scholarly journals ACTUAL ISSUES OF FORMING THE REVENUE PART OF LOCAL BUDGETS IN THE CONTEXT OF ADMINISTRATIVE-TERRITORIAL REFORM IN

2020 ◽  
pp. 76-86
Author(s):  
Oksana DESYATNYK ◽  
Yevhenii SHAPOVALOV

Introduction. The reform of local self-government and territorial organization of power has been implemented in Ukraine since 2015. Decentralization is one of the most important transformations in the European integration context and aims to form real local self-government, starting from the basic level – united communities. The formed united territorial communities have to be able to provide its competitions and public services at the appropriate level. Socioeconomic stability of the basic level of administrative-territorial structure heavily depends on the correspondence and balance between the received financial resources and competitions. At the same time, the state and trends of local budgets are influenced by legislation framework. Currently, the revenue part of local government budgets is too dependent on government programs and subventions, which makes it difficult for communities to independently stimulate local economic development. Also, the expected introduction of a market for agricultural land may lead to significant changes in the structure of tax revenues of the united communities of individual regions. The purpose. Іnvestigate trends in the formation of the revenue part of local budgets and find ways to increase the financial capacity of local governments in the context of reform of local government and territorial organization of power. Results. The state, problems, sources of revenues and further prospects of local budgets in Ukraine are studied. The main sources of revenue of local budgets, their economic nature, features of administration and possible threats in case of launch of the land market are identified. Topical issues of formation and possible ways and sources of further filling of the revenue part of local budgets are identified.

2018 ◽  
Vol 20 (3(68)) ◽  
pp. 8-19
Author(s):  
B.V. BURKINSKY ◽  
V. F. GORIACHYK ◽  
G. M. MURZANOVSKIY

Topicality. It is caused by excessive centralization of powers and financial and material resources by the executive authorities, the inability of the territorial communities of the basic level to fulfill their powers, the deterioration of the quality and availability of public services owing to a lack of financial support and a deterioration of the infrastructure base of local self-government, and a decrease in the level of professionalism of officials. Aim and tasks. The research was dedicated to identifying the essence of the administrative and territorial reform in Ukraine and to analyse its implementation, to identify the main problems, to formulate a systematic view on the administrative-territorial reform, to submit proposals to improve the process of reforming of local self-government and territorial organisation of power in Ukraine. Research results. It was proved that the essence of the administrative and territorial reform consists in solving four tasks: improving the territorial division by improving of the system of administrative and territorial units and their consolidation at the basic and district levels; redistribution of powers between executive authorities and local self-government bodies and powers between local government bodies of different levels in accordance with the principle of subsidiarity; provision of territorial communities and their management bodies for the financial, material and human resources that are necessary for the exercise of their powers; the consolidation by the state authorities of the functions of monitoring the observance of the provisions of the Constitution of Ukraine and the norms of legislation by local self-government bodies. The administrative-territorial reform cannot be implemented without the parallel implementation of the reform of local self-government and administrative reform. The consolidation of administrative and territorial units has become one of the main directions of numerous reforms of public authority in European countries. It is not possible to speak of a single model of the administrative and territorial system in Europe. Administrative and territorial reform in Ukraine is inherently complex and involves a thorough and fundamental change in the system of state and local government, creating effective and self-sufficient management entities at all levels. Without the scale of reform, the government identified unrealistic terms of its implementation, narrowing the understanding of reform to a simple transfer of powers and financial resources to the basic level of local self-government without economic calculations about the possibility of exercising powers. A number of measures were proposed to improve the process of reforming local self-government and the territorial organisation of power in Ukraine in terms of updating the Concept of reforming local self-government and territorial organisation of power in Ukraine, forming a conceptual vision of the second level of administrative-territorial structure (level of districts), developing a new Methodology for the formation of capable territorial communities, reduction of dependence of local self-government on transfers from the state budget, approval of standards (norms) of providing public services both in terms of their quality, and in terms of their value. Conclusions.The practical recommendations in the article provide the basis for the development of normative acts and organisational measures aimed at improving the process of reforming local self-government and territorial organisation of authorities in Ukraine.


