scholarly journals LESSONS FROM FISCAL DECENTRALIZATION IN UKRAINE

2019 ◽  
Vol 4 (7) ◽  
pp. 73-78
Author(s):  
VARNALII ZAKHARII VARNALII ZAKHARII ◽  
LIUDMYLA DEMYDENKO ◽  
YULIIA NAKONECHNA ◽  
NATALIIA MIEDVIEDKOVA
Keyword(s):  
Public Sector ◽  
Fiscal Decentralization ◽  
Local Level ◽  
The State ◽  
Financial Resources ◽  
The Public ◽  
Tax Legislation ◽  
Model Of Management ◽  
State And Local ◽  
Decentralization Reform

In order to build an effective model of management of budget funds, it is important to ensure the constant and systematic disclosure of information on the accumulation of financial resources of the state and local budgets and the directions for their use. The first results of the process of fiscal decentralization in Ukraine are considered, which is accompanied by changes in the budget and tax legislation. Specifics of the formation of tax revenues of budgets of joint territorial communities are outlined. The state of disclosure of budget documents by the amalgamated territorial communities is highlighted and the need for coordination of the authorities in this area is indicated. Understanding citizens› spending processes in the public sector can significantly increase confidence in state institutions, provide conditions for the implementation of necessary reforms in all-important areas of the country. In the context of the fiscal decentralization reform launched in 2015, the issue of transparency of financial information at the local level in Ukraine is raised, as significant amounts of financial resources are transferred to local budgets. Strengthening the focus on local government action on effective management of budget funds should be a priority for public organizations and political parties. The implementation of the state policy aimed at increasing transparency and openness in the management of financial resources in the public sector will ensure the tangible results in the social and economic spheres that will be obtained by the citizens of the communities.

scholarly journals An Overview of the Fiscal Decentralization in the Context of the State and Local Taxes in Ukraine

2021 ◽  
Vol 1 (516) ◽  
pp. 251-257
Author(s):  
T. V. Ponomarova ◽  
◽  
M. A. Komlieva ◽  
Keyword(s):  
Fiscal Decentralization ◽  
Local Level ◽  
State Level ◽  
The State ◽  
Local Taxes ◽  
Tax Revenues ◽  
State And Local ◽  
Legislative Changes ◽  
Decentralization Reform ◽  
The Impact

One of the key elements of the analysis of the efficiency of reforms at the State level is the effectiveness and a shift in quantitative indicators of the relevant statistical categories. In Ukraine, the period after 2014 is considered to be the time of legislative changes and reforms. Among them, according to experts and politicians, the most successful is the decentralization reform. Its implementation is based primarily on changes in the taxation system both at the national and local levels. Accordingly, the main indicator of achieving the goals of fiscal decentralization can be considered changes in the structure of tax redistribution between the local and the State budgets. This article provides an assessment of the level and dynamics of the main types of taxes as to their proportion between different levels of fiscal centralization. In the course of the research, a comparative analysis of rates and monetary measurement of both the national and local taxes and fees was carried out. The authors account tax revenues in a geographical context and during the last eight years, which allows assessing the impact of the reform on the amount of taxes collected, identifying the leading regions, as well as tracking the taxation trends. As a result of the research, it is found out that fiscal decentralization since the beginning of its implementation has been a significant factor in the growth of tax revenues in local budgets. Nevertheless, personal income tax prevails among fiscal fillers of budgets at the local level, so the problems of unemployment and lack of jobs in times of coronavirus crisis pose a challenge for the financial security of territorial communities. Further research on the topic is considered promising given the effectiveness of combining the benefits of fiscal decentralization with the relevant instruments of the State support to increase the local budget funds.

scholarly journals DIAGNOSIS OF THE LEVEL OF FINANCIAL DECENTRALIZATION OF LOCAL BUDGETS ON THE BASIS OF INTEGRAL EVALUATION

2021 ◽  
Author(s):  
Yurii Puhach
Keyword(s):  
Financial Stability ◽  
Local Level ◽  
The State ◽  
Financial Resources ◽  
Financial Security ◽  
Regional Strategies ◽  
Self Development ◽  
Decentralization Reform ◽  
Objective Description ◽  
Functional Components

