PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION

2017 ◽  
pp. 29-41
Author(s):  
Yurij RADELYTSKYJ
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Local Level ◽  
Intergovernmental Transfers ◽  
Financial Autonomy ◽  
Before And After ◽  
Local Budget ◽  
Expert Community

Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government reform are observed. It is made comparative analysis of formation and execution of local budgets before and after the reform. Peculiarities of formation of the revenue of local governments are examined. Tax revenue is defined as the main source of local budgets. It is analyzed the main characteristics of collection of major budget-taxes. The features of expenditure policies at the local level are investigated. The main problems of this process are defined. It is investigated the place and role of intergovernmental transfers as a part of local budgets. The features of forming of intergovernmental transfers and horizontal fiscal equalization of local budgets in consequence of financial decentralization are determined. General conclusions resulting from the study are made. Conclusion. Reform of the system of local budgets requires a comprehensive update of local government and simultaneous implementation of sectoral reforms. In the system of local budget revenues development and selection of algorithm of formation of a well-defined orientation to ensure financial autonomy and financial viability and its implementation on an ongoing basis is a priority. The task of reforming expenditure part of local budgets is orientation of financial resources to secure capital expenditures and implementing their own powers of local government.

Public Choice and Financing Local Government Fiscal Reform in Albania

2018 ◽  
pp. 197-208
Author(s):  
Jane Beckett-Camarata
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Open Market ◽  
Policy Options ◽  
Intergovernmental Transfers ◽  
Local Revenue ◽  
Public Investments

The Albanian government has been decentralizing decision making. Central to decentralization is a system of intergovernmental revenue transfers, especially unconditional transfers. This study examines in what ways market conditions and policy options affect the central government and local government relationship. It analyzes unconditional intergovernmental revenue transfers between the central government and local governments to better understand Albanian fiscal decentralization. While the unconditional intergovernmental transfers during the time of this study were found to be stable, the fragmentation of local government units and the evolving role of the regions, could complicate decentralization. The lack of a clear path to local government debt and borrowing, coupled with the system of intergovernmental transfers, has resulted in few viable policy options for balancing local government budgets. A more diversified local revenue structure, coupled with the ability to borrow on the open market, could allow larger and better growth-enhancing public investments without additional budgetary pressures.

scholarly journals Features of local budgets in the conditions of decentralization of the budget system of Ukraine

2020 ◽  
pp. 26-31
Author(s):  
Oksana ZAKHIDNA ◽  
Viktoriia BEDNARCHUK ◽  
Alina MLINTSOVA
Keyword(s):  
Local Governments ◽  
Local Level ◽  
Government Reform ◽  
Economic Stability ◽  
Before And After ◽  
Local Budget ◽  
Definition Of ◽  
Budget System

The paper identifies the features of local budgets in terms of decentralization of the budget system of Ukraine. Theoretical bases of functioning of local budgets are opened. The economic essence of the definition of «local budget» is given according to the Budget Code of Ukraine. Based on the economic essence of local budgets, a number of functions they perform are identified. Different approaches to the interpretation of the essence of the concept of “decentralization” are studied. The role of local budgets in ensuring their financial capacity in terms of financial decentralization is highlighted. The stages of decentralization in Ukraine since 2014 are demonstrated and their results are shown. The main aspects of financial decentralization to the processes of socio-economic development at the local level are outlined. The directions of development of local budgets in the conditions of financial decentralization are substantiated. It is proved that the quality of life of the population and socio-economic stability in the country largely depend on the effective operation of local governments. The normative-legal base which regulates functioning of local budgets in the conditions of decentralization is considered. An assessment of the formation and implementation of local budgets in terms of local government reform. A comprehensive analysis of revenues and expenditures of local budgets of Ukraine. The dynamics of the volume and structure of revenues and expenditures of local budgets of Ukraine for 2017–2019 is analyzed. It is proved that the main source of filling local budgets is tax revenues. It is substantiated that despite the decrease in some types of revenues, local budget revenues tend to increase. Emphasis is placed on the fact that local budget expenditures reflect the consequences of socio-economic processes in the country and directly affect the level of welfare of the population. The main changes in the development of local budgets in the period before and after the beginning of decentralization in Ukraine are identified. Typical problems of the state of local budgets in Ukraine are given. Guidelines for the development of local budgets are identified and measures are proposed that should be implemented to address this situation.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals Dampak Desentralisasi Fiskal terhadap Volatilitas Belanja Pemerintah Kabupaten/Kota di Indonesia