Author(s):  
O. Prokopchuk ◽  
◽  
Y. Ulyanych ◽  
S. Ptashnyk

Reform of local autonomy and local organizational power has been fully initiated in Ukraine since 2015. Decentralization is one of the biggest changes in the process of European integration, aimed at forming a real local autonomous government, starting from the basic level — united communities. The newly formed community of the united territories must be able to provide the existing government and provide public services at the appropriate level. The main level of socio-economic stability in the administrative region largely depends on the correspondence and balance between the received financial resources and powers. It is expected that the introduction of the agricultural land market may lead to significant changes in the tax structure of integrated communities. The status and trends of formation and development of local budgets are influenced by certain provisions of the regulatory framework. Currently, the revenue side of the local government budget relies too much on government programs and grants, which complicates the work of local communities in the process of self-stimulating their economic development. At the same time, it is proved that special attention should be paid to the search for additional revenues to local budgets, which would compensate for the expected losses from the personal income tax on shares. It is also necessary to take measures to improve the administration process and ensure the proper implementation of the fiscal function of local taxes and fees. In particular, there is an objective need to study the possibility of transferring the administration of certain local taxes and providing access to relevant registers (in the case of property tax) to local governments, which will ensure adequate local tax revenues to relevant budgets and partially address the tax debt.


e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.


2020 ◽  
Vol 12 (3) ◽  
pp. 432-447
Author(s):  
Oleksandr Pavlov ◽  
Tatiana Pavlova ◽  
Iryna Pavlova

AbstractThe process of decentralization of power and governance, which takes place in Ukraine through the voluntary unification of territorial communities, has laid the foundations for reforming the administrative territorial structure and territorial organization of power. Taking into account the state making nature of these transformations in the context of Ukraine’s European integration efforts, the article substantiates theoretical and applied fundamentals of branding of cultural tourism objects of the united territorial communities (UTC), reveals his role in constructing local identity of these social and spatial formations. The methodology of the study covers three main thematic blocks: legal and political foundations of the creation of a UTC; features of UTC branding; conceptualization and classification of brand projects of cultural tourism objects of the UTC. The factors that inhibit the branding process of cultural tourism objects of these communities were identified, conclusions were drawn, and perspective directions for further scientific exploration were outlined.


2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Eva Herianti

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.


Author(s):  
Sue Rhodes

In the current economic climate, creating the right environment for local enterprise, inward investment, and business and skills development, is an important factor in ensuring the prosperity and wellbeing of local communities. The impact of the global financial crisis has not been uniform across the Commonwealth and countries are using different strategies to overcome their financial difficulties. Local government increasingly plays an important part in this. More and more local governments in countries across the Commonwealth have responsibilities and powers for local economic development: in some countries local authorities can already show how their policies and actions are helping energise their local economies, while in other countries local councils are just beginning to get to grips with these responsibilities.


Author(s):  
Laura Thaut Vinson

This chapter explores the problem of rising pastoralist–farmer and ethnic (religious and tribal) violence in the pluralistic Middle Belt region of Nigeria over the past thirty to forty years. In particular, it highlights the underlying issues and conflicts associated with these different categories of communal intergroup violence, the human and material costs of such conflict, and the broader implications for the Nigerian state. The federal government, states, local governments. and communities have not been passive in addressing the considerable challenges associated with preventing and resolving such conflicts. It is clear, however, that they face significant hurdles in resolving the underlying grievances and drivers of conflict, and their efforts have not always furthered the cause of conflict resolution and peacebuilding. Greater attention to patterns of inclusion and exclusion and to the allocation of rights and resources will be necessary, particularly at the state and local government levels, to create a more stable and peaceful Middle Belt.


2013 ◽  
Vol 71 (4) ◽  
pp. 283-293 ◽  
Author(s):  
Benny Geys ◽  
Friedrich Heinemann ◽  
Alexander Kalb

AbstractThis article evaluates German local governments' cost efficiency using a sample of 1,021 municipalities in the state of Baden-Württemberg for the year 2001. We thereby concentrate on overall or 'global' efficiency scores—rather than estimate efficiency for one particular service—and explicitly account for exogenous or non-discretionary influences. The latter not only corrects for influences possibly beyond the control of local policy-makers, but also allows some indication of the determinants of such 'global' efficiency. Our results indicate that there is a substantial divergence in efficiency across municipalities despite a homogeneous institutional setting. As especially smaller municipalities appear less efficient, these results support a case for policy programmes aimed at boundary reviews or more extensive inter-communal cooperation among small municipalities.


