Forming the Territorial Communities' Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks

Subject Areas : Design of Experiment

Khrystyna Patytska ¹ , Olena Panukhnyk ² , Nazariy Popadynets ³ , Irina Kramarenko ⁴

1 - SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine
2 - Ternopil Ivan Puluy National Technical University, Ternopil, Ukraine
3 - SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine
4 - Mykolaiv Interregional Institute of Human Development of the “Ukraine” University, Mykolaiv, Ukraine

Received: 2020-11-24 Accepted : 2020-11-24 Published : 2021-01-01

Keywords: Budgetary Capacity, Tax revenues, Territorial communities, Local budgets, Efficiency of the use of budgetary capacity by revenues,

Abstract :

The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-territorial unit and determining the place and role of the local budget in ensuring the socio-economic development of the territory. The main objectives of the suggested methods are to analyze local budget revenues, identify sources and patterns of their formation, study the structure of own revenues of community budgets, justify the dependence of the characteristics of local budgets forming in territorial communities on the level of their socio-economic development and management features. As a result of the conducted research, the problems of filling local budgets were identified, and directions of budgetary capacity increase were substantiated.

References:

Demyanchuk, О. І. (2013). Theoretical foundations of financial capacity of an administrative-territorial unit. Scientific notes. Series «Economy», 23, 153-160.

Hasenko, L.V., Lytvynenko, T.P., Hasenko, A.V., Dariienko, V.V., Skrynnik, I.O. (2019). Territorial aspect of forming united territorial communities. IOP Conference Series: Materials Science and Engineering, 708(1), 19, 8th International Scientific Conference on Reliability and Durability of Railway Transport Engineering Structures and Buildings, Kharkiv.

Hrynkevych, O., Sorochak, O., Panukhnyk, O., Popadynets, N., Bilyk, R., Khymych, I., Yazina, V. (2020). Competitiveness of Higher Education System as a Sector of Economy: Conceptual Model of Analysis with Application to Ukraine. Intelligent Human Systems Integration 2020. Proceedings of the 3rd International Conference on Intelligent Human Systems Integration, 1131, 439-445.

Irtyshcheva, I., Stehnei, M.. Boiko, Y., Khaustova, K. (2019). Strategic Priorities and Effectiveness of the Implementation of the State Policy for Sustainable Agricultural Development in Ukraine. Public Policy and Administration Research Jornal. 18(2), 14-20.

Irtyshcheva I., KramarenkoI., Shults S., Boiko Y., Blishchuk K., Hryshyna N., Popadynets N., Dubynska І.,. Ishchenko O., Krapyvina D. (2020) Building favorable investment climate for economic development. Accounting, 6(5), 773–780.

Kuznetsova, A. Ya., Voznyak, H. V., Zherеbylo, І. V. (2018). Social and economic effects of inter-budgetary relations’ decentralization in Ukraine: assessment and challenges. Financial and credit activity: problems of theory and practice. 4(27), 446-456.

Malchykova, D., Gukalova, I., Omelchenko, N., Napadovska, H. (2019). Integrated coastal zone management: Restrictions and priorities of development, the implementation of administrative and territorial organization reform. International Multidisciplinary Scientific GeoConference Surveying Geology and Mining Ecology Management, SGEM, 19(5.1), 407-414, 19th International Multidisciplinary Scientific Geoconference, Albena, Bulgaria.

Maksymiv, Yu. V., Popadynets, N. М. (2016) Developemnt of domestic solid biofuel market in Ukraine under current conditions. Economic Annals-ХХІ, 159(5-6), 93-96.

Melnyk, M. , Korcelli-Olejniczak, E., Chorna, N., Popadynets, N. (2018). Development of Regional IT clusters in Ukraine: institutional and investment dimensions. Economic Annals-XXI, 173(9-10), 19-25.

On Amendments to the Law of Ukraine «On Sources of Funding of Road Transport Economy of Ukraine» on Improvement of the Mechanism of Road Industry Funding. Law of Ukraine №1762 as of 17 November 2016. VRU Bulletin, 2017, 1, 4.

On Amendments to Budget Code of Ukraine on Improvement of the Mechanism of Road Industry Financial Maintenance. Law of Ukraine №1763 as of 17 November 2016. VRU Bulletin, 2017a, 1, 5.

Patytska, Kh. (2018). Land Payment in the System of Real Estate Taxation: Features of Charging in Ukraine and EU Countries. World of Finance, 4 (57), 86-98.

Pylypiv N., Piatnychuk I., Halachenko O., Maksymiv Y., Popadynets N. (2020) Balanced scorecard for implementing united territorial communities’ social responsibility. Problems and Perspectives in Management, 18(2), 128-139.

Sember, S. V., Chubar, О. H., Mashiko, К. S. (2015). Theoretical approaches to defining of the nature of financial capacity and financial resources of a territorial community. Regional Economy, 3, 81-90.

State Treasury Service of Ukraine (2019). Official Website. Available at: https://www.treasury.gov.ua/ua

Suspilne media (2019). UTCs in Rivnenska oblast can become the first in Ukraine to be called the “tax paradise”. UA:RIVNE. Available at: https://rv.suspilne.media/news/20021

StehneiM., Irtyshcheva I., Popadynets N., Danylo S., RogatinaL., Bogatyrev K., Boiko Y., Hryshyna N., IshchenkoO., Voit O. (2020) Business Process Management in the Food IndustryUnder the Conditions of Economic Transformations. Management Science Letters, 10(14), 3243-3252.

Vasyltsiv T., Irtyshcheva I., Lupak R., Popadynets N., Shyshkova Y., Boiko Y., Ishchenko O. (2020) Economy’s Innovative Technological Competitiveness: Decomposition, Methodics of Analysis and Priorities of Public Policy. Management Science Letters, 10(13), 3173–3182.

Vatamanyuk-Zelinska, U., Sytnyk, N. (2019). Effectiveness of financial and economic regulation of land relations in Ukraine in the context of the decentralization reform. Problems and Perspectives in Management, 17(2), 550-562.

Voznyak, H., Panukhnyk, O., Khymych, H., Popadynets, N. (2019). Development of regional economic systems under the impact of financial decentralization: display, challenges and new opportunities. Advances in Economics, Business and Management Research. MDSMES 2019, 121-126.

Yakubiv, V., Panukhnyk, O., Shults, S., Maksymiv, Y., Hryhoruk, I., Popadynets, N., Bilyk, R., Fedotova, Y., Bilyk, I. (2020). Application of Economic and Legal Instruments at the Stage of Transition to Bioeconomy. In: Ahram T. (eds) Advances in Artificial Intelligence, Software and Systems Engineering. AHFE 2019. Advances in Intelligent Systems and Computing, 965, 656-666.