scholarly journals GRANTS IN PROVIDING FINANCIAL POTENTIAL OF TERRITORIES

2018 ◽  
pp. 70-81 ◽  
Author(s):  
Vitalii PYSMENNYI

Introduction. Government grants are a very specific instrument in the functioning of local budgets. On the one hand, the high degree of liberalization of their use makes it possible for local authorities to channel financial resources to programmes and measures that, subjectively, are most needed for the economic and social development of territories. On the other hand, such liberalization poses a potential threat to the self-sufficiency of local budgets in Ukraine. Even with the formation of an open and civil society, such phenomena as corruption in the authorities, political lobbyism, inefficient planning and management of financial resources are still deeply engrained into the system of intergovernmental transfers. Purpose. Analysis of domestic experience of government grants in local budget revenues and justification of proposals to ensure their effectiveness. Methods. In the course of writing the article, several methods were used. Among them were the method of scientific abstraction and analogues, analysis, formal logic and dialectics. Results. It has been established that government grants, as an integral element of intergovernmental transfers in democratically-developed countries, are a fairly effective method of budget regulation. They allow you to remove a fixed amount of funds from a higher-level budget to balance the lower-level budget in case of excessive expenditure over income. It is substantiated that government grants exhausted themselves in Ukraine, as evidenced by a decrease of their share in the structure of local budget revenues by more than ten times. This is due to corruption in the authorities, political lobbying, inefficient planning and management of financial resources. While until 2014 government grants were used almost equally to subventions, today their fiscal role has much lessened. Conclusion. The decrease in government grants in the revenues of local budgets of Ukraine does not in any way suggest a reduction of the transfer dependence of local authorities. In addition, their cancellation is not considered as part of further reform of inter-budgetary relations. The general increase in the amount of financial assistance from the centre indicates a lacking motivation of local authorities to increase their own revenue base, and that paternalism has transformed into a budget “dependency”.

Author(s):  
Oksana Vinnytska ◽  
◽  
Tetiana Korniienko ◽  
Liudmyla Chvertko ◽  
◽  
...  

The article investigates the role and importance of local taxes in the revenues of local budgets, investigates the problematic aspects and contradictions of local taxation, it is determined that local taxes and fees should exist in such an amount that they fully provide local authorities with the funds necessary for their own needs. The dynamics of receipts of local taxes and fees is considered, it is investigated that the increase in the share of local taxes and fees in the structure of local budget revenues was due to a single tax. It is analyzed that in the world practice of developed countries the share of local taxes and fees in local budgets varies from country to country (from 30%), however, compared to Ukraine, the share in these countries is quite high. In addition, each country is characterized by a different number of local taxes and fees and the ability of local authorities to impose additional local taxes and fees. Prospects for the development of local taxes and fees in Ukraine and promising directions for increasing their fiscal significance have been substantiated. It is argued that the existing system of local taxes and fees in Ukraine, as well as the country's tax system as a whole, needs to be improved, since it should, on the one hand, provide a sufficient amount of its own revenues for local budgets, and on the other hand, be an instrument of local social economic policy aimed at fulfilling the tasks of balancing the economy and developing regions.


2018 ◽  
pp. 19-27
Author(s):  
Natalia TRUSOVA ◽  
Olena SYZONENKO

Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoretical questions of formation of the revenue part of local budgets are considered. The structure of the distribution of tax and non-tax revenues between the levels of the budget system of Ukraine, the role of inter-governmental transfers in the system of budget revenues of the combined terri-torial communities are investigated. The influence of decentralization reform on formation of the revenue part of local budgets is determined. Conclusions. The changes that have been made to the budget legislation in the process of decentralization reform have affected the structure of distribu-tion and source of local budgets, and strengthened the financial base of local authorities. However, it is precisely from the efforts of local self-government, the adoption of quality management decisions depends on the rational and effi-cient use of budget funds and the successful development of the community.


Author(s):  
Josimar dos Reis de Souza ◽  
Edgar Campos Ferreira ◽  
Laís Naiara Gonçalves dos Reis

This study aimed to measure the flow of the Canastra River, located in the municipality of Itapuranga (Goiás), from 2017 to 2018, using the float method. This river plays an important role in providing water for the urban area, for industry and for the irrigation of extensive areas of cultivation. Thus, the analysis focused on showing how these results can contribute to the planning and management of river basins. The methodology used for data collection was the estimation by the float method. The results obtained showed that in the wettest months the flow rate reached a relative average of 200 m³/s, with a maximum flow rate of 450 m³/s. In the dry months, especially in October 2018, the flow reached a minimum of 4.1 m³/s. The flow data of the watercourse allowed to show the extremes of the water source capacity, which has been increasingly under pressure from increasing demand for supply in the urban area of Itapuranga and also from industries and agricultural activities. Furthermore, this experimental study demonstrated how the use of techniques considered simple and cheap, such as the one used, emerge as possibilities for the practice of watershed management, available to managers, especially in small municipalities in the country with limited financial resources.


