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.

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.

scholarly journals IMPROVING METHODS OF FINANCING EDUCATIONAL INSTITUTIONS FROM THE LOCAL BUDGET

2021 ◽  
Author(s):  
Larysa Rybina
Keyword(s):  
Local Level ◽  
Educational Institutions ◽  
Economic Activities ◽  
Program Budget ◽  
Budgetary Institutions ◽  
Financing Mechanism ◽  
Local Budget ◽  
Definition Of ◽  
Budget Execution

The education system is a significant basis for the development of both society and an individual. With the help of education, the future development potential of the state is formed, both in economic and spiritual terms. It was revealed that today the financing mechanism of the school is closely related to its management system, due to which the methods of administrative distribution of financial resources prevail at the local level, the planning of expenses for the maintenance of the school is carried out on the basis of last year's expenses, and only protected items of expenditure are mainly provided with full funding. All this prompts school leaders to solve a significant part of financial problems at the expense of parents or sponsorship, and not by conducting effective financial and economic activities of the institution, responsible spending of budgetary funds. It has been substantiated that it is efficient to finance the school with the help of the target-oriented format of the local budget execution, which is constantly being improved. When developing a budget program, the main administrators of budget funds need to clearly understand how to measure the results of its implementation. It is to measure such results that effective indicators of the implementation of budget programs are used - indicators, on the basis of which the assessment and analysis of the effectiveness of the use of budget funds provided for the implementation of the budget program (subprogram) is carried out to achieve the goal of the budget program (subprogram) and the implementation of its tasks. The introduction of a program-targeted method of forming a school budget, focused on the result, as a mechanism for financing the activities of budgetary institutions, eliminates the shortcomings of the estimated financing method. The target-oriented method assumes the definition of the goal to be achieved as a result of the use of budgetary funds, and provides information on the quality of service delivery, the resulting social effect. The program-target planning method is at the heart of the results-based budgeting model, it involves the formation of a program budget that combines the requirements for the planned result and for the allocation of resources.

scholarly journals BUDGET POLICY TO STIMULATE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS

2020 ◽  
Author(s):  
Yurii Radionov ◽  
Keyword(s):  
Quality Of Life ◽  
Economic Development ◽  
Local Governments ◽  
Local Level ◽  
Policy Instruments ◽  
Conceptual Apparatus ◽  
Socio Economic Development ◽  
Budget Policy ◽  
Local Budget

The system of regional development and the conceptual apparatus of the term “region” are analyzed. Modern problems of local budgets are revealed. The focus is on the low level of financial capacity of local budgets, which affects the state of solving current socio-economic problems, as well as the independence of local governments. At the same time, there are examples of inefficient use of budget funds, which are allowed by budget managers at the local level, which negatively affects the achievement of priority goals of socio-economic development of territories. Attention is focused on the need to improve the quality of management of managers and recipients of budget funds, including the use of program-targeted budgeting method. Emphasis was placed on the need to expand the tax capacity of the regions in filling local budget revenues. Emphasis is placed on the expediency of better use of budget policy instruments in improving the effectiveness of budget expenditures, ensuring sustainable dynamics of socio-economic development of regions, which will improve the level and quality of life.

scholarly journals Smart Villages in EU Policy: How to Match Innovativeness and Pragmatism?

2018 ◽  
pp. 163-179
Author(s):  
Oskar Wolski
Keyword(s):  
Rural Development ◽  
Development Policy ◽  
Local Governments ◽  
Eu Policy ◽  
Regional Sources ◽  
Eu Policies ◽  
Definition Of ◽  
The Eu

Smart Villages is an approach to rural development which has been under discussion in the EU as one of the subthemes that the ENRD is working on. For this reason, the Thematic Group (TG) on Smart Villages was launched in 2017. Since then it has been contributing to the definition of smart villages, discussing the changes in rural development policy and opportunities for providing support for smart villages, exchanging experience and best practices in smart rural development, and serving as a forum for dialogue between various rural stakeholders. This paper outlines the discussion held during the selected meetings of the TG and briefly indicates the academic background of the approach discussed. Its aim was to present Smart Villages in terms of EU policy. Hence, the paper presents the genesis of the EU debate, highlights some of the dilemmas of the definition of smart villages, indicates the role of the territorial governments and the EU in creating the conditions for implementing the approach, and shows the selected examples of smart rural development. Smart Villages is an alternative way of thinking about the quality of rural life, and it seems to respond to the way the EU policy is evolving. However, it calls for better tailored tools and instruments, which applies both to EU policies and national/regional sources. It also calls for regional and local governments to play their role in the process.

