Ukrainian Local Governments’ Finance on the Threshold of a New Millenium: Will Interbudgetary Reform Meet Public Needs?
Анотація
Since independence, market–oriented reforms have been undertaken in Ukraine. Yet, intergovernmental relations are obsolete, remaining as they were in the Soviet time. In fact, Ukrainian subcentral governments have no significant discretion in revenues and expenditures. First, the article delivers an overview of the current system of intergovernmental finance in Ukraine. Second, the article reveals some negative trends in Ukrainian local governments’ fiscal performance through the late 1990s that made a reform of intergovernmental fiscal arrangements timely. Third, the article analyzes recent reform steps as presented by the recent Budget Code, proposing policy options that could strengthen Ukrainian intergovernmental policy.
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