2018 ◽  
Vol 8 (2) ◽  
pp. 135-138
Author(s):  
Iryna Tsymbaliuk

The public governance decentralization requires the redistribution of financial resources for the powers imple-mentation delegated to local authorities. The purpose of the article is to determine the essence of financial decen-tralization and the peculiarities of its implementation in Ukraine and some other countries. The article reveals the essence of financial decentralization and related concepts defining the financial autonomy of local authorities. The features of the revenue part of local budgets formation in different countries of the world in the conditions of financial decentralization are revealed. A comparison of the main elements of the intergovernmental tax distribu-tion in some unitary countries of Europe has been made. The dynamics of tax revenues to budgets of different lev-els in Ukraine is determined. The distribution of tax revenues between budgets of different levels is presented in the context of financial decentralization in Ukraine. The obtained results of the analysis made it possible to deter-mine that for a successful decentralization reform, local authorities should be given sufficient financial resources to fulfill their responsibilities for solving local problems and ensuring regional development.


2018 ◽  
pp. 7-18
Author(s):  
Mykhailo KRUPKA ◽  
Myroslav KULCHYTSKY ◽  
Viktor KOVALENKO

Introduction. In the conditions of the transformational changes in the national economy, there is a need for modernization of the formation and strengthening of the financial base of local authorities, which are subject to the exercise of powers in accordance with the current legislation of Ukraine. And the very financial decentralization to date allows solving the problematic issues of ensuring the current needs of local self-government bodies, and hence the increase of local budget revenues and the sustainable development of territorial communities. Among the main tasks of the reform of decentralization of the budget system it is an increase in the financial capacity of local self-government and capacity building. At present, financial decentralization is one of the key instruments provided to local self-government in order to implement the strategy of socio-economic development of territories. By providing a significant portion of the financial resources to local self-government, in particular the united territorial communities, the government delegated some of the authority to local councils that are responsible for the management decisions made and the rational use of budget funds. The purposeof the article is to assess the role of local budget revenues as an instrument of the budget mechanism, monitoring their formation and transformation in the context of fiscal decentralization. Results. It has been established that decentralization is necessary to maximally approximate the provision of public services to the population, to improve the management system, to increase the efficiency of problem solving, transmitted to the local level. Financial decentralization reflects the urgent need to ensure the independence of local self-government bodies. The changes made to the Budget and Tax Codes of Ukraine concerning the allocation of local budgets by sources of income are considered. A new model of intergovernmental relations, which provides incentives for local authorities, is outlined. An analysis of the dynamics and structure of local budget revenues for 2013-2017 has been made, which allowed to establish the strengthening of their role as a tool of the budgetary mechanism, taking into account changes that have taken place in the context of decentralization. The features of the new model of intergovernmental relations are considered and the proposals on the formation of the revenue base of local budgets in the context of decentralization are substantiated. Conclusions. As a result of the research, it was found that in order to increase local budget revenues it is expedient to: ensure effective interaction between state authorities, local self-government, private entities and civil society institutions; to improve the mechanism of attraction and use of international technical assistance, financial resources of international financial organizations for the support of regional development; to identify and realize the hidden and underestimated development potential of each region, district, united territorial community; to raise the level of entrepreneurial initiative, use of business opportunities and the level of investment attractiveness in order to implement investment projects; to introduce self-regulation by local government tax rates for real estate and land, as well as providing incentivesfor their payment.


2009 ◽  
pp. 18-31
Author(s):  
G. Rapoport ◽  
A. Guerts

In the article the global crisis of 2008-2009 is considered as superposition of a few regional crises that occurred simultaneously but for different reasons. However, they have something in common: developed countries tend to maintain a strong level of social security without increasing the real production output. On the one hand, this policy has resulted in trade deficit and partial destruction of market mechanisms. On the other hand, it has clashed with the desire of several oil and gas exporting countries to receive an exclusive price for their energy resources.


