Published December 31, 2019
| Version v1
Journal article
Open
Financial decentralization in Ukraine: prerequisites, problems, prospects
Authors/Creators
Description
The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment.
Files
Files
(1.2 MB)
| Name | Size | Download all |
|---|---|---|
|
md5:4eb34bde17b4c59c6885279e01fd73d4
|
1.2 MB | Download |
Additional details
References
- 1. Anderson, G. (2008). Federalism: An Introduction. Ontario: Oxford University Press. 2. Böckenförde, M. (2011). A Practical Guide to Constitution Building: Decentralized Forms of Government. Stockholm: International IDEA. 3. Break, G.F. (1980). Financing Government in a Federal System. Washington, D.C.: The Brookings Institution. 4. Budget Code of Ukraine. (2010). Available at: http://zakon5.rada.gov.ua/laws/show/2456-17 [Accessed 05 December 2019]. 5. Casella, A., Frey, B. (1992). Federalism and Clubs: Towards an Economic Theory of Overlapping Political Jurisdictions. European Economic Review, 36, 639-651. 6. Congress of the Council of Europe. (1985). European Charter of Local Self-Government. Strasbourg. Available at: https://rm.coe.int/ CoERMPublicCommonSearch Services/ DisplayDCTMContent?documentId=090000168007a088> [Accessed 05 December 2019]. 7. Constitution of Ukraine. (1996). Available at: http://zakon2.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%D1%80 [Accessed 05 December 2019]. 8. Cornes, R., & Sandler, T. (1996). The Theory of Externalities, Public Goods and Club Goods. 2d ed. Cambridge, U.K.: Cambridge University Press. 9. Decree of the President of Ukraine. (2015). «On the Strategy of Sustainable Development «Ukraine-2020». Available at: http://zakon5.rada.gov.ua/laws/show/5/2015 [Accessed 05 December 2019]. 10. Eaton, K. (2006). The downside of decentralization: Armed clientelism in Colombia. Security Studies, 15(4), 533–562. 11. Ganushchak, Yu., Sidorchuk, A., & Umland, A., 2017. Why and how Ukraine decentralizes. Polit.ru, [online] 07 April. Available at: http://polit.ru/article/2017 /04/07/decentralisation [Accessed 05 December 2019]. 12. Government of Ukraine, 2018. State Statistics Service of Ukraine. Available at: www.ukrstat.gov.ua [Accessed 05 December 2019]. 13. Hunter, J.S.H. (1977). Federalism and Fiscal Balance. Canberra: Australian National University Press. 14. King, D. (1984). Fiscal Tiers: The Economics of Multi-Level Government. London: George Allen and Unwin. 15. Ministry of Finance Ukraine. (2018). State Treasury Service of Ukraine. Available at: http://www.treasury.gov.ua/main/uk/index [Accessed 05 December 2019]. 16. Ministry of Regional Development, Construction and Housing and Communal Services of Ukraine. (2018). Decentralization in Ukraine. Available at: http://decentralization.gov.ua/ [Accessed 05 December 2019]. 17. Musgrave, R.A. (1959). The Theory of Public Finance. New York: McGraw Hill. 18. Musgrave, R.A., McLure, Ch.E., & Canberra, Jr. (1983). "Who Should Tax, Where, and What?" Tax Assignment in Federal Countries. Australian National University Press. 19. Oates W.E. (1991). The Theory of Fiscal Federalism: Revenue and Expenditure Issues-A Survey of Recent Theoretical and Empirical Research. Public Finance with Several Levels of Government, edited by Remy Prud'homme. The Hague/Koeningstein: Foundation Journal of Public Finance, 1-18. 20. Oates, W.E. (1972). Fiscal Federalism. New York: Harcourt Brace Jovanovich. 21. Resolution of the Supreme Council of Ukraine. (2015). «The plan of legislative support of reforms in Ukraine». Available at: http://zakon0.rada.gov.ua/laws/ [Accessed 05 December 2019]. 21. Tax Code of Ukraine. (2011). Available at: http://zakon5.rada.gov.ua/laws/show/2755-17 [Accessed 5 December 2019]. 22. The Law of Ukraine. (2014). «On Amendments to the Budget Code of Ukraine on the Reform of Intergovernmental Fiscal Relations». Available at: http://zakon2.rada. gov.ua/laws/show/79-19 [Accessed 05 December 2019]. 23. The Law of Ukraine. (2014). «On Cooperation of Territorial Communities». Available at: http://zakon2.rada.gov.ua/laws/show/1508-18.20 [Accessed 05 December 2019]. 24. The Law of Ukraine. (2015). «On Amending Certain Legislative Acts of Ukraine on Extending the Powers of Local Self-Government Bodies and Optimizing the Provision of Administrative Services». Available at: http://zakon0.rada.gov. ua/laws/show/888-19 [Accessed 05 December 2019]. 25. The Law of Ukraine. (2015). «On Amendments to Certain Legislative Acts of Ukraine Concerning the Decentralization of Authorities in the Field of Architectural-Building Control and Improvement of Urban Development Legislation». Available at: http://zakon0.rada.gov.ua/laws/show/320-19 [Accessed 05 December 2019]. 26. The Law of Ukraine. (2015). «On Amendments to the Law of Ukraine "On State Registration of Legal Entities and Individual Entrepreneurs». Available at: http://zakon3.rada.gov.ua/laws/show/667-19 [Accessed 05 December 2019]. 27. The Law of Ukraine. (2015). «On the basis of state regional policy». Available at: http://zakon0.rada.gov.ua/laws/show/156-19 [Accessed 05 December 2019]. 28. The Law of Ukraine. (2015). «On the Voluntary Association of Territorial Communities». Available at: http://zakon1.rada.gov.ua/laws/show/157-19 [Accessed 05 December 2019]. 29. The Law of Ukraine. (2016). «On Amendments to the Budget Code of Ukraine regarding the admission of certain administrative charges to local budgets». Available at: http://zakon2.rada.gov. ua/laws/show/1509-19 [Accessed 05 December 2019]. 30. The Law of Ukraine. (2017). «On Amending Certain Legislative Acts of Ukraine Concerning the Peculiarities of Voluntary Association of Territorial Communities Located on the Territories of the Adjacent Areas». Available at: http://zakon0.rada. gov.ua/laws/show/1923-19 [Accessed 05 December 2019]. 31. The Law of Ukraine. (2017). «On Amendments to Some Laws of Ukraine on the Status of Old-Age of a Village, a Settlement». Available at: http://zakon0.rada.gov.ua/laws/show/ 1848-19 [Accessed 05 December 2019]. 32. The Law of Ukraine. (2017). «On Amendments to Some Laws of Ukraine Concerning the Voluntary Adoption of Territorial Communities». Available at: http: //zakon0.rada.gov.ua/laws/show/1851-19 [Accessed 05 December 2019]. 33. United Nations. (2018). International Monetary Fund. Available at: http://www.imf.org/external/research/index.aspx [Accessed 05 December 2019]. 34. USAID. (2009). Democratic Decentralization Programming Handbook. [pdf] United States Agency for International Development. Available at: http://pdf.usaid.gov/ pdf_docs/pnaea460.pdf [Accessed 05 December 2019]. 35. Wildasin, D.E. (1986). Urban Public Finance. London: Harwood Academic Publishers.