The process of implementing socio-economic change at the local level is closely linked to administrative reform and financial decentralization as important tools for regulating and allocating budget funds. Problems of reforming the administrative-territorial system, the formation of budgetary policy of the regions with the expansion of powers should be based on the development of regional strategies and a comprehensive analysis of financial resources. Approaches to the economic analysis of the efficiency of the allocation of financial resources in the context of decentralization reform are becoming increasingly important. The analysis of individual indicators somewhat narrows the perception of economic processes and does not allow to assess the level of provision of funds of administrative-territorial units by areas and in general. The issues of improving the methods and tools for assessing the financial resources of local budgets in the context of decentralization are becoming important. The article proposes improved approaches to the analysis of the level of financial decentralization of local budgets on the basis of aggregate indicators by areas. The technique allows analyzing the state of resource-functional components over time. The application of integrated assessment contributes to the objective characterization of the level of financial security of the regions, the revision and development of economic opportunities in the context of limited resources of local budgets. The proposed approach contributes to the formation of an objective description of the level of financial security of the region, and hence the financial opportunities for self-development. The methodology reveals the state of resource-functional components, the dynamics of deviations of integral values, allows monitoring of quantitative benchmarks to achieve the desired level of financial stability of regions and allows focusing on objective reasons for real financial decentralization in Ukraine. The results of the analysis focus on the assessment of regional development trends in the context of financial decentralization and form the need for further research in this direction.

scholarly journals Decision Making at the State and Local Level: Does Science Matter?

2016 ◽  
Vol 49 (01) ◽  
pp. 21-26 ◽  
Author(s):  
Susan G. Mason
Keyword(s):  
Public Policy ◽  
Decision Making ◽  
Local Level ◽  
Policy Decision ◽  
The State ◽  
Public Officials ◽  
Policy Makers ◽  
The Public ◽  
Policy Decision Making ◽  
State And Local

ABSTRACTScience is believed to be an important part of public policy decision making because of its inherent characteristics of measurability, rigor, objectivity, replication, and peer review. The purpose of this research was to explore the linkage of science to public policy decision making. The research explores what state and local public officials know about science and how much they actually use science in their decision making. Interview results with public officials in the State of Idaho demonstrate that policy makers ultimately see science as only one element in the mix. Findings suggest that equal attention and debate should be given to how science interacts with all of the other factors that affect the public policy making process.

Citizen Relationship and Grievance Management System (CiR&GMS) through Multi-Channel Access for e-Government Services

2015 ◽  
Vol 7 (2) ◽  
pp. 43-67
Author(s):  
Velamala Ranga Rao
Keyword(s):  
Public Sector ◽  
Management System ◽  
Local Level ◽  
Policy Makers ◽  
Single View ◽  
Face To Face ◽  
The Public ◽  
Initial Stage ◽  
State And Local

Citizens are demanding greater access to interaction with government through their preferred channels or devices. The private sector uses different channels for their services, citizens except same level of services from the public sector. Therefore public sector needs to focus on creating multiple delivery channels (Traditional such as face to face, Telephone and Modern channels such as Website, E-mail, SMS), so that citizens can have ‘channels of choice', depending on specific needs, demands and preferences in order to increase citizens' participation and satisfaction. For this reason, the paper's purpose is 1) To understand multi-channel architecture, Integration, Management and its Strengths & Weakness 2) To develop a frame work for Citizen Relationship and Grievance Management System (CiR&GMS) for a single view 3) By applying proposed framework, To identify what types of channels are providing to access public services at National, State and Local level governments in India as a case study 4) To find out challenges and issues in implementation of multi-channel service delivery. The key findings of the case study are: a) There is no declining in providing traditional channels after introducing modern channels b) Many departments are offering mixed channels c) Usage of Mobile/SMS, Social media and Wi-Fi hotspots based channels are in initial stage d) t-Government channel is not yet initiated in any department e) Multi-channel integration and management is not yet initiated by many departments, these departments are managed channels as separate silos. The proposed framework may provide some guidance to the decision and policy makers in the public sector. However, such initiatives have many challenges to the developing countries like India.

scholarly journals RURAL ECONOMY UNDER CONDITIONS OF FISCAL DECENTRALIZATION AND COVID-19 WORLD CORONAVIRUS INFECTION PANDEMIC: A CLUSTER PARADIGM

2021 ◽  
Author(s):  
Serhii Petrukha ◽  
Keyword(s):  
Rural Development ◽  
Rural Economy ◽  
Fiscal Decentralization ◽  
Local Level ◽  
Value Added ◽  
State Regulation ◽  
The State ◽  
Financial Capacity ◽  
Decentralization Reform ◽  
Practical Recommendations