Strengthening local communities through development of local self-government institutions

2021 ◽  
Vol 23 (2) ◽  
pp. 63-67
Author(s):  
ANTON PILSHCHIKOV ◽  
Keyword(s):  
Local Governments ◽  
Local Community ◽  
Local Level ◽  
Public Organizations ◽  
Local Communities ◽  
Communication Process ◽  
Non Profit ◽  
Local Problems ◽  
Definition Of

Solving problems at the local level requires the unified activity of both the municipal authorities and representatives of civil society. In this regard, the author attempts to comprehend the concepts of ‘local self-government’ and ‘local community’ in the context of the formation of a cooperative environment in the relationship between them, and also gives his own definition of the term based on existing approaches and views. The essence of this understanding of the local community is to emphasize the uniqueness of the role of local governments and public organizations, as well as individual citizens. The author focuses on the participation of non-profit organizations in this process, which is illustrated by the example of the all-Russian Council of local self-government and projects implemented by this organization, as well as by considering the work of the Association for the promotion of twinning relations of Cologne and Volgograd. The paper concludes that the role of the non-profit sector in the development of local communities needs to be strengthened in Russia. At the same time, it is necessary to change approaches to the definition of the term ‘local community’ in such a way that it reflects the desire to form associations that meet the criteria for involvement in the process of solving local problems that arise for public organizations and local residents (of different focus and different significance for the municipal territory). It is important that local communities have their own opportunities for self-identification against the background of existing associations and have a fruitful influence on the communication process between different communities and allow the exchange of experience in various fields.

scholarly journals Financial security of local self-government in the conditions of financial decentralization in Ukraine

2020 ◽  
Vol 2 (97) ◽  
pp. 243-262
Author(s):  
S. Ptashnyk ◽  
◽  
Y. Ulyanych ◽  
O. Rolinsky
Keyword(s):  
Local Governments ◽  
Social Orientation ◽  
Financial Capacity ◽  
Tax Legislation ◽  
Before And After ◽  
Local Budget ◽  
Labor Resources ◽  
Definition Of ◽  
Infrastructure Maintenance ◽  
The Impact

In order to identify the impact of changes that have been introduced as a result of decentralization, a study was conducted on the effectiveness of the formation of the revenue side of local budgets in the period before and after the beginning of local government reform. To conduct a comprehensive analysis of changes in the definition of revenues and expenditures of local budgets, the level of the ratio of expenditures made from the local budget to tax revenues has been established. There was a significant increase in the values of the indicator, which means a decrease in the level of tax capacity of local budgets. In the context of the analysis of changes in the composition and structure of local budget revenues, an increase in the differentiation of revenues to general and special funds almost doubled in the period after the changes to the budget and tax legislation. This is evidence of the growing social orientation of budgetary resources and the lack of their focus on economic development of administrative-territorial units of lower levels. The role of basic taxes in ensuring the capacity of territorial communities is determined. The transition to the use of subventions as transfers to local budgets has been noted, which indicates a decrease in the possibility for local governments to independently resolve the issue of directing funds from the provided transfers to the relevant areas. The expediency of determining the relationship of such factors as the number of inhabitants of the community and the level of its financial capacity in connection with the creation at the first stage of formation of united territorial communities as administrative-territorial units with up to 2 thousand people, and and communities with a population of 20 thousand people. As a result, communities with larger populations were found to have greater financial potential. The most effective is the formation of communities with a number of 10-25 thousand people. The reason for the formation of patterns between the number of inhabitants and financial capacity is determined, first, the presence of greater opportunities for business development, the availability of labor resources and the market for products; second, greater potential for sustainable development and infrastructure maintenance and development opportunities in large communities.

Strategic Role of Zakat in Multidimensional Quality of Life in Sijunjung, Indonesia

2018 ◽  
Vol 15 (1) ◽  
pp. 55-72
Author(s):  
Herlin Hamimi ◽  
Abdul Ghafar Ismail ◽  
Muhammad Hasbi Zaenal
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Wealth Distribution ◽  
Absolute Poverty ◽  
Before And After ◽  
The Status ◽  
Being There ◽  
The Impact

