scholarly journals Budget Mechanism: Methodological Approaches to and the Practice of Budget Decentralization

2021 ◽  
Vol 1 (47) ◽  
pp. 107-122
Author(s):  
S. V. Onyshchenko ◽  
◽  
A. Y. Berezhna ◽  
О. М. Filonych ◽  
◽  
...  
Keyword(s):  
National Level ◽  
Practical Implementation ◽  
Theoretical Approaches ◽  
Subsidiarity Principle ◽  
Budget Policy ◽  
Tax Benefits ◽  
Systemic Problems ◽  
Local Budget ◽  
Budget Strategy ◽  
Budget Decentralization

Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship between budget policy, which is manifested through the dialectical unity of budget strategy and tactics, and the budget mechanism. The budgetary mechanism is defined as a system of measures aimed at influencing the mobilization of optimal funds, their efficient distribution and rational use in order to ensure macroeconomic balance, sustainable development and preservation of state sovereignty, as defined by state policy. It is suggested to integrate the constituent elements of the budgetary mechanism into the appropriate subsystems within its framework, through which the main functions of the budgetary mechanism aimed at achieving the goal are manifested. In order to study a subsystem of the budgetary mechanism, namely the regulatory mechanism, the peculiarities of the manifestation of budgetary decentralization in Ukraine are analyzed. It is proved that the introduction of the subsidiarity principle while constructing the decentralized model of inter-budgetary relations in the unitary Ukraine is currently the best option for it to find a balance between the advantages of budgetary federalism and the unitary form of budgetary relations. Systemic problems of budget decentralization have been identified, namely: decentralization occurs by bringing in new persons to act on the national level; it does not affect the mechanisms of autonomy in decision-making on taxation and the formation of additional sources of local budget revenues; statutory tax benefits for the local tax mobilization significantly reduce the financial resources of local budgets; local budgets remain significantly dependant from the state; in the regulation of local budget revenues, preference is given to transfer instruments, and the share of budget-generating taxes is reduced. Given the theoretical construct of the public sector theory, which gives grounds to the formation of local budget revenues, and the results of the research on budget regulation in Ukraine, budget decentralization processes are only proven to be pretentious, and the need to improve the division of budget authority is identified, while emphasis is made on financial self-sufficiency.

scholarly journals Legal regulation and trends of audit services: what are the differences (evidence of Ukraine)

2019 ◽  
Vol 10 (7) ◽  
pp. 673
Author(s):  
Olena Antoniuk ◽  
Lyudmila Chyzhevska ◽  
Nataliia Semenyshena
Keyword(s):  
National Level ◽  
Legal Regulation ◽  
Regulatory Framework ◽  
Professional Organization ◽  
Practical Implementation ◽  
Normative Documents ◽  
Theoretical Approaches ◽  
Theoretical Support ◽  
Audit Firms

The authors conducted a study aimed to identify discrepancies between the practice in providing audit services and the regulatory framework for their implementation in Ukraine. The purpose of article is to answer questions: are there any differences between the practice of development of types of audit services and regulatory documents for their implementation based on the experience of Ukrainian auditors; what are the differences in the practice of auditing firms in classifying and using the auditors terminology in contrast to the standards and requirements of the legal documents.  A hypothesis was formulated, which later on received a confirmation. By carrying out analytical procedures, the theoretical approaches to the classification of audit services were considered. The authors correlate different classification of audit services in normative documents, including documents of the professional organization of auditors. The results of the study of the terminology content, which is used to identify different types of audit services, have shown the differences between scientists' opinions and different interpretations in auditors practice. Current research is aimed at improving the theoretical and practical provisions for the implementation of related and other services of professional audit services, development of concepts for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level.