2020 ◽  
Vol 1 (1) ◽  
pp. 37-48

Abstract This study examines the effects of farm land disputes on food security in Nasarawa State. Survey design is used given the population of the study that is relatively large. The population of the study comprises of all the adults within eighteen (18) years and above, male and female in Nasarawa State. A stratified sampling method is used to select one local government area from each of the three senatorial zones that made up the state. Furthermore, a judgmental sampling technique is used to select local government from each of these zones with the highest agricultural produce. Then, a convenient sampling method is used to select fifty (50) respondents from each of the three local government selected from each of the three senatorial zones in the state. Thus, these local governments are selected from each of these zones. Nasarawa South (Awe), Nasarawa North (Nasarawa Eggon), and Nasarawa West (Toto). This makes a total of one hundred and fifty (150) respondents selected for the study. Ordinary Least Squares Method of Regression (OLS) is used and finds out that, widow and late husband’s family dispute and land grabbing dispute are significantly negatively related to food security in Nasarawa State. However, insignificant negative effect of junior and senior family members’ dispute on food security is found. It is recommended among others that, Nasarawa State Government should pay attention in resolving farm land disputes in the state by partnering with traditional rulers. Keywords: Farm Land Disputes, Food Security, Nasarawa State, Nigeria


2019 ◽  
Vol 21 (1(70)) ◽  
pp. 37-42
Author(s):  
P.V. ZHUK

Topicality. The need to reform subregional (district) level of administrative and territorial division of Ukraine is urgent as the result of forming of consolidated territorial communities and the change of liabilities division between the basic and district levels. Transition of the majority of liabilities from local governments to consolidated territorial communities has changed the nature and direction of communication links between the residents and authorities at the district level and contributes to reinforcement of district level of administrative and territorial units. Due to reforming of the system of administrative and territorial structure of Ukraine, a district becomes the territory of localization and functioning of state authorities. The major list of administrative, educational, medical, cultural and other public services will be provided at the basic rather than district levels.Aim and tasks. The paper aims to substantiate and outline the suggestions regarding the methodical approaches to reforming of the system of administrative and territorial units at subregional level in the context of local governance reform and authorities’ territorial organization reform conducted in Ukraine.Research results. The author analyzes the use of the concept of “district” in the context of administrative and territorial division and suggests its definition as administrative and territorial unit that is included into the higher-level units (Autonomous Republic of Crimea, oblasts, cities with special status) and is the territorial foundation for organization of activity of state authorities and local governments at subregional levels. District should include all administrative and territorial units of basic level located within its boundaries. Major principles, criteria and requirements to apply while forming the districts are suggested. Among those criteria and requirements, we outline the following: demographic capacity of a territory – usually between 150 and 800 thous. residents; transport accessibility of administrative center of the district from the most remote settlement – up to 1.5 hours (not exceeding 50-60km); the network of districts is reorganized without the change of oblasts’ boundaries; administrative center of a district is usually located closest to geographic (transport-geographical) center of district’s territory; administrative center of a district is usually the settlement with the highest economic and demographic capacity and developed infrastructure, which performed, performs or can perform the functions of subregional administrative center.An algorithm of modeling of new administrative districts is presented as the consequence of steps: 1) finding subregional centers – perspective centers of administrative districts (usually out of oblast significance cities); 2) zone of gravitation to oblast center with the radius up to 60km is considered as the territory of administrative district; 3) outside its boundaries the other districts are allocated according to gravitation zones of other perspective centers of districts; 4) there are also factors that substantially impact their functionality and efficiency of relevant authorities: natural-geographical, transport, economical, managemental, historical, demographic, infrastructural, etc.Conclusion. In author’s opinion, approaches to forming of administrative districts contribute to optimization of their network taking into account the changes in the functions of a district in the system of public authority division. Testing of these methodological approaches in the process of modeling of the new network of administrative regions shows an opportunity and reasonability of their reduction in Lvivska oblast from 20 to 7, in Ivano-Frankivska oblast from 14 to 4, in Ternopilska oblast from 15 to 4.


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