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.

scholarly journals TRANSFORMATION OF THE LOCAL BUDGETS’ ROLE: THE EXPERIENCE OF UKRAINE IN THE CONTEXT OF GLOBALIZATION

2021 ◽  
Vol 7 (3) ◽  
pp. 127-133
Author(s):  
Olena Zelenko ◽  
Liudmyla Denyshchenko
Keyword(s):  
Local Governments ◽  
Positive Impact ◽  
Current Situation ◽  
Business Climate ◽  
Financial Capacity ◽  
State And Local ◽  
Decentralization Reform ◽  
Real Estate Register ◽  
The Right

The purpose of this study is to determine the peculiarities of the development of local budgets in Ukraine in the frame of decentralization reform in the context of established trends in local budgeting in other countries. The research methodology is based on the theory of financial globalization and involves methods of dialectics, methods and principles of scientific knowledge, tools of analysis and synthesis, expert evaluation, generalization and analogy. As a result of the research, the foreign experience of forming local budgets is highlighted and the peculiarities of this process in different countries of the world are determined; a review of existing publications and an analysis of the dynamics of the structure of local budgets and Ukraine are done; qualitative characteristic of the current situation and recommendations for further development of the local budgeting process in Ukraine in the current conditions of globalization are provided. Among the main recommendations for increasing the revenue part of local budgets there are the following: creation of additional conditions by the state and local governments to improve the business climate in communities; inventory and arrangement of community land funds; creation and arrangement of the real estate register; audit of the communal enterprises activities of the community in order to find additional opportunities to increase the efficiency of their activities; support and motivation of local business for further activity and development; intensification of the centers of administrative services and search for opportunities which will improve the provision of paid services of any complexity in the short term; promoting the development of domestic tourism. The practical value of the results of this research is that the proposed recommendations are general, relevant and can be used for all territorial communities of Ukraine with no exception. The analysis of trends in the context of local budgeting development processes in other countries and the current situation regarding decentralization reform allowed us to conclude that Ukraine has chosen the right direction, which has a positive impact on the financial capacity of local communities. Ukraine’s path towards transforming the role of local budgets, despite the similarity of the general features of local budget restructuring, should be unique. The implementation of the presented proposals will contribute to the successful completion of the decentralization reform and the full implementation of the role of local budgets – ensuring sustainable financial capacity and meeting all the needs of the inhabitants of a particular area.

Intrinsic feature of financial decentralization and its impact on the formation of local budget’s revenues

2019 ◽  
pp. 113-119
Author(s):  
Iryna Tsymbaliuk
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
Economic Science ◽  
Tax Legislation ◽  
Decentralization Policy ◽  
State And Local ◽  
Local Budget ◽  
Definition Of ◽  
Budget Decentralization

The article substantiates that the term financial decentralization remains insufficiently defined in the studies of Ukrainian scientists. In particular, the concepts of “financial decentralization”, “fiscal decentralization”, “budget decentralization” in domestic economic science are used in parallel. At the same time, it is argued that financial decentralization, compared to budget and fiscal ones, is a broader concept, encompassing the entire system of financial interaction between the state and local governments. The analysis of the financial decentralization process in Ukraine is presented. The stages of financial decentralization in Ukraine are distinguished; dynamics of local budget revenues and expenditures in the context of financial decentralization is outlined; efficiency of financial decentralization processes is determined. Characterization of key provisions of the adopted legislation, which became the basis for financial relations transformation in the country and its regions, allowed to identify the stages of financial decentralization process with the definition of time limits: the first stage – the formation of the financial decentralization policy (1991-2000); the second is the convergence of centrifugal processes (2001-2009); the third is the renovation of decentralization processes (2010-2014); the fourth is the financial decentralization activation (since 2015). The analysis of the dynamics indicators of local budgets` revenues showed that over the past five years, the financial decentralization level of local budgets has increased due to changes in the budget and tax legislation, which came into force in 2015 and stimulated local authorities to expand their own revenue bases. At the same time, the paper establishes that the processes of financial decentralization in Ukraine have become irreversible, although they lack the systematic nature.

