scholarly journals ORGANIZATIONAL AND LEGAL DETERMINANTS OF FISCAL POLICY AT THE STATE AND LOCAL LEVELS

2021 ◽  
Author(s):  
Fedir Tkachyk
Keyword(s):  
Fiscal Policy ◽  
Organizational Support ◽  
Fiscal Federalism ◽  
Good Governance ◽  
Legal Aspects ◽  
The State ◽  
The European Union ◽  
Tax Autonomy ◽  
State And Local ◽  
Local Levels

The article focuses on the need to study the current state of theoretical and organizational support of fiscal policy. Factors influencing the effectiveness of fiscal policy at the state and local levels are outlined. It is established that the imperfection of fiscal policy creates barriers to the activation of investment and innovation activities in local communities and the state. The normative and legal aspects of harmonization of fiscal policy in the European Union are considered. There are two areas of unification of local taxes and fees in Ukraine: the implementation of the principles of good governance in the field of taxation, the harmonization of the structure of the tax system based on the concepts of direct and indirect taxation. In the article emphasis is placed on the priority of fiscal federalism or decentralization in Ukrainian realities. The essential determinants of the fiscal policy of the state and the region have been identified. The key objectives of regional fiscal policy should be to guarantee financial independence and ensure the ability of the administrative unit's economy to develop itself. The tax potential of local budgets in Ukraine is analyzed. As a result, a low level of budgetary and tax autonomy of territorial communities has been established. In this regard, it is important to focus efforts on combating the spread and minimizing the effects of coronavirus disease (COVID-19) for individuals of fiscal policy. The need to increase the financial capacity of the amalgamated territorial communities has been identified. Guidelines for improving the organizational and legal support of fiscal policy in terms of intensification of Ukraine's European integration aspirations are proposed. It is argued that fiscal policy in Ukraine should be a catalyst for the development of priority sectors of the economy, innovation processes, investment activities in the regions, energy saving and environmentally friendly technologies, educational and scientific processes, digitalization of management at the state and local levels in the administration of taxes, fees, payments.

Fiscal Policy at the State and Local Levels

1985 ◽  
pp. 241-255
Author(s):  
Leland S. Burns ◽  
John Friedmann
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
State And Local ◽  
Local Levels

scholarly journals Transparency of Public and Local Finances: Foreign Experience

2020 ◽  
pp. 18-30
Author(s):  
INNA O. SHKOLNYK ◽  
NATALIIA G. VYHOVSKA ◽  
YULIIA S. HAVRYSH ◽  
ANDRII O. IVANCHENKO
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Budget Process ◽  
State Budget ◽  
Public Authorities ◽  
Public Finances ◽  
Information Portal ◽  
Foreign Experience ◽  
The Republic ◽  
State And Local

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.

Workshop 1: Access programs—mobilizing the profession and advocacy organizations at the state and local levels

1989 ◽  
Vol 9 (5) ◽  
pp. 165-165
Author(s):  
William E. Milner ◽  
Larry Coffee ◽  
Bobbie Uran ◽  
Harry J. Melnick ◽  
James Y. Marshall
Keyword(s):  
The State ◽  
Advocacy Organizations ◽  
State And Local ◽  
Local Levels ◽  
Access Programs

Právně ekonomické aspekty kritéria právního státu jako podmínky pro přidělení prostředků z rozpočtu EU

2021 ◽  
pp. 126-143
Author(s):  
Tereza Čejková
Keyword(s):  
European Union ◽  
Civil Rights ◽  
European Commission ◽  
Rule Of Law ◽  
Legal Aspects ◽  
The State ◽  
The European Union ◽  
Member States ◽  
Financial Framework ◽  
The Impact

After expressing concerns about the state of democracy and civil rights in Poland and Germany in recent years, the European Commission proposed to implement the so-called rule of law condition in the 2021–2027 multiannual financial framework scheme, under which EU budget funding would not be allocated to those Member States which do not comply with the condition. This work will examine the financial and legal aspects of this condition and assess the impact of its application on the economy of the European Union.

scholarly journals Interrogating the Revenue Allocation in Intergovernmental Relations, Fiscal Federalism and Local Government Finance in Nigeria

2017 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Bolanle W. Shiyanbade
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Intergovernmental Relations ◽  
Good Governance ◽  
National Income ◽  
Revenue Generation ◽  
Local Council ◽  
Revenue Allocation ◽  
State And Local

This study examined the relationship between fiscal federalism, governance and local government finances in Nigeria, focusing on the administration of local governments and other subsidiary issues on revenue generation in the country. It analysed the legal, institutional and procedural mechanisms for administration, as well as assessed the effect of intergovernmental relations on local government under federal system of governance in the country. This is with a view to providing information on revenue allocation and intergovernmental relations as important elements in understanding and addressing the fiscal federalism on local council finance in Nigeria in the context of their divergent governance experiences since the fourth republic.The paper discovered that beyond the function of revenue generation or allocation, fiscal relations influenced governance positively by creating the expediency of transparency and responsiveness in government as well as a corresponding three levels of government has responsibilities and roles to play in the lives of citizenry in order to bring governance to the grassroots. However, the work found evidences of lack of fiscal autonomy and independent of local government as well as delay in local government election has resulted to poor performance of local administration in Nigeria at large. The results also revealed that a very important factor affecting the local government administration in Nigeria still remains the overbearing contribution of about 93% oil revenue to the national income; a situation that, both state and local governments in Nigeria cannot generate up to twenty five percent (25%) of their expenditure and poor tax culture amongst the citizenry. The study concluded among others that effective human resources, improved strategy, and enhanced capacity building, are critical to improved revenue generation and allocation, which in turn could go a long way to alleviating good governance in Nigeria.

Legal Aspects of Protecting the State Border of the Republic of Poland during Pandemics

2020 ◽  
Vol 75 ◽  
pp. 189-204
Author(s):  
Robert Socha
Keyword(s):  
Public Health ◽  
Legal Aspects ◽  
The State ◽  
World Health ◽  
Border Control ◽  
Legal Regulations ◽  
The European Union ◽  
The World ◽  
The Republic ◽  
International Threat

The problems raised in this article focus on the issues related to the solutions adopted by the Polish legislator as to the protection of the state border in the context of an international threat. The author presents the legal conditions related to the probability of temporary reintroduction of border control for persons crossing the state border regarded as an internal border of the European Union in the event of a threat to public health. The background for these considerations are legal regulations concerning the change in the organization of the protection of the state border of the Republic of Poland, as introduced due to the World Health Organization’s announcement of the pandemic caused by the SARS-CoV-2 coronavirus leading to the COVID-19 disease.

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