BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

The Theoretical Principles for the Formation of Fiscal Space of Territorial Communities in the Conditions of Transformation Processes
Zakhidna O. R., Vatsiak D. I., Zakhidnyi R. V.

Zakhidna, Oksana R., Vatsiak, Diana I., and Zakhidnyi, Roman V. (2021) “The Theoretical Principles for the Formation of Fiscal Space of Territorial Communities in the Conditions of Transformation Processes.” Business Inform 11:19–25.
https://doi.org/10.32983/2222-4459-2021-11-19-25

Section: Economic Theory

Article is written in Ukrainian
Downloads/views: 0

Download article (pdf) -

UDC 336.14.352

Abstract:
The article is aimed at deeper studying and identifying the theoretical and methodological principles for the formation of sources of expansion of the fiscal space of territorial communities in the context of transformation processes in Ukraine. The publication proposes the authors’ own definition of the category of «fiscal space of territorial communities» as an environment for interaction between fiscal policy actors on the redistribution of budget resources and ensuring the financial capacity of amalgamated hromadas (AHs). The composition of revenues of budgets of AHs is analyzed. The main advantages of decentralization and certain risks inherent therein are presented. The goals of administrative and financial decentralization in terms of levels of public administration are characterized. The share of local budget revenues in the GDP of different countries is studied. It is defined that in the process of decentralization, the tax system of Ukraine has undergone changes in the structure of tax distribution between levels of management directed towards the benefits of local self-government. In particular, as the financial basis of local self-government in terms of the performance of their own powers is determined taxes and fees that have a direct «connection» with the territory of the relevant administrative and territorial unit. By amending the Budget and Tax Codes of Ukraine, it was achieved to consolidate stable sources of income of local budgets and expand the budget powers of local self-government bodies. Prospects for further research in this direction are the development of practical recommendations on the sources of expansion of the fiscal space of territorial communities in the context of transformation processes in Ukraine, the definition of effective and affordable ways to finance territorial communities.

Keywords: fiscal space, decentralization, financial capacity, taxes, amalgamated hromadas, local self-government.

Fig.: 2. Tabl.: 1. Bibl.: 11.

Zakhidna Oksana R. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Vatsiak Diana I. – Master, Department of Financial Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Zakhidnyi Roman V. – Master, Department of Financial Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

“Fiskalnyi prostir staloho sotsialno-ekonomichnoho rozvytku derzhavy“ [Fiscal Space of Sustainable Socio-economic Development of the State]. Ternopil : TNEU, 2016. http://dspace.wunu.edu.ua/bitstream/316497/12154/1/a_002.pdf
Kvasnii, O. R. “Teoretychni osnovy vyznachennia fiskalnoho prostoru terytorialnykh hromad v umovakh detsentralizatsii“ [The Theoretical Bases for Determining the Fiscal Space of Territorial Communities in a Decentralized Environment]. Biznes Inform, no. 11 (2019): 34-40. DOI: https://doi.org/10.32983/2222-4459-2019-11-34-40
Zatonatska, T. H., and Tkachenko, O. Ye. “Teoretychna sutnist ta osoblyvosti formuvannia fiskalnoho prostoru“ [Theoretical Essence and Features of Fiscal Space Formation]. Naukovi zapysky Natsionalnoho universytetu «Ostrozka akademiia». Seriia «Ekonomika». 2016. https://ecj.oa.edu.ua/articles/2017/31/24.pdf
[Legal Act of Ukraine] (2015). https://zakon.rada.gov.ua/laws/show/5/2015#Text
“Reforma detsentralizatsii“ [Decentralization Reform]. https://www.kmu.gov.ua/diyalnist/reformi/efektivne-vryaduvannya/reforma-decentralizaciyi
“Terytorialni hromady v umovakh detsentralizatsii: ryzyky ta mekhanizmy rozvytku“ [Territorial Communities in the Conditions of Decentralization: Risks and Mechanisms of Development]. Lviv : DU «Instytut rehionalnykh doslidzhen imeni M. I. Dolishnyoho NAN Ukrainy». 2020. https://ird.gov.ua/irdp/p20200001.pdf
Melnychuk, B. M. “Shliakhy vdoskonalennia mistsevykh podatkiv i zboriv v Ukraini na osnovi zarubizhnoho dosvidu“ [Ways to Improve Local Taxes and Fees in Ukraine Based on Foreign Experience]. Visnyk studentskoho naukovoho tovarystva «VATRA» Vinnytskoho torhovelno-ekonomichnoho instytutu KNTEU. 2020. http://www.vtei.com.ua/doc/2020/23042020konf/13_93.pdf
“Osnovni makropokaznyky ekonomichnoho i sotsialnoho rozvytku Ukrainy na 2021 rik: ekspertnyi ohliad“ [The Main Macro Indicators of Economic and Social Development of Ukraine in 2021: An Expert Review]. https://decentralization.gov.ua/news/12690
Treshchov, M. M. “Upravlinnia resursnym zabezpechenniam mistsevykh biudzhetiv v umovakh detsentralizatsii vlady v Ukraini“ [Management of Resource Provision of Local Budgets in the Conditions of Decentralization of Power in Ukraine]. http://www.dridu.dp.ua/nauka/sv_rada_D/avtoref/Treshchev_aref.pdf
Bryl, M. et al. “Uspishna terytorialna hromada: buduiemo razom“ [Successful Territorial Community: We Build Together]. Kharkiv : VB «Faktor», 2018. https://despro.org.ua/library/publication/UspishnaTerytorialnaHromada2018.pdf
Halamai, R. Ya. “Transformatsiia podatkovoi systemy Ukrainy v umovakh reformuvannia mistsevoho samovriaduvannia“ [Transformation of the Tax System of Ukraine in the Conditions of Local Self-government Reform]. https://lnu.edu.ua/wp-content/uploads/2021/04/dis_galamai.pdf

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster