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
1. Pasichnyk, M. “Evolution and Characteristic Features of Decentralization of Public Administration.” Bulletin of the National Academy of Public Administration under the President of Ukraine, no. 4, 2010, pp. 175-182.
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.
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.
Downloads
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
Issue
Section
State finance management
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
