Tag: financial autonomy

Analysis of budget decentralization processes, revenues and expenditures of local budgets

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. Analysis of budget decentralization processes, revenues and expenditures of local budgets//Science online: International Scientific e-zine - 2022. - №10. - https://nauka-online.com/en/publications/economy/2022/10/02-11/

Annotation: The article describes the essence of "budgetary decentralization", explains the advantages and risks of implementation at the regional level. The peculiarities of decentralization from the point of view of macroeconomic adjustment of socio-economic processes are revealed, the goals of budgetary decentralization and its main tasks aimed at creating conditions for the responsible activity of state authorities are established. The legal regulation, budget policy and its effectiveness at the local level were analyzed. The financial support of local self-government was considered and the expenditure of local budgets has been analyzed. Peculiarities of the formation of local budgets of Ukraine in conditions of decentralization of power were studied, the processes of formation of tax revenues and use of funds of local budgets of Ukraine are described. The role of the budget in the management of local finances is determined.

Budget decentralization as a factor of economic development

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. Budget decentralization as a factor of economic development//Science online: International Scientific e-zine - 2018. - №6. - https://nauka-online.com/en/publications/economy/2018/6/byudzhetnaya-detsentralizatsiya-kak-faktor-ekonomicheskogo-razvitiya/

Annotation: The article considered the main advantages and disadvantages of the local decentralization. Also has been researched the foreign experience of constructing budget decentralization. Proposed the possible measures to improve decentralization of Ukraine. Decentralization is the transfer of budget powers from state authorities to local self-government bodies. Also has been investigated the term of «united territorial communities» wich are a territorial communities that, as a result of a voluntary association that can independently or through appropriate local self-government bodies provide the appropriate level of services, in particular in the field of education, culture, health care, social protection.

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