scholarly journals ANALYSIS OF THE STATE AND PROSPECTS OF FINANCIAL DECENTRALIZATION IN THE TERNOPIL REGION

2017 ◽  
pp. 54-61
Author(s):  
Victoria OSTAPCHUK
Keyword(s):  
Present Stage ◽  
Effective Factor ◽  
Legal Obligations ◽  
Territorial Organization ◽  
Decentralization Policy ◽  
State And Local ◽  
Local Budget ◽  
Decentralization Reform ◽  
The City ◽  
Different Levels

Introduction. At the present stage, Ukraine is steadfastly concentrating its efforts on fulfilling its international legal obligations, including on issues of development of local and regional democracy. An important role in these processes is played by the reform of local self-government and territorial organization of power in accordance with the basic provisions of the European Charter of Local Self-Government, which has become an integral part of the national legislation in this area. Purpose. The purpose of the study is to analyze the actual revenues of local budget revenues of the Ternopil region as a whole and the combined territorial communities and the city of Ternopil in particular. In addition, the task of analyzing the dynamics of individual sources of local budget revenues and determining the possible problems of budget formation in 2017 is set. Results. Summarizing the study, it should be noted that as a result of the decentralization reform, the system of financing has been changed in the country, and tools have been created that allow local authorities to effectively address and prevent problems on the ground. Conclusion. The further introduction of a decentralization policy should become an effective factor in stabilizing the socio-economic situation, overcoming the financial crisis, overcoming the contradictions between different levels of government, organizing relations between the center, regions and territorial communities on the basis of the division of responsibilities and competences, as well as partnerships in the area of providing citizens Ukraine with state and local benefits, and to increase the efficiency of using budget funds at all levels of government.

scholarly journals CONCEPTUAL PRINCIPLES OF BUDGET DECENTRALIZATION STRATEGY DEVELOPMENT IN UKRAINE

2020 ◽  
Vol 19 (Vol 19, No 2 (2020)) ◽  
pp. 315-340
Author(s):  
Sergey CHIMSHIT ◽  
Liudmila GOLOVKOVA ◽  
Ihor GRABOVSKII ◽  
Alla YAKYMOVA
Keyword(s):  
Local Governments ◽  
Strategy Development ◽  
Social Infrastructure ◽  
Territorial Development ◽  
Skilled Workers ◽  
Territorial Structure ◽  
Local Budget ◽  
Decentralization Reform ◽  
The Impact ◽  
Budget Decentralization

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.

Conceptual approaches to rural development in conditions of decentralization

2019 ◽  
pp. 71-78
Author(s):  
Nataliia Khomiuk ◽  
Nataliya Pavlikha
Keyword(s):  
European Union ◽  
Rural Development ◽  
Rural Areas ◽  
Integrated Approach ◽  
General Criterion ◽  
The European Union ◽  
Conceptual Approach ◽  
Complex Development ◽  
Local Budget ◽  
Decentralization Reform

The purpose of the article is to unveil conceptual approaches to rural development based on the definition of various types of this development, to substantiate the directions of its diversification in the context of decentralization taking into account the experience of the European Union. The article explores the various types of rural development to substantiate the conceptual approaches to its provision in the context of decentralization reform. The generalization of scientific approaches to the types of rural development gives reason to claim that there is currently no single conceptual approach to the concept under study. Sustainable, balanced, resistant, agrarian, socio-economic, agricultural, integrated, complex, perspective types of rural development are identified. The concepts of “development of rural territories” and “rural development” are described and their use is proposed as identical. It is proposed to consider rural development as a socio-ecological-economic process of extended reproduction of rural development, which ensures harmonious growth of economic, social, demographic, ethnic and environmental spheres. The article determines that the notion of “sustainable”, “balanced”, “resistant” in the scientific literature is disclosed in the framework of the study of priorities for sustainable development of rural areas. The article confirms that the complex development of rural territories is connected with decentralization and creation of integrated territorial communities, which use available natural, economic, social and financial resources. Quality of life of rural residents is determined to be the general criterion that characterizes the development of rural areas. The authors reveal that when the rural population is involved in production on the territory of the community, the unemployment rate decreases, household incomes increase, local budget revenues grow at the expense of the personal income tax. Probable ways of rural development are analyzed on the basis of the experience of the European Union. The need to apply an integrated approach to rural development, that is, to identify this development as diversified, proportional and integrated, is substantiated.

