LOCAL BUDGETS UNDER CURRENT DECENTRALIZATION: UKRAINE AND FOREIGN EXPERIENCE
The article is devoted to the major trends and issues of development of local budgets in Ukraine. A study of the essence of fiscal decentralization as one of the components of the management, aimed at reducing the dependence of local governments from the
O. Cheberyako, O. Ryabokon
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PROBLEMS OF FORMATION OF REVENUE BASE OF LOCAL BUDGETS
The structure of earnings of local budgets of Ukraine is considered in the article. The share of tax receivables was considered in the structure of earnings of local budgets. Part of non-tax receivables was analysed.
Ю. М. Проценко
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Formation of the Fiscal Space of Local Self-Government in the Context of Decentralization of Public Finances [PDF]
The aim of the research is the theoretical substantiation of the structure and the definition of the peculiarities in forming the fiscal space of local self-government in the context of decentralization of public finances.
Kuzkin Yevgen Yu.
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Incentives to provide local public goods: fiscal federalism, Russian style [PDF]
Based on a unique data set on Russian city budgets, this paper shows that revenue sharing between regional and local governments provides local governments with no incentive to increase tax base or provide public goods.
Zhuravskaya, Ekaterina
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Analysis of the Local Budget’s Expenditures Structure at Different Types of Administrative Units in Romania [PDF]
Financial decentralization process affected the expenditure part of the local budgets in Romania by imposing new destinations for own revenues, but also by limiting the decision autonomy because of the equalization system design or the transfer of ...
Dan-Constantin Danuletiu +1 more
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Reference Distorted Prices [PDF]
I show that when consumers (mis)perceive prices relative to reference prices, budgets turn out to be soft, prices tend to be lower and the average quality of goods sold decreases.
A Biswas +28 more
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Theoretical and Methodological Justification for the Formation of Local Budgets in the Context of Decentralization [PDF]
The aim of the article is to formulate a theoretical and methodological justification for the formation of local budgets, including budgets of united territorial communities (UTC).
Pasichnyk Yurii V.
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Assessment of the level of local budget financial decentralization: Case of Ukraine [PDF]
Further improvement of financial relations at the local level and the development of local budgets take place in the context of financial decentralization.
Nadiya Dekhtyar +3 more
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SOCIALIZATION PROBLEMS OF INTERGOVERNMENTAL RELATIONS IN UKRAINE
In the paper the revenues of local budgets and their dependence on intergovernmental transfers during years 2009-2012 were analyzed. The tendency of finding ways to balance spending on social programs with the budget by the public authorities is revealed.
S. Rybak
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Drawing up the budgets of French local authorities during the Covid–19 epidemic
The containment period related to the Covid-19 epidemic required adaptations for the elaboration of local budgets. Owing to the containment that took place in France on 17 March 2020 and the declaration of a state of health emergency on 24 March 2020 ...
Loïc Levoyer
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