Integrating Slum Upgrading and Vulnerability Reduction in Mozambique

2006 ◽  
Vol 31 (1) ◽  
pp. 106-115
Author(s):  
Mathias Spaliviero
Keyword(s):  
Local Level ◽  
National Level ◽  
Intervention Strategy ◽  
Sustainable Urban Development ◽  
Practical Implementation ◽  
Peace Agreement ◽  
Local Authorities ◽  
Vulnerability Reduction ◽  
Extreme Flood ◽  
Slum Upgrading

Due to its location, Mozambique suffers from cyclical flooding associated with heavy rains and cyclones. In recent years, extreme flood events affected millions of people, disrupting the economic recovery process that followed the peace agreement in 1992. Despite this natural threat, most of the population continues to live in flood prone areas both in rural environment, due to the dependency on agricultural activities, and in urban environment, since unsafe zones are often the only affordable option for new settlers. This paper presents a brief analytical review on different issues related with urban informal settlements, or slums, based on different project activities developed by the United Nations Human Settlements Programme (UN-HABITAT) in Mozambique. The aim is to identify applicable strategies to reduce vulnerability in urban slums, where approximately 70 percent of the urban population live. The implemented project activities target different organisational levels in an integrated manner, seeking for active involvement of the Government, local authorities and communities at each implementation stage, from decision-making to practical implementation. They consist of three main components: 1) supporting policy-making in order to ensure sustainable urban development, 2) delivering a comprehensive training and capacity building based on the mainstreaming concept of “Learning How to Live with Floods” as valid alternative to resettlement, and 3) facilitating participatory land use planning coupled with physical upgrading interventions at the local level. In the long-term, the intention of UN-HABITAT is to progressively focus on community-based slum upgrading and vulnerability reduction activities, coordinated by local authorities and actively monitored by central institutions, in improving and managing basic services and infrastructures (i.e. water supply, drainage, sanitation, waste management, road network, etc). This type of bottom-up experiences should then represent a basis for setting up a slum upgrading intervention strategy to be applied at the national level.

scholarly journals APPLICATION OF THE PRINCIPLES OF GENDER EQUALITY IN THE PLANNING OF BUDGET EXPENDITURE AND INCOME IN UKRAINE

2021 ◽  
Author(s):  
Iryna Pryimak ◽  
Iryna Muntian
Keyword(s):  
Financial Management ◽  
Budget Process ◽  
Internally Displaced ◽  
Tax Revenues ◽  
Budget Analysis ◽  
Budget Policy ◽  
Financial Management System ◽  
Local Budget ◽  
And Gender ◽  
The Impact

The article clarifies the essence and benefits of gender-oriented budgeting. The problem of lack of legislative consolidation of the use of GOB in the budget process is considered, which is one of the main reasons for slowing down the process of implementation of this method and approval of methods for its implementation. Indicators of gender statistics, in particular the city of Lviv, such as the structure of the permanent population by gender, unemployment rate by age and gender, mortality rates by cause and gender, social groups of internally displaced persons (IDPs) and the problems they most often face depending on gender are analyzed. It was found that the situation of women in most areas is worse than men, and in modern conditions during the pandemic situation only gets worse. Given recent world events, the need for a public financial management system that takes into account the impact of gender measures to overcome the coronavirus pandemic is justified. A correlation analysis of gender impact on tax revenues of budgets on the basis of indicators that directly affect tax revenues to budgets by gender such as the average monthly wages of women and men in Ukraine for the period 2012-2019, as well as the number of women and men PE and their income for the period 2016 - 2020 has been conducted. The reasons for the reported results of the analysis are substantiated and explained, taking into account all possible factors. It is clear how the closure of “sleeping” private enterpreneurs, which has been observed since 2016, has affected the indicator of the total number of private enterpreneurs and their income indicators, which directly affect tax revenues to local budgets. The influence of these indicators on the formation of revenue and expenditure components of the budget based on the results of their statistical and correlation analyzes is estimated. The article confirms the opinion that the results of gender budget analysis help to make decisions on the directions of budget policy and development of industries in the future, taking into account the needs of men and women from different groups. As a result, it makes it possible to eliminate inequality in access to services financed from the local budget in the indicated areas.

