Development of united territorial communities in the east of Ukraine

Анотація

The paper presents the results of fiscal decentralization analysis of practice implementationof reforms in united local communities of Donetsk and Luhansk regions in Ukraine in the context of impact on the further development of these territories.The advantages and disadvantages of fiscal decentralization that can come into being in united communities during the implementation of fiscal decentralization reforms are defined.It wasproved the reform of fiscal decentralization provides the basis for ensuring the European standards of administrative and financial independence of local authorities. The main goals are to increase the participation of community in development, to improve the quality of delivering public services and to bring them to the people, as well as to save the financial resources by reducing the cost of the control apparatus. It is established the extension of financial rights of local authority during the reforming of decentralization has allowed local governments to choose the facility where they will serve their own revenues. It has been proved due to the reform of decentralization, including fiscal reform united communities have received the additional private financial resources, earmarked funds from the State Budget and the State Fund of Regional Development for implementation of projects on development of UTC infrastructure. Thus the process of fiscal decentralization gradually reduces dependence on earmarked transfers from the state budget and increases the revenues to the budgets of basic level.

Класифікація

Схожі роботи