UDC 352.075.1:338.244.47; JEL F02, O18, R10
Siryk, Z. (2020). Osoblyvosti vdoskonalennya mizhbyudzhetnykh vidnosyn v umovakh detsentralizatsiyi vlady [Peculiarities of improving interbudgetary relations in conditions of authorities’ decentralization]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 142 (2) (pp. 46-54). DOI: https://doi.org/10.36818/2071-4653-2020-2-7. [in Ukrainian].
Sources: 15

Authors



Siryk Zenoviy Orestovych

Ph.D. of Technical Sciences, Associate Professor

Associate Professor of the Department of fundamental disciplines of the Lviv Branch of Dnipro National University of Railway Transport named after Academician V. Lazaryan; Associate Professor of the Department of administrative and financial management of the Institute of Administration And Postgraduate Education of the Lviv Polytechnic National University

Contacts: zsiryk62@gmail.com

Webpages:

Resume

Ukraine is a unitary state, yet historically various regions, oblasts, districts, and local areas have different levels of economic development. To secure sustainable economic and social development and provide social services guaranteed by the state for each citizen according to the Constitution, the mechanism of redistribution between revenues and expenditures of oblasts, regions, and territories through the budgets of a higher level is used. The paper aims to research the peculiarities of improving interbudgetary relations in conditions of authorities’ decentralization. The paper defines the nature of interbudgetary relations. The basic and reverse subsidies to Ukraine and Lvivska oblast are analyzed. The advantages and disadvantages the communities face at changing approaches to balancing local budgets are determined. Regulative documents that cover the interbudgetary relations in Ukraine are analyzed. Special attention is paid to the problem of local finances reforming, including the development of interbudgetary relations. The scheme of the economic interbudgetary relations system in Ukraine is developed. The ways to improve the system of interbudgetary relations in Ukraine are suggested. The negative and positive aspects, advantages, and disadvantages of the system of interbudgetary relations in Ukraine require the following improvements. 1. It is necessary to avoid the complete budget alignment in the process of budgets balancing by interbudgetary transfers as the major objective. 2. The interbudgetary transfers should be distributed based on a formal approach. 3. The changes have to be introduced to the calculation of medical and educational subsidies in terms of financial standard of budget provision to avoid the money deficit for coverage of necessary expenditures. 4. There is a need to improve interbudgetary relations at the levels of districts, villages, towns, and cities of district subordination. 5. Improvement of the mechanism of targeted benefits provision, their real evaluation, and control for the use of funds.

Keywords:

authorities’ decentralization, territorial communities, interbudgetary relations, financial resources

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