The study presents the evolution of the rural economy state regulation system based on the experience of economic relations, which covered a long historical path of development. Definitely that, in Ukraine, it is relatively developed, however, in accordance with the challenges caused by a corona crisis and fiscal decentralization, individual methods of the state regulation of the rural economy require not only further improving but also evaluating for real sources of revenues of territorial communities. This stipulated the goal of research (development of theoretical provisions, elaboration of methodical and practical recommendations on studying an impact of the corona crisis and decentralization on the rural economy), enabled to build up a respective methodology based on the combination of general scientific and special methods of research of interconnections between financial capacity of local budgets – rural economy (rural development) – regulation potential from rural territorial communities as well as formulate a chain of the following conclusions. A recession caused by COVID-19 and forced sequestration of the State Budget of Ukraine has made a start of financial uncertainty and low predictability of formation of the revenue side of local budgets, having posed not only a real threat to the implementation of the second stage of the decentralization reform in Ukraine but also having cancelled out a regulatory basis for sectoral modernization of the national and local economy, having essentially braked forming institutional capacity of territorial communities to regulate the rural economy, in particular, due to reduction in budgetary appropriations for the functioning of the State Fund for Regional Development, having formed a steady trend towards delaying in establishing the Fund for Development of Rural Areas. It is found that within the framework of the dual model of regulation of the rural economy at the local level, it is takes place by forming respective, as a rule, three-year programs of development of the agrarian sector of the economy, however, at the level, which still does not allow not only to ensure an expected level of local value-added of agro-products but also shape the regulation architecture ideology, from territorial communities, of the institutional composition of the rural economy, bringing, to the forefront, their potential to support the said process, which closely correlates with financial capacity. A conducted corona test for financial capacity against the background of reduction in the fiscal base of local budgets has established that the existing situation with receipts of financial resources does not allow to gain value-added from the functioning of the rural economy at the local level, having left a traditional level of regional dependence from the effectiveness of the performance of the agricultural production, which does not correlate, to a sufficient extent, with program values of stimulation of rural development, cutting them, on a priority basis, against the background of the need to improve transport connection to timely deliver medical aid to the population, be in a position to test it for the presence of a coronavirus and do future vaccination. The scientific novelty of the results of research consists in developing the theoretical provisions as well as elaborating methodical and practical recommendations on providing enhancement of the efficiency of the state regulation of the rural economy on the basis of the developed multi-stage methods of the assessment of the state of the rural economy and regulatory potential of territorial communities including forming a specialized system of assessment indicators reflecting an impact of the corona crisis on the status of local budgets (with a focus on rural territorial communities) with a projection of the degree of importance of each its component in the system of management of changes in the rural economy.

scholarly journals Burden of mental health disability in Kerala: A secondary time trend analysis from 2002 to 2018

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
J Joseph ◽  
H Sankar ◽  
D Nambiar
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Mental Retardation ◽  
Public Sector ◽  
Human Resources ◽  
Mental Health Disorders ◽  
The State ◽  
The Public ◽  
Health Infrastructure ◽  
Health Disorders

Abstract The fourth target of Sustainable Development Goal (SDG) 3 advocates for the promotion of mental health and wellbeing. The Indian state of Kerala is recognized for its gains in health and development but has substantial burden of mental health ailments. Historical analysis is vital to understand the pattern of mental health morbidity. The current study focusses on comparable estimates available from three largescale population-based surveys in India to explore trends in prevalence of mental health disorders over the years and map resources and infrastructure available for mental health care in Kerala. We undertook a secondary analysis of national demographic surveys from 2002 to 2018 which reported information on mental health and availability of health infrastructure and human resources. Data were collated and descriptive analyses were conducted. We compared the national and state level estimates over the years to study the trend in the prevalence of mental health disability. The prevalence of mental retardation and intellectual disability in Kerala increased from 194 per hundred thousand persons in 2002 to 300 per hundred thousand persons in 2018, two times higher to the national average. The prevalence of mental illness increased from 272 per hundred thousand people to 400 per hundred thousand people in sixteen years. The prevalence was higher among males (statistical significance was not indicated) in mental illness and mental retardation. 2018 data showed that the public sector had 0.01 hospitals and 5.53 beds per hundred thousand persons available for mental health treatment. Results showed a substantial increase in mental health illness over the 16-year study period that has affected males and females, as well as all social classes of the state. The current health infrastructure and human resources in the public sector of the state are inadequate to meet the current burden of the problem and to ensure universal access to care for its population. Key messages The trend in prevalence of mental health disorders in the state is increasing across the years. There is a mismatch between the extend of the problem and resources available in public sector.

ISO 9001 and the public service: an investigation of the effect of the QMS on the quality of public service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus
Keyword(s):  
Public Sector ◽  
Service Quality ◽  
Public Service ◽  
Public Services ◽  
The State ◽  
Iso 9001 ◽  
Knowledge Generation ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.

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