UDC 336.2; JEL H61, H79, O23
Radelytskyy, Yu. O., & Kvasniy, O. R. (2018). Mistsevi byudzhety v umovakh detsentralizatsiyi: teoretychni aspekty [Local budgets interms of decentralization: theoretical aspects]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 133 (5) (pp. 147-153). Retrieved from http://ird.gov.ua/sep/doi/sep2018.05.153. [in Ukrainian].
Sources: 7

Authors



Radelytskyy Yuriy Orestovych

Ph.D. of Economics, Associate Professor

Associate Professor of the Department of accounting and audit of the Faculty of Economics of the Ivan Franko National University of Lviv

Contacts: radelyckyjjurij@gmail.com

Webpages:

Kvasniy Oksana Romanivna

Postgraduate of the Drohobych Ivan Franko State Pedagogical University

Contacts: lg_k@ukr.net

Webpages:

Resume

The article presents a theoretical study of formation of the system of local budgets as the basis for implementation of local self-government at various stages of development of Ukraine. Periodization of development of the system of local budgets at the territory of Ukraine is carried out. The peculiarities of formation of local budgets of the Ukrainian SSR are investigated. The influence of development of local budgets of the USSR on formation of the budget system of an independent Ukrainian state has been characterized. The main stages of development of local budgets during the period of existence of independent Ukraine are determined. Current structure of the budgetary system of Ukraine is presented and the place and role of local budgets in this system are determined. The interpretation of the concept of «local budgets» by domestic scientists engaged in the research of this category is given. The features of interpretation of the concept by economists of different time periods and states are determined. It is substantiated that the analysis of scientific approaches to the definition of the concept of «local budgets» emphasizes its system and the need for a comprehensive review. The approach of the definition of local budgets as a system of economic relations was proposed due to the fact that the study of relations between the subjects of the budget process at the local level contributes to a better understanding of economic content of the budget and definition of its role in redistributive processes. Such relationships are proposed to be considered in three forms: organizational, economic and financial, and socio-political. The main features of local budgets are given. Clearly defined structure and peculiarities of the relationship between budgets of different levels are ensured by the interdependence and unity of construction of the system of internal budget relations and forms of state and administrative-territorial organization; ability of the state to ensure effective influence on the process of formation of inter-budgetary relations, interterritorial distribution of social product, regulation of economic relations and proportions of production and economic potential in different territories through the use of different methods and coercion levers. The main functions of local budgets are described: accumulative, distributive, regulatory, accounting, stabilization, control and independence functions. Attention is focused on the peculiarities of development of the system of local budgets in Ukraine on the basis of the norms of the Law of Ukraine «About Local Self-Government»: independence within the legislative framework and balance. The study of the peculiarities of legislative definition of the category «local budget» has been carried out, the legislative and regulatory acts, which are the basis for functioning and development of local budgets, are listed. The norms of the Budget Code of Ukraine within the framework of definition of rights are characterized and attention is focused on the issues of influence of decentralization processes on development of local budgets. The main legislative innovations in the issues of formation and implementation of local budgets in Ukraine after 2014 are outlined.

Keywords:

local budgets, features of local budgets, local self-government, administrative-territorial reform, decentralization

References


1. Kovalevych, D. A. (2014). Mistsеvi byudzhety ta yikh rol’ u terytorial’nomu rozvytku [Local budgets and their role in territorial development]. In Visnyk Chernivets’koho torhovel’no-ekonomichnoho instytutu: Ekonomichni nauky [Bulletin of the Chernivtsi Trade and Economic Institute: Economic Sciences]: Vol. 2 (pp. 198-203). [in Ukrainian].
2. Mykhaylenko, S. V. (2011). Byudzhetnyy menedzhment: stan ta otsinka efektyvnosti: [Budget management: status and performance evaluation]. Odesa: VSV, Print South. [in Ukrainian].
3. Soroka, R. S., & Blahun, I. H. (2011). Byudzhetna systema [Budget system]: Textbook. Lviv, Lviv State University of Internal Affairs. [in Ukrainian].
4. Pasichnyk, Yu. V. (2005). Byudzhetnyy potentsial ekonomichnoho zrostannya v Ukrayini [Budget potential of the economic growth in Ukraine]. Donetsk: South-East Ltd. [in Ukrainian].
5. Chuhunov, O. I. (2014). Byudzhety mistsevoho samovryaduvannya yak instrument social’no-ekonomichnoho rozvytku terytoriyi [Budgets of local self-government as an instrument of socio-economic development of territories]. In Ekonomichnyy visnyk universytetu [Economic Bulletin of University]: Vol. 23(1) (pp. 262-266). [in Ukrainian].
6. Lockwood, B. (2007). Fiscal decentralization: A political economy perspective. The Warwick Economics Research Paper Series. 721.
7. Borovyk, P. M., Rolinskyy, O. V., & Mazur, K. M. (2015). Vitchyznyana praktyka ta zarubizhnyy dosvid byudzhetnykh vidnosyn na rivni mistsevykh byudzhetiv [Domestic practice and foreign experience of budget relations at the level of local budgets]. Oblik i finansy – Accounting and Finance, 1, 51-57. [in Ukrainian].