scholarly journals COMPARATIVE ANALYSIS OF CLUSTER INSTRUMENTS OF ECONOMIC DEVELOPMENT IN UKRAINE AND VIETNAM

2021 ◽  
Author(s):  
Le Tkhi Myn Khuiien ◽  
Yuriy Nikolayev
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Industrial Clusters ◽  
Practical Implementation ◽  
Efficient Operation ◽  
Industrial Parks ◽  
Legislative Framework ◽  
Strategic Goals ◽  
Tax Benefits ◽  
The City

Comparative analysis of cluster instruments for economic development of Ukraine and Vietnam is carried out. The study showed that the absolute majority of the clusters operating in Ukraine have significant strategic gaps between strategic goals and resources for their implementation. In order to eliminate strategic gaps, a set of practical recommendations has been substantiated, which generally consists of the following main elements: inclusion in the current legislation of the concept of "innovative industrial cluster of the sixth technological order"; providing the subjects of such clusters with innovative tax benefits; provision of concessional lending for intra-cluster innovation projects. In terms of the effectiveness of the use of cluster instruments for economic development, Vietnam is significantly ahead of Ukraine. The highest efficiency of cluster development was achieved in Vietnam for fourteen of the sixteen positions we analyzed, and in Ukraine, the highest efficiency was not achieved for any position. For each of the ten cluster instruments of economic development that are not used in Ukraine, we substantiated the feasibility and effectiveness of their implementation in our state. In order to introduce each of the most important cluster instruments of economic development, an appropriate legislative framework should be created in Ukraine, as well as a system of by-laws for its practical implementation. Vietnam has been well done in the cluster industrial policy. To the end of 2020, there are 260 industrial parks in the whole country (besides, there are some industrial parks acquired licensing but not yet constructed or having planned but not yet approved). Hanoi plans to build 43 industrial clusters in 2021. To ensure efficient operation of industrial clusters, Hanoi would provide supporting policies for enterprises and business households relocating their operation into industrial clusters, while setting up a list of service fees for all industrial clusters in the city. Hanoi plans to further promote investment and higher occupancy rate in industrial clusters, gradually transforming the current management model towards greater efficiency in operation of industrial clusters.

scholarly journals FORMATION AND USE OF THE CITY DEVELOPMENT BUDGET: AN ANALYTICAL STUDY

2021 ◽  
Author(s):  
Uliana Vatamanyuk-Zelinska ◽  
Veronika Ishchenko
Keyword(s):  
Scientific Work ◽  
Local Economy ◽  
City Development ◽  
Leading Role ◽  
Theoretical Approaches ◽  
Expenditure System ◽  
Local Budget ◽  
Decentralization Reform ◽  
High Level

One of the priority tasks of the Decentralization Reform is to create conditions for the mobilization of sufficient financial resources in order to ensure the functioning and development of the relevant territorial community and its local budget. The ultimate goal of the reform is to form self – sufficient territorial communities with financially sound budgets and a high level of financial independence. In such conditions, when local budgets ' own revenues are limited, the development budget plays a leading role in financing the community. The development budget is one of the indicators for assessing the quality of life in territorial communities because it provides financing for infrastructure and the quality of local services, which ultimately determine the growth of the local economy as a whole. However, the revenue side of the development budgets of local budgets in Ukraine, even taking into account certain positive changes enshrined in the new version of the Budget code, is not able to meet the financial needs of territories in budget investments in the current conditions. Given this, the problems of using development budget funds as part of the special fund of local budgets do not lose their relevance today. Therefore, the article is devoted to substantiating the importance of the development budget and assessing potential directions for its use. The scientific work reveals theoretical approaches to defining the essence of the concept of "development budget", its role and purpose. The key role of the development budget in financing the city's infrastructure is outlined. Directions and areas of allocation of development budget funds in accordance with the current legislation are considered. The total amount of expenditures of the Lviv development budget is determined. The analysis and evaluation of the directions of using funds from the Lviv development budget was carried out. Expenditures of the Lviv development budget at the expense of subventions from the state and regional budgets are considered. Based on the analysis, the priority tasks necessary for further improvement of the expenditure system of the development budget are indicated.