2019 ◽  
Vol 19 (1) ◽  
pp. 118-138
Author(s):  
Benedictus Raksaka Mahi ◽  
Syarah Siti Supriyanti
Keyword(s):  
Local Government ◽  
Government Spending ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Transparency ◽  
Before And After

The volatility of expenditures sub-local derived from central government transparency in transfers to local governments may aggravate sublocal economy. This study aims to analyze the eect of fiscal decentralization to the level of volatility of local government spending in 230 sub-local in Indonesia. We use two periods, before and after the implementation of Law No. 28 Year 2009. The regression results indicate that the volatility of local government spending may decrease if the degree of fiscal decentralization increases, especially at the time when districts implement that law. As responsive taxation can provide incentives for smooth spending for sub-local government. ================================= Volatilitas belanja pemerintah kabupaten/kota yang berasal dari ketidakpastian transfer pemerintah pusat kepada pemerintah daerah dapat memperburuk perekonomian kabupaten/kota. Penelitian ini bertujuan menganalisis pengaruh desentralisasi fiskal terhadap tingkat volatilitas belanja riil pemerintah pada 230 kabupaten/kota di Indonesia serta membandingkan data sebelum dan sesudah implementasi UU No. 28 Tahun 2009. Hasil menunjukkan semakin tinggi derajat desentralisasi fiskal, cenderung menurunkan volatilitas belanja riil pemerintah kabupaten/kota karena kemampuan fiskal kabupaten/kota cenderung meningkat setelah implementasi UU tersebut. Pajak properti merupakan sumber penerimaan daerah yang dapat diprediksi sehingga pemerintah kabupaten/kota dapat mengelola belanja daerahnya dengan lebih pasti dan terukur.

Local Government Reforms in Federal Brazil, India and South Africa: A Comparative Overview

2013 ◽  
Vol 11 (3) ◽  
pp. 453-470
Author(s):  
Helder Do Vale
Keyword(s):  
South Africa ◽  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Transition To Democracy ◽  
Institutional Processes ◽  
The Past ◽  
Decision Making Processes ◽  
Government Reforms

This article examines the changes at the local level of government that have been taking place in Brazil, India and South Africa for the past thirty years as a result of complex federal decision-making processes. I summarize the most important federal traits of these countries and identify the role of key institutions behind the fiscal, political and administrative changes in local governments. The article draws on the institutional processes to dissect the anatomy of local government reforms in these countries and concludes that although the changes in local government structures and powers have been taken against the background of transition to democracy and/or democratic deepening, the scope of change in local government varied.

scholarly journals CONDITIONS AND FACTORS OF EFFECTIVE USE OF LOCAL BUDGET FUNDS DURING THE REFORM OF FINANCIAL DECENTRALIZATION

2021 ◽  
Author(s):  
Liudmyla Denishchenko
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Significant Degree ◽  
Job Responsibilities ◽  
First Results ◽  
The Government ◽  
Local Budget ◽  
Decentralization Reform ◽  
Effective Use

The implementation of the financial decentralization reform in Ukraine, which is the most important component of the general reform of local self-government in Ukraine for seven years, already has the first results and materials for research and conclusions. The state has proposed stages of reform and further activities of local governments. The government ensures the declared national expenditures delegated to local councils and recognizes the significant degree of their independence in planning, creating and implementing their budget plans. However, at the local level there are a number of problems that lead to inefficiency or inexpediency of costly financial activities. The article considers the most significant, effective and universal conditions and factors for improving the efficiency of spending financial resources of local budgets in the implementation of local government reform in Ukraine. The reasons for the need to implement the reform of financial decentralization and the problems it should solve are presented. Among the described bases of increase of efficiency of use of means – legislative, organizational, resource. Their definition was made possible by studying the results of community spending management during the first years of the reform. Most of them have an organizational character, i.e. one that is possible for the community to implement as a cohesive social body at the local level, have a low level of costs or opportunities for external financing or co-financing. Factors of its implementation, author’s comments and evaluation of efficiency are provided to each defined condition. The most important among the basics of effective spending of local budgets are: the availability of necessary and quality legislation, preparation and use of motivated staff of local governments, creation and implementation of social dialogue in the community, comprehensive control and analysis of public spending, determining responsibility for job responsibilities relevant employees, use of foreign experience and best financial practices of Ukrainian communities, use of energy-saving technologies, optimization of local government maintenance costs. Each of the presented bases has the described factors of their implementation which are described in article. The use of such factors makes it possible to use the available on a possible basis the effectiveness of the use of local funds, an important component of the community’s own resources during the reform of local self-government.

