{"id":17165,"date":"2022-04-20T13:52:44","date_gmt":"2022-04-20T10:52:44","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=17165"},"modified":"2022-05-11T21:16:47","modified_gmt":"2022-05-11T18:16:47","slug":"perspective-directions-of-improvement-of","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/perspective-directions-of-improvement-of\/","title":{"rendered":"Butenko V. Perspective Directions of Improvement of Management of Intergovernmental Fiscal Relations in Ukraine on the Example Of the Developed Countries of the World"},"content":{"rendered":"

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JEL Classification<\/strong>: H61; H77
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DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V31(2022)-2<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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V. V. Butenko, <\/strong>Candidate of Economic Sciens, associate professor, Odessa I. I. Mechnikov National University, Odesa, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-7650-2347<\/a>
\ne-mail:<\/strong>
vika.onu2017@gmail.com<\/span><\/a><\/p>\n

<\/h2>\n

Perspective Directions of Improvement of Management of Intergovernmental Fiscal Relations in Ukraine on the Example of the Developed Countries of the World<\/strong><\/h2>\n

Abstract. Introduction<\/strong>. In any state, due to the existence of an administrative-territorial division, there are relations between public authorities of different levels in the budgetary sphere. The main task of organizing and managing inter-budgetary relations is to provide state guarantees at a certain minimum acceptable level throughout the territory and all citizens regardless of their place of residence when receiving equal state social services. At present, unfortunately, in Ukraine there is a political inconsistency in the problem of the division of competences and responsibility for the implementation of specific functions of central, regional and local authorities, which negatively affects the processes of redistribution of intergovernmental resources.<\/p>\n

Purpose. <\/strong>The purpose of this article is to investigate the mechanisms of implementation of the state budget policy and the model of organization of public administration of budget relations, which are used in economically developed countries of the world in order to determine their specificity, which will enable to effectively regulate the current economic situation in Ukraine.<\/p>\n

Results.<\/strong> The current mechanism of budgetary equalization and the model of organization of public administration of budget relations in Ukraine is analyzed. The models of state participation in budget policy of different countries of the world are outlined. The components of the mechanism of management and regulation of interbudgetary relations at the regional level are determined.<\/p>\n

Conclusions.<\/strong> Considering the model of the mechanism of management of intergovernmental relations, we can conclude that there is no definite model acceptable to all countries of the world. The construction of a specific mechanism is based on the level of decentralization of the budget and taxation system, the scope of the powers of local authorities, the political choice between efficiency and equality, the depth and degree of disproportion between administrative and territorial units.<\/p>\n

Keywords:<\/strong> intergovernmental fiscal relations, intergovernmental fiscal transfers, state budget, local budgets, financial equalization.<\/p>\n

References:<\/strong><\/p>\n

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  1. Zajchykova, V. V.(2007). Local finances of Ukraine and European countries. Kiev: NDFI. 299 [in Ukrainian].<\/li>\n
  2. Kazjuk, Ja. M. (2013). Models of Public Administration of Intergovernmental Fiscal Relations in Developed Countries: Lessons for Ukraine. Teorija ta praktyka derzhavnogho upravlinnja i miscevogho samovrjaduvannja : zb. nauk. pr. Khersonsjkogho nacionaljnogho tekhnichnogho universytetu.<\/em> 1. Retrieved from : http\/\/ http:\/\/nbuv.gov.ua\/UJRN\/Ttpdu_2013_1_9 [in Ukrainian]<\/li>\n
  3. Kazyuk, Ya. M. (2013). The system of financial equalization and features of methods for determining intergovernmental transfers : the experience of European countries. Nauka ta osvita \u2013 novyy vymir<\/em>. Tovarystvo kul\u02b9turnoho ta naukovoho prohresu v Tsentral\u02b9niy ta Skhidniy Yevropi. Budapesht. 150-154 [in Ukrainian].<\/li>\n
  4. Consultative Support for Local Government Reform, QCBS-2 : Final Report. (2010). Retrieved from : www.minfin.gov.ua\/file\/ link\/316393\/file\/Final_report_QCBS-2_ukr.rar. [in Ukrainian].<\/li>\n
  5. Kuljchycjkyj, M. I. (2015). Strategy of the state policy of Ukraine in the context of financial decentralization. Ekonomika, upravlinnya, pravo : problemy ta perspektyvy : Zbirnyk naukovykh statey<\/em>. 2. Agenda Publishing House. Coventry, United Kingdom. 64-74 [in Ukrainian].<\/li>\n
  6. Lunina, I. O. (2006). Public finances and reform of inter-budgetary relations. Kiev : Nauk. Dumka. 432 [in Ukrainian].<\/li>\n
  7. Bodrova, V. Gh. (2006). Regulation of intergovernmental relations : Ukraine and European experience. Kiev : NADU. 296 [in Ukrainian].<\/li>\n
  8. Slukhaj, S. V. (2006). Foreign experience in organizing local finance. Finansy Ukrajiny<\/em>. 7. 12-21[in Ukrainian].<\/li>\n
  9. Shyshko, O. V. (2011). Areas of development of the system of inter-budgetary relations of Ukraine in the medium-term perspective. Finansy Ukrajiny<\/em>. 7. 51- 61 [in Ukrainian].<\/li>\n
  10. Jacenko, Ju. O. (2011). World experience of fundamentals of financial equalization organization : lessons for Ukraine. Ekonomika Ukrajiny<\/em>. 6. 66-77 [in Ukrainian].<\/li>\n
  11. Bailey, S. J. (1999). Local Government Economics : Principles and Practice Macmillan press ltd, London : Macmillan press ltd. 359 [in English].<\/li>\n
  12. Spearman, K. C. (2000). Operating Budget LGFM. Bratislava. 92 [in English].<\/li>\n
  13. Merna, A. (2001). Financing Infrastructure Projects Thomas Telford Publishing. SIGMA. 500 [in English].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>18 January 2022<\/p>\n

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    Butenko V. (2022). Perspective Directions of Improvement of Management of Intergovernmental Fiscal Relations in Ukraine on the Example Of the Developed Countries of the World. Modern Economics, 31(2022), 12-20. DOI: https:\/\/doi.org\/10.31521\/modecon.V31(2022)-02.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    [vc_row][vc_column][vc_column_text] JEL Classification: H61; H77 DOI: https:\/\/doi.org\/10.31521\/modecon.V31(2022)-2 [\/vc_column_text][vc_column_text] V. V. Butenko, Candidate of Economic Sciens, associate professor, Odessa I. I. Mechnikov National University, Odesa, Ukraine ORCID ID: 0000-0001-7650-2347 e-mail: vika.onu2017@gmail.com Perspective Directions of Improvement of Management of Intergovernmental Fiscal Relations in Ukraine on the Example of the Developed Countries of the World Abstract. Introduction. In
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