scholarly journals Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform

2020 ◽  
Vol 11 (514) ◽  
pp. 331-337
Author(s):  
V. A. Yankovskyi ◽  
◽  
M. T. Shendryhorenko ◽  
Keyword(s):  
Research Process ◽  
Current Situation ◽  
The European Union ◽  
Essential Component ◽  
Theoretical Generalization ◽  
State And Local ◽  
Local Budget ◽  
Decentralization Reform ◽  
Main Components ◽  
Budget Decentralization

The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the structure of incomes in the revenues of local budgets for January – July 2020; system approach – in the formation and disclosure of the essences of the main stages of the reform of budget decentralization in Ukraine. The views of various scientists on the concepts of «budget revenues» and «decentralization» are examined. It is determined that budget revenues are an aggregate of financial relations that participate in the process of distribution of part of GDP in order to form targeted cash funds at the level of the State and local self-government bodies, designed to finance their own functions and obligations defined in accordance with the current legislation. The main components of budget revenues are determined and their classification is provided. The main stages of the budget decentralization reform in Ukraine are defined and systematized, their detailed characterizations are provided. The analysis of own revenues of local budgets for 2014–2020 and revenues in local budget revenues for January – July 2020 was carried out, during which it was determined that local taxes, despite the introduced budget decentralization, comprise only about 30% in the structure of incomes in the revenues of the general fund of local budgets, while in some countries of the European Union this figure reaches 50–60%. Practical steps towards further implementation of the budget decentralization reform for local self-government bodies are proposed.

Policy-Making in the European Union

2020 ◽  
Keyword(s):  
European Union ◽  
Policy Making ◽  
National Level ◽  
The European Union ◽  
Eu Policy ◽  
Theoretical Approaches ◽  
Wide Range ◽  
The Common ◽  
Key Events ◽  
The Eu

Policy-Making in the European Union explores the link between the modes and mechanisms of EU policy-making and its implementation at the national level. From defining the processes, institutions and modes through which policy-making operates, the text moves on to situate individual policies within these modes, detail their content, and analyse how they are implemented, navigating policy in all its complexities. The first part of the text examines processes, institutions, and the theoretical and analytical underpinnings of policy-making, while the second part considers a wide range of policy areas, from economics to the environment, and security to the single market. Throughout the text, theoretical approaches sit side by side with the reality of key events in the EU, including enlargement, the ratification of the Treaty of Lisbon, and the financial crisis and resulting Eurozone crisis, focusing on what determines how policies are made and implemented. This includes major developments such as the establishment of the European Stability Mechanism, the reform of the common agricultural policy, and new initiatives to promote EU energy security. In the final part, the chapters consider trends in EU policy-making and the challenges facing the EU.

scholarly journals Perspectives of Circular Economy in Romanian Space

2020 ◽  
Vol 12 (17) ◽  
pp. 6819
Author(s):  
Horațiu Vermeșan ◽  
Alexandrina Mangău ◽  
Ancuța-Elena Tiuc
Keyword(s):  
Circular Economy ◽  
Economic Model ◽  
Practical Implementation ◽  
Human Society ◽  
Real Economy ◽  
The European Union ◽  
Economic Concept ◽  
Theoretical Approaches ◽  
Circular Model ◽  
Selection Of