scholarly journals Administrative Capacity of Local Government in Responding to Natural Disasters in Developing Countries

2021 ◽  
Vol 2 (2) ◽  
pp. 114-124
Author(s):  
Nguyen Van Quang ◽  
Doan Trieu Long ◽  
Nguyen Dung Anh ◽  
Thanh Nguyen Hai
Keyword(s):  
Local Government ◽  
Natural Disasters ◽  
Adaptive Capacity ◽  
Local Governments ◽  
Local Level ◽  
Local Authorities ◽  
Role Of Government ◽  
Administrative Capacity ◽  
Central Highlands

The important role of local government in the socio-economic development of localities has been confirmed in many domestic and foreign studies. But the role of government in drought adaptation has often received little attention and analysis in domestic studies. Approaching from the local tectonic government model, the article argues that local government is an important link to promote adaptive capacity at the local level of Vietnam and the Central Highlands provinces provide a case study that is typical for research and development of the capacity to adapt to drought and natural disasters for local authorities in Vietnam. Analysis of adaptive capacity through case studies in local government in the Central Highlands provinces shows that capacity is a major challenge for local governments here. The paper recommends that it is necessary to further expand the initiative and role of local authorities in guiding and promoting adaptation for communities and local people. Doi: 10.28991/HEF-2021-02-02-03 Full Text: PDF

scholarly journals Motivations and Intended Outcomes in Local Governments' Declarations of Climate Emergency

2021 ◽  
Vol 9 (2) ◽  
pp. 17-28 ◽  
Author(s):  
Xira Ruiz-Campillo ◽  
Vanesa Castán Broto ◽  
Linda Westman
Keyword(s):  
Climate Change ◽  
Civil Society ◽  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Environmental Action ◽  
Future Planning ◽  
Long Run ◽  
Global And Local

Near 1,500 governments worldwide, including over 1,000 local governments, have declared a climate emergency. Such declarations constitute a response to the growing visibility of social movements in international politics as well as the growing role of cities in climate governance. Framing climate change as an emergency, however, can bring difficulties in both the identification of the most appropriate measures to adopt and the effectiveness of those measures in the long run. We use textual analysis to examine the motivations and intended outcomes of 300 declarations endorsed by local governments. The analysis demonstrates that political positioning, previous experience of environmental action within local government, and pressure from civil society are the most common motivations for declaring a climate emergency at the local level. The declarations constitute symbolic gestures highlighting the urgency of the climate challenge, but they do not translate into radically different responses to the climate change challenge. The most commonly intended impacts are increasing citizens’ awareness of climate change and establishing mechanisms to influence future planning and infrastructure decisions. However, the declarations are adopted to emphasize the increasing role cities are taking on, situating local governments as crucial agents bridging global and local action agendas.

INSTITUTIONALIZATION OF PUBLIC CONTROL OVER ACTIVITY OF LOCAL GOVERNMENTS

2015 ◽  
Vol 4 (4) ◽  
pp. 15-21
Author(s):  
Селиванова ◽  
Elena Selivanova ◽  
Малахова ◽  
Oksana Malakhova
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Community ◽  
Local Level ◽  
Ecological Condition ◽  
Point Of View ◽  
Public Control ◽  
Local Budget

Authors concentrate attention on features of formation of system of public control at the level of local community. Potential of system of local government is analyzed from the point of view of spheres of public control; author´s approach to classification of authors of public control at the local level is formulated. The key directions of public control from the side of citizens and public associations at the local level are emphasized: formation of the local budget and its expenditure, ecological condition of the territory, improvement, pricing of utility payments and other range of questions and democratic procedures.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

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