Tax instruments of local budget revenue regulation
The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets.
O. Sukach, L. Sarana, L. Gordienko
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ESTABLISHING LOCAL BUDGET EXPENDITURE - FUNDAMENTAL STAGE OF LOCAL BUDGETING
The establishing, sizing and distribution of local budgets expenditure by authorizing officers, by purpose, i.e. shares, activities, programs, projects, objectives, shall be carried out in accordance with the powers of the local public administration authorities, the priorities set by them, with a view to their operation and in the interests of the ...
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LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY
This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of ...
MAHDALENA MAHDALENA +2 more
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The excise tax from retail of tobacco articles takes an important place among additional tax proceeds of societies. This tax allows to fill up the profitable part of local budgets fast and may be directed to the needs of societies.
N.V. Bakhur
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Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine
The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration.
М. V. Dubynа
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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.
doaj
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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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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