The circular economy (CE) is a popular concept in the European Union (EU) space, which has been the subject of numerous research and substantiation activities. In the last years, there has been a growing interest in Romania regarding the characteristics of this new economic model and the principles on which it works. Referring to Romanian specialized literature currently available regarding the submitted topic, we consider that the theoretical part is insufficiently structured. In addition, by pointing out the applicability of the circular economy in Romanian space, we consider this to be represented mainly by the fragility of its effective and practical implementation. The examples of Romanian successes in the field of circular economy are limited, a fact that can be explained—from our perspective—through the aspect that in other EU countries, the process of development of CE has some precedents, a stronger background and a ”self-constructed” history in the topic. There is undoubtedly a necessity for adopting this new economic model, considering that, for the most part, Romanian economy is still dependent on the linear economic system. Starting from these arguments, the proposed article uses a thematic debate of the notion of circular economy, presenting, at the beginning, an incursion into the predominantly European variety of theoretical approaches. The selection of definitions and conceptualization is continued with an analysis of the stage of implementation of CE in Romania. The purpose of this approach is to investigate a niche identified in the Romanian space, not covered in the specialized scientific research and to expose the specificity of the process of transition of Romania to a circular economy, of the barriers encountered—namely, the problem related to the attitude and mentality regarding this new concept. We also point out that the intention of the study is to integrate a ”different” contemporary and very current economic concept into a real economy, and at the same time, to increase the visibility of its application at the level of a member country of the EU. The challenges encountered in the context of the increasingly present tendency in Romania of assimilating and complying with the precepts of the circular economy are also detailed, proposing, at the end of the study suggestions for improving the gaps identified at this level. The most realistic implementation of the circular model in Romania represents a qualitative plus for the human-society factor, as well as for the environment. In conclusion, we note that, despite the evolution of the number of theoretical approaches and concerns, the field of circular economy and the perspectives it proposes, continues to offer a favorable ground for further research.

The Adaptation Fund of the Kyoto Protocol: A model for financing adaptation to climate change?

Climate Law ◽  
2011 ◽  
Vol 2 (3) ◽  
pp. 415-437 ◽  
Author(s):  
Britta Horstmann ◽  
Achala Chandani Abeysinghe
Keyword(s):  
Climate Change ◽  
Kyoto Protocol ◽  
Institutional Design ◽  
National Level ◽  
Aid Effectiveness ◽  
Direct Access ◽  
Practical Implementation ◽  
Adaptation To Climate Change ◽  
The Status ◽  
International Climate

The Adaptation Fund of the Kyoto Protocol is seen by many as a model for financing adaptation activities, which should also play a strong role in the institutional design of the Green Climate Fund under the UNFCCC. The article analyses whether the status of operationalization of the Adaptation Fund meets international institutional criteria and requirements for an effective and efficient fund arrangement. These are derived from the UNFCCC and the Paris Agenda on Aid Effectiveness. The analysis shows that the Adaptation Fund meets most of the funding requirements. Due to its institutional features, particularly the direct-access modality, the Adaptation Fund has the potential to practically link international climate change with development finance for adaptation to climate change. However, the analysis also shows that there are a number of challenges remaining, including criteria which the fund does not meet yet and the practical implementation of fund operations, particularly at the national level.

The Best Interests of the Child Principle: Literal Analysis and Function

2010 ◽  
Vol 18 (4) ◽  
pp. 483-499 ◽  
Author(s):  
Jean Zermatten
Keyword(s):  
National Level ◽  
Best Interests ◽  
Practical Implementation ◽  
Legal Concept ◽  
Rights Of The Child ◽  
The Subject ◽  
United Nations Convention ◽  
Political Dimensions ◽  
And Function ◽  
Historical References

AbstractThe Best Interests of the Child principle is an innovative concept introduced by the United Nations Convention on the Rights of the Child. It serves as a foundational element of the Convention and has been identified by the Committee on the Rights of the Child as one of the Convention's four general principles. Despite limited historical references to this idea in the late 19th and early 20th centuries, this is a distinctly contemporary legal concept. As a result, its content and functionality has been the subject of thorough academic study as well as systematic examination and elaboration in jurisprudential settings. The paper makes a significant contribution to this interpretive dialogue by providing a conceptual and literal analysis of the principle, including as it relates to other articles of the Convention. The political dimensions of the principle are also considered with a view to its practical implementation at the national level.

Sign in / Sign up

Export Citation Format

Share Document