COMPETENCE APPROACH IN EUROPEAN PUBLIC ADMINISTRATION: ESSENCE AND DEVELOPMENT TRENDS (ARCHETYPAL ASPECT)

2018 ◽  
Vol 1 (14) ◽  
pp. 132-143
Author(s):  
Martha Ivanivna Karpa
Keyword(s):  
Public Administration ◽  
Good Governance ◽  
Public Institutions ◽  
Public Authorities ◽  
European Public ◽  
Territorial Organization ◽  
Characteristic Features ◽  
State And Local ◽  
Main Components ◽  
Definition Of

The article reveals the main features of the competence approach in the practice of European public administration. The features of the competence approach in public administration are determined on the basis of analysis of the basic concepts of public administration. In the dynamics of the formation and development of popular theories of interaction between state and local authorities, such as the theory of a free community, community (public) and public and state (the theory of municipal dualism), we can trace a number of characteristic features of a competency approach, which manifests itself both through the general theoretical relations and manifestations, and through the practice of coexistence of public authorities. There is a problem of definition and distribution of public functions as a prerequisite for defining and shaping the competences of public institutions. An important issue in the context of a competent approach is the institutional consolidation of functions in the context of the existence of the basic models of territorial organization of power. In each of the varieties of the Governance concept (Responsive Governance concept, Democratic Governance concept, Good Governance concept), the specifics of the use of competencies are defined. The archetypal symbols in the European public administration are singled out using the analysis of competence in public administration in its main constituents. A brief description of the archetypal aspect of European public administration is given. The main components of competence are shown in connection with the existing archetypal symbols and the characteristic trends of their development. Their connection is shown according to the scheme “the entity component (who?) — the object component (what?) — the administrative component (how?) — the basis (in what environment?)”. Concerning the trends of development of a competence approach in the context of practice and theory of public administration, it is determined that modern concepts of public administration are characterized by shifting the balance between state and public institutions to the sphere of common goals and tasks, and thus responsibility. The joint activity of all subjects of society requires new forms of cooperation, definition of the spheres and subjects of each entity’s activity for effective cooperation, distribution of functions and competences of the entities, formation and consolidation of their status characteristics.

The current situation and countermeasures of education and teaching of left behind children in rural areas

2021 ◽  
pp. 002072092110077
Author(s):  
Xue Li ◽  
Hongmei Hu
Keyword(s):  
Academic Performance ◽  
Local Government ◽  
Rural Areas ◽  
Personality Development ◽  
Research Process ◽  
Current Situation ◽  
Survey Method ◽  
Left Behind ◽  
Before And After ◽  
Role Of Parents

The family education responsibilities of rural left-behind children are not fully implemented, and school education is weak, which has caused a series of problems. The education of rural left-behind children has gradually attracted people's attention. In this context, this article studies the current situation and countermeasures of rural LBC education and teaching. This article combines research methods such as questionnaire survey method and on-site interview method for research. In order to better explain the problems of local government, this article first defines the definition of local government, expounds the theory of personality development, and uses scientific sampling methods in the research process to extract research results from some rural areas in our province.了Analysis. Based on the performance of LBC and non-LBC schools, learning guidance and learning, the current situation of LBC education in China was studied. In addition, this article also studied the performance of LBC parents before and after they went abroad, and made some suggestions. The study found that before the parents went out, LBC's academic performance was mainly concentrated at the intermediate level and above, accounting for 78%. After the parents went out, LBC's academic performance decreased significantly, and the results were mainly concentrated in the intermediate and above. Below, accounting for 84%. It can be seen that the role of parents in children's growth education is essential.

EU-China Student and Academic Staff Mobility: Present Situation and Future Developments

2012 ◽  
Vol 1 (2) ◽  
pp. 282-300 ◽  
Author(s):  
Cécile Mathou ◽  
Jin Yan
Keyword(s):  
European Union ◽  
Qualitative Data ◽  
Academic Staff ◽  
Present Situation ◽  
Research Process ◽  
The European Union ◽  
Future Developments ◽  
The Past ◽  
Comprehensive Information

Abstract The objective of this study was to provide comprehensive information about student and academic staff mobility between the European Union (EU) and China as well as the main strategies and policies in place to promote mobility. Based on quantitative and qualitative data provided by national authorities and various stakeholders consulted throughout the research process, the study aimed at taking stock of the situation and identifying trends regarding EU-China learning mobility over the past ten years. It also aimed at drawing recommendations to improve current and future mobility actions between the two regions.

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