2018 ◽  
Vol 59 (1) ◽  
pp. 65-79
Author(s):  
Katarzyna Nikorowicz-Zatorska

Abstract The present paper focuses on spatial management regulations in order to carry out investment in the field of airport facilities. The construction, upgrades, and maintenance of airports falls within the area of responsibility of local authorities. This task poses a great challenge in terms of organisation and finances. On the one hand, an active airport is a municipal landmark and drives local economic, social and cultural development, and on the other, the scale of investment often exceeds the capabilities of local authorities. The immediate environment of the airport determines its final use and prosperity. The objective of the paper is to review legislation that affects airports and the surrounding communities. The process of urban planning in Lodz and surrounding areas will be presented as a background to the problem of land use management in the vicinity of the airport. This paper seeks to address the following questions: if and how airports have affected urban planning in Lodz, does the land use around the airport prevent the development of Lodz Airport, and how has the situation changed over the time? It can be assumed that as a result of lack of experience, land resources and size of investments on one hand and legislative dissonance and peculiar practices on the other, aviation infrastructure in Lodz is designed to meet temporary needs and is characterised by achieving short-term goals. Cyclical problems are solved in an intermittent manner and involve all the municipal resources, so there’s little left to secure long-term investments.


2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Kareem Hatam-Nahavandi ◽  
Rafael Calero-Bernal ◽  
Mohammad Taghi Rahimi ◽  
Abdol Sattar Pagheh ◽  
Mehdi Zarean ◽  
...  

AbstractFelidae as definitive hosts for Toxoplasma gondii play a major role in transmission to all warm-blooded animals trough oocysts dissemination. Therefore the current comprehensive study was performed to determine the global status of T. gondii infection in domestic and wild felids aiming to provide comprehensive data of interest for further intervention approaching the One Health perspective. Different databases were searched by utilizing particular key words for publications related to T. gondii infecting domestic and wild feline host species, worldwide, from 1970 to 2020. The review of 337 reports showed that the seroprevalence of T. gondii in domestic cats and wild felids was estimated in 37.5% (95% CI 34.7–40.3) (I2 = 98.3%, P < 0.001) and 64% (95% CI 60–67.9) (I2 = 88%, P < 0.0001), respectively. The global pooled prevalence of oocysts in the fecal examined specimens from domestic cats was estimated in 2.6% (95% CI 1.9–3.3) (I2 = 96.1%, P < 0.0001), and that in fecal samples from wild felids was estimated in 2.4% (95% CI 1.1–4.2) (I2 = 86.4%, P < 0.0001). In addition, from 13,252 examined soil samples in 14 reviewed studies, the pooled occurrence of T. gondii oocysts was determined in 16.2% (95% CI 7.66–27.03%). The observed high rates of anti-T. gondii antibodies seroprevalence levels and oocyst excretion frequency in the felids, along with soil (environmental) contamination with oocysts may constitute a potential threat to animal and public health, and data will result of interest in further prophylaxis programs.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zahid Irshad Younas ◽  
Mahvesh Khan ◽  
Mamdouh Abdulaziz Saleh Al-Faryan

Purpose The purpose of the study is to explore the misconception that in developed countries, macroeconomic performance lead to sustainable firms or improves stakeholder well-being. The results may be the opposite or even worse. Design/methodology/approach This study examined this misconception using balanced panel data from 1,122 firms from different sectors of the US economy and data on macroeconomic performance from the World Bank. Findings The results of the one-step generalised method of moments indicate that most macroeconomic performance indicators had significant and negative impacts on firm sustainability and stakeholder well-being. Practical implications From a societal perspective, the results illustrate that the fruits of macroeconomic performance of the US economy do not reach stakeholders through firms’ sustainability. Thus, linking the economy’s macroeconomic performance with firm sustainability is vital for sustainably uplifting society and for stakeholder well-being. Originality/value From a policy perspective, this study reveals that the greater focus on macroeconomic performance in the USA over the past decades has resulted in lower firm sustainability because of the malfunctioning of social, economic, environmental and governance factors. This has negatively influenced stakeholder well-being in the country.


2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 310-314
Author(s):  
Volodymyr GEVKO ◽  

In modern transformational conditions, the formation of Ukrainian statehood with the choice of the European course of urgency is gaining the issue of budget decentralization, where the key figures are the efficiency of local governments. In this regard, there is a problem of optimal redistribution of financial resources and powers of local authorities, which today are the main and most relevant for improving the efficiency of the budget system as a whole, because the effectiveness of socio-economic policy and its economic security directly depend on rational built and balanced system of economic relations, a clear redistribution of financial resources and flexibility of ways to use them. The article conducts a comprehensive study the mechanism of distribution financial resources the united territorial community in the context of security. The system of management balanced development the united territorial community on the basis of application of safety conditions is substantiated. It is proposed to consider the distribution of budget funds in the territorial community depending on the area, the number of rural residents and the actual income of village (settlement) for the relevant period. Two projects of algorithm calculation the budget with separation of main stages are formed.


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