FEATURES OF FORMATION OF LOCAL BUDGET INCOME IN THE CONDITIONS OF BUDGET DECENTRALIZATION
DOI:
https://doi.org/10.15330/apred.2.13.201-209Keywords:
decentralization, budget decentralization, local budgets, local budget revenues, tax revenues, non-tax revenues, local authoritiesAbstract
In the article the theoretical aspects of definition of the essence of the concept of “budget decentralization” are considered, the main stages of formation of a decentralized state are considered. The structure and dynamics of revenues of local budgets of Ivano-Frankivsk region from 2010 to 2016 are analyzed. The level of implementation of the revenue of local budgets, as well as the peculiarities of their formation and conditions of budget reform in Ukraine is analyzed.
References
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13. Roshilo, V. I. “Formation of Budgets of the Joint Territorial Communities: Problems and Prospects.” Economic Forum, no. 2, 2016, pp. 295-299.
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15. Slobodianiuk, N.O., and M.O. Konina. “Problems of forming the revenue of local budgets in conditions of financial decentralization.” Economy and society, issue 2, 2016, pp.611-616.
2. Salo, T. “Decentralization of the financial system: the state and level assessment in Ukraine.” Efficiency of public administration, issue 35, 2013, pp. 324-330.
3. Blankart, S. Public Finances in Democracy: Introduction to Financial Science. Edited by V.M. Fedosov, Lybid, 2000.
4. Decentralization and Effective Local Self-Government, 2007.
5. Bibik S. P., and G. M. Siuta. Dictionary of foreign words: Interpretation, word formation and word-formation: About 35,000 words and phrases.
Edited by S. Ya. Yermolenko, Folio, 2006.
6. Danylyshyn, B. M. “Decentralization of governance in Ukraine: which to start from?” Kontrakty. ua, kontrakty. ua / article / 82116. Accessed 26 Apr. 2017.
7. Bagmet M.O., and T.M. Lychko. “Value of local self-government as a democratic form of decentralization of state authorities.” Scientific works. Series “State. management”, no. 112, 2009, pp. 33-37.
8. Kukartsev, О. “Institutional mechanisms of regional policy: centralization and decentralization of authority.” Ukr. national idea: realities and prospects of development: sciences works, no. 19, 2007, pp. 101-108.
9. Savchuk, S. “Theoretical Aspects of Budget Decentralization.” Scientific Notes of the Ternopil National Pedagogical University. Series: Economics, no. 16, 2004, pp. 81-85.
10. Kudriashov, V.P., and B.P. Selinkov. “Budget system concept and its decentralization.” Finance of Ukraine, no. 8, 2006, pp. 25-32.
11. Osadchuk, S.V. “Budget Decentralization: State and Prospects.” Theory and Practice of Public Administration, issue 3, 2008, pp. 274-281.
12. Kiiak, M. M., and K. A. Sochka. “Problems of the formation of local budget revenues in modern conditions.” Bulletin of the Odessa National University. Series: Economics, vol. 19, issue. 2 (5), 2014, pp. 143-147.
13. Roshilo, V. I. “Formation of Budgets of the Joint Territorial Communities: Problems and Prospects.” Economic Forum, no. 2, 2016, pp. 295-299.
14. The Budget Code of Ukraine. Verkhovna Rada Ukraiiny, zakon3.rada.gov.ua/laws/show/2456-17. Accessed 26 Apr. 2017.
15. Slobodianiuk, N.O., and M.O. Konina. “Problems of forming the revenue of local budgets in conditions of financial decentralization.” Economy and society, issue 2, 2016, pp.611-616.
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Published
2017-06-26
How to Cite
Shchur, R., & Zvarych, . T. (2017). FEATURES OF FORMATION OF LOCAL BUDGET INCOME IN THE CONDITIONS OF BUDGET DECENTRALIZATION. The Actual Problems of Regional Economy Development, 2(13), 201–209. https://doi.org/10.15330/apred.2.13.201-209
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State finance management
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