Decentralization of budgeting processes: the case of Ukraine

Анотація

The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The method of research is the case study. The research was conducted in Ukraine. The analysis of secondary sources such as national legislation, reports, draft documentation and international documentation has contributed to the research. The research identifies the results of the first stage of the budget decentralization reform in Ukraine , started in 2015 and reveals its benefits and problematic issues. Through a review of the implementation process and outcomes of the budget decentralization reform in Ukraine, this paper shows that despite many obstacles the first stage of the decentralization reform including budget processes decentralization has been a successful step and has a positive impact on the territorial communities and local self-governments in Ukraine. The paper offers some insights for public authorities and researchers in the frames of decentralization and public management reformation.

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