Zakat is one of the five pillars of Islam which has a function of faith, social and economic functions. Muslims who can pay zakat are required to give at least 2.5 per cent of their wealth. The problem of poverty prevalent in disadvantaged regions because of the difficulty of access to information and communication led to a gap that is so high in wealth and resources. The instrument of zakat provides a paradigm in the achievement of equitable wealth distribution and healthy circulation. Zakat potentially offers a better life and improves the quality of human being. There is a human quality improvement not only in economic terms but also in spiritual terms such as improving religiousity. This study aims to examine the role of zakat to alleviate humanitarian issues in disadvantaged regions such as Sijunjung, one of zakat beneficiaries and impoverished areas in Indonesia. The researcher attempted a Cibest method to capture the impact of zakat beneficiaries before and after becoming a member of Zakat Community Development (ZCD) Program in material and spiritual value. The overall analysis shows that zakat has a positive impact on disadvantaged regions development and enhance the quality of life of the community. There is an improvement in the average of mustahik household incomes after becoming a member of ZCD Program. Cibest model demonstrates that material, spiritual, and absolute poverty index decreased by 10, 5, and 6 per cent. Meanwhile, the welfare index is increased by 21 per cent. These findings have significant implications for developing the quality of life in disadvantaged regions in Sijunjung. Therefore, zakat is one of the instruments to change the status of disadvantaged areas to be equivalent to other areas.

Determinants of regional and local development – their impact on socio-economic space

2019 ◽  
pp. 3-9
Author(s):  
Krzysztof Rejman ◽  
Roman Fedan
Keyword(s):  
Economic Growth ◽  
Local Development ◽  
Local Level ◽  
Local Policy ◽  
Economic Changes ◽  
Production Factors ◽  
Rational Planning ◽  
Local Resource Management

Processes of the expected spatial socio-economic changes arise as a result of rational planning and continuation of development at regional and local level. A three-tier division ofthe local self-government creates opportunities for engagement of community in the rational planning model and local resource management, as well as usage of production factors; for socio-economic growth and improvement in the quality of life of the residents. The aim of the article is to show the functional structure and role of local government units in formation of regional and local policy toincrease economic growth, while maintaining the environmental protection requirements.

scholarly journals Standard Quality Banking Services of Islamic Banks

2018 ◽  
Vol 8 (1) ◽  
pp. 301
Author(s):  
Haneen A. Al-Khawaja ◽  
Barjoyai Bardai
Keyword(s):  
Islamic Law ◽  
Theoretical Aspect ◽  
Islamic Banking ◽  
Islamic Banks ◽  
High Confidence ◽  
Banking Services ◽  
Standard Quality ◽  
Definition Of

This research discusses in detail the theoretical aspect of the quality standards of banking services of traditional Islamic banks. The criterion of "Shari'ah Compliance" was added by the researcher to the importance and role of dealing with Islamic banks, the definition of this standard and its importance, how to test it for banks as well as how, without the legitimate commitment of these banks to what is classified as Islamic from the foundation, we focus on the importance of the existence of a legal commitment to any Islamic bank to achieve the quality of Islamic banking services of high quality in accordance with Islamic law and laws to achieve a high confidence in the customers who belong to him and deal with his Conspiracy.

scholarly journals Golgi-Colonnier method: correlation of the degree of chromium reduction and pH change with quality of staining.

1994 ◽  
Vol 42 (3) ◽  
pp. 393-403 ◽  
Author(s):  
A Angulo ◽  
J A Merchán ◽  
M Molina
Keyword(s):  
Chromium Reduction ◽  
Ph Change ◽  
Total Chromium ◽  
Chromium Species ◽  
Cell Staining ◽  
Before And After ◽  
Neuronal Proteins ◽  
Ph Increase

We examined the role of chromium reduction in the Golgi-Colonnier method, correlating the quality of neuronal impregnation with the levels of hexavalent (CrVI) and trivalent (CrIII) chromium in the tissue and in the chromation fluid (CF). The concentrations of both chromium species were assessed by measuring spectrophotometrically the CrVI before and after oxidizing the sample and by calculating the ratio of CrVI to total chromium (chromium ratio, CrR). The CrR was almost identical in the tissue and the CF, decreasing exponentially during chromation due to a progressive consumption of CrVI to form CrIII. Satisfactory cell impregnation was obtained only when the CrR was 0.45-0.7, regardless of other factors. The CrR values could be accurately predicted by the pH increase of the CF; this increase has proven to be a most reliable criterion to decide the endpoint of the chromation process. The dependence of cell staining on the [CrIII], together with the well-known ability of this species to bridge proteins, suggests that the key event for cell impregnation is the cross-linking of neuronal proteins by CrIII polymers.

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