemented in Ukraine on a partnership basis are considered. The most common forms of partnership agreements and financial support mechanisms used in partnership projects in Ukraine are also identified. The regions of Ukraine that are leaders and outsiders as for the number of partnership agreements concluded and / or implemented on their territory are identified. The effectiveness of various financial participation forms used by various parties to partnership projects is analyzed. To fulfill the task, the participation of potential investors is generalized by three sources of funding: state budget funds, local budget funds and other sources that include all extrabudgetary financial resources (own resources of program participants, businesses and individuals related to project implementation results, international organizations, as well as sponsorship and charitable funds, borrowed funds, etc.). Regression models have been constructed to determine the impact of the funding sources involved on the successful implementation of partnership projects in different areas (programs in economic, social and environmental areas are considered separately). Based on the modelling results, the elasticity coefficient has been calculated, which shows the extent to which the attraction of an individual funding source influences the success of the program. Conclusions are made on the extent to which the increase (or decrease) of the share of funding from a single source affects the success of the program in a certain area

scholarly journals Formation of Financial Self-Sufficiency for Local Budgets in Ukraine: Problems and Prospects of Increasing the Revenue Base

2020 ◽  
pp. 6-17
Author(s):  
ANZHELA YA. KUZNYETSOVA ◽  
LIUDMYLA S. ZAKHARKINA ◽  
VOLODYMYR M. NOVIKOV ◽  
RUSLANA YU. CHUKHNO
Keyword(s):  
Dynamic Analysis ◽  
Well Being ◽  
Structural Dynamic ◽  
Local Taxation ◽  
Self Sufficiency ◽  
Study Results ◽  
Local Budget ◽  
Community Budget ◽  
Taxation System ◽  
Budget Revenue

The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpose of this research is to investigate the level of financial self-sufficiency for local budgets in Ukraine in 1998−2019 by analyzing the revenue side of these budgets. The research used methods of economic, systemic, and structural dynamic analysis. The paper compares different approaches to defining the concept of “financial self-sufficiency for local budgets”. It is determined that the community's success depends on the level of its financial self-sufficiency, which is possible only when the community has financial resources fully to implement local budgets in terms of expenditures. Structural and dynamic analysis of the local budget revenue in Ukraine for 1998-2019 is carried out to assess the level of financial self-sufficiency for local budgets in Ukraine as a whole. The study results indicate the state measures correctness in the reforming of the local taxation system in 2010 and budget decentralization in 2015. However, these measures must be fully implemented and systemic. Conclusions: the composition and structure of the revenues of the local budgets are continually changing, due to the constant changes in the tax system of Ukraine and the state’s efforts to solve the problem of generating local budget revenues, not due to the development of local taxation, but via official transfers. In such conditions, the self-sufficiency of local budgets does not receive the appropriate level. Local budgets are formed on the principle of minimum execution. However, the local taxation system development and the significant increase in tax revenues from local taxes since 2015 allow us to make optimistic forecasts for the growth of the financial self-sufficiency level for local budgets in the future. Keywords: self-sufficiency, community, budget, taxes.

scholarly journals ASSESSMENT OF THE INFLUENCE OF LOCAL BUDGETS ON THE ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES (ON THE EXAMPLE OF THE BUDGET OF THE CITY OF IRPIN)

2020 ◽  
Author(s):  
Oksana Lisnichuk ◽  
◽  
Vita Shvorak ◽  
Viktoriia Mazur ◽  
◽  
...  
Keyword(s):  
Local Governments ◽  
Specific Weight ◽  
Financial Economic ◽  
Economic Regulation ◽  
Economic Policies ◽  
Intergovernmental Transfers ◽  
Financial Independence ◽  
Economic Relationships ◽  
Local Budget ◽  
The City

The local budgets are an instrument of financial-economic regulation of the development of regions and the State as a whole. Both the efficient formation and administration of local budgets should be based on a combination of financial-economic relationships in the area of revenue generation, implementation of budget expenditures, the inter-budgetary relations and the development together with implementation of the balanced socio-economic policies directed towards ensuring the socio-economic growth of regions. The reform of budget decentralization has provided local governments with broader rights and new sources of financial resources, which has collectively increased the financial viability and autonomy of the regions. In this article article considers the peculiarities of the formation and implementation of local budgets (on the example of the budget of the city of Irpin). The sources of formation are described city budget revenues and directions of their use. In a section of revenue breakdown components of tax revenues on the main taxes and non-tax receipts of the local budget are analyzed. Specific weight of the intergovernmental transfers in the course of formation of income of local budgets is investigated. Analyses directions of use of budgetary resources by local governments. The main problems existing when forming revenues of local budgets are defined. Having analyzed the structure and dynamics of revenues and expenditures of the local budget. The revenues of the local budget of the city of Irpin have shown a growing dynamics, and expenditures tend to increase. The analysis shows that there are tendencies to increase their volume, which is certainly a positive aspect of the activities of local governments and decentralization reform. However, transfers make up an important part of the budget, which is negative, as the city budget is not fully independent. Of course, it is impossible to achieve full financial independence of the region in modern conditions, but it would be expedient to direct the vector of development to achieve financial independence. Analysis of the structure of expenditures by functional classification shows that during 2016-2019 most of the expenditures of local budgets were directed to the socio-cultural sphere. According to the analysis, the city of Irpin has a strong enough financial base to meet the needs of its residents. In addition, the analysis of the use of the city budget shows the diversity of expenditures and the presence of positive experience of community development.

Managing Stakeholder Interests in E-Government Implementation

2011 ◽  
pp. 3262-3282
Author(s):  
Chee-Wee Tan ◽  
Shan L. Pan ◽  
Eric T.K. Lim
Keyword(s):  
Public Services ◽  
Stakeholder Management ◽  
Dominant Role ◽  
Administrative Management ◽  
Stakeholder Interests ◽  
Stakeholder Perspective ◽  
Critical Aspects ◽  
Developing Strategies

As e-government plays an increasingly dominant role in modern public administrative management, its pervasive influence on organizations and individuals is apparent. It is, therefore, timely and relevant to examine e-governance—the fundamental mission of e-government. By adopting a stakeholder perspective, this study approaches the topic of e-governance in e-government from the three critical aspects of stakeholder management: (1) identification of stakeholders; (2) recognition of differing interests among stakeholders; and (3) how an organization caters to and furthers these interests. Findings from the case study point to the importance of (1) discarding the traditional preference for controls to develop instead a proactive attitude towards the identification of all relevant collaborators; (2) conducting cautious assessments of the technological restrictions underlying IT-transformed public services to map out the boundary for devising and implementing control and collaboration mechanisms in the system; and (3) developing strategies to align stakeholder interests so that participation in e-government can be self-governing.

scholarly journals Asymmetry in Priority Perception Form Local Community to PA – Budgeting through Citizen Participation (Municipality of Elbasan)

2018 ◽  
Vol 8 (3) ◽  
pp. 119-131
Author(s):  
Merita Bejtja
Keyword(s):  
Decision Making ◽  
Citizen Participation ◽  
Public Services ◽  
Local Community ◽  
City Council ◽  
Project Proposal ◽  
Perceived Performance ◽  
Local Budget ◽  
Selection Stage

Abstract Considering several developments recently, especially at local self-government level, on budget design and application, we can notice that citizens have a deeply different perception on local PA performance than this last itself. Local government continuously claims their increasing performance, especially on accountability processes, even measuring it through effectiveness and efficiency of their investments as well as number and size of public services offered to the local community. Their pay-offs are not far of being glorious and making happy everybody taking notice on the presentation. While, on the other side, citizens of the same community have a far different view and estimation on this regard. They complain on communication, quality of public services, distribution quality of investments, division of local budget through sectors, till that point to refuse paying local taxes and tariffs, as well as burning career of “highly performance” local leaders (mayors) voting ‘no’ on elections not considering their ‘glorious increasing performance’ during the governmental mandate. Introducing citizen participation in a process of budget decision making in local self-government, especially during priority selection stage, as well as budgeting an important part of the local budget through common decision making – PA and community representativeness, analysing, first, the state of nature through adverse pricing or asymmetry reduction, both in their perception on prioritization, as well as estimating investments to each priority through independent estimation by each participator in a common Committee PA&citizens, Participatory Budgeting Committee, and second, presenting their project proposal, as well as defending it in front of the City Council, could produce a far better perceived performance by both sides.

scholarly journals Maternity (Family) Capital as a Support Program for Families with Children: Implementation Results and Development Prospects (Part Two)

2020 ◽  
Vol 16 (4) ◽  
pp. 21-35
Author(s):  
Valeriy Elizarov ◽  
Natal’ya Dzhanayeva
Keyword(s):  
Pension Fund ◽  
Social Protection ◽  
State Budget ◽  
Family Capital ◽  
New Directions ◽  
The Russian Federation ◽  
C Program ◽  
The Right ◽  
Families With Children ◽  
Development Prospects

Maternity (family) capital (hereinafter referred to as M(F)C) is a certain amount of funds allocated to families with children from the state budget with the goal of creating conditions providing families with children with The article analyzes the theoretical and practical issues of the development of the M(F)C program, the statistics of Rosstat, the Ministry of Labour and Social Protection and the Pension Fund of the Russian Federation, characterizing M(F)C. The article is divided into two parts due to its large volume. The first part of the article explores the conceptual and applied aspects of the origin and development of the M(F)C program. The genesis of the idea of maternal capital and the path from idea to bill is considered. The baseline parameters, such as the size of the capital, the period of action, the directions of use and the conditions governing access to funds M(F)C are analyzed. The second part shows how the initial parameters were adjusted: the extension of the period of action, the reduction of the period preceding the possibility of use, the clarification of the rules of documentation of the right to M(F)C, the removal of unnecessary administrative barriers for filing and consideration of applications, improving the conditions of use by adding new directions. The statistics of M(F)C, changes in the direction of its use and expenditures on these areas are analyzed. Proposals are presented to develop the M(F)C program, to expand its use to better support families with children

scholarly journals FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS

2017 ◽  
pp. 132-144
Author(s):  
Yuliia OSTRISHCHENKO
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Poor Quality ◽  
Intergovernmental Transfers ◽  
Reform Implementation ◽  
Budget Reform ◽  
Subsidiarity Principle ◽  
Planning Methods ◽  
Local Budget ◽  
Budget Revenue

Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implementation in Ukraine. Results. The article summarizes the tasks, measures and achievements of the local budgets reform and intergovernmental relation reform. The changes in the local budget revenue and expenditure structure were analyzed taking into account recent amendments to Budget and Tax Codes of Ukraine. The local budgets planning methods and approaches as well as procedures for fiscal equalization ofthe local government’s financial capacity were investigated; 2010-2017 reporting data on budget revenue and expenditures performance were analyzed. At the same time the article determines key budget parameters preliminarily included in draft 2018 Budget Law and medium-term Budget Declaration, in particular regarding local budgets and intergovernmental transfers and also represents review of progress achieved under the territorial communities’ amalgamation and establishment of direct interrelation between central government and newly formed amalgamated communities. Conclusion. According to the results ofthe research and analysis, the article substantiates the necessity of further local budget revenue amplification, the expediency of the budget decentralization considering budget subsidiarity principle, as well as the effectiveness of the new interbudgetary relation model.

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