Legal support for the formation, distribution, and use of local budget funds in the context of decentralization of public authority in Ukraine

Анотація

The purpose of this study is to provide a systematic and conceptually oriented analysis of the scientific literature devoted to the legal framework for the formation, distribution, and use of local budget funds in the context of public authority decentralization, with an emphasis on summarizing the dominant theoretical approaches, institutional models, and analytical frameworks, as well as identifying structural gaps in contemporary scientific discourse. The methodological basis of the study is a systematic literature review conducted in accordance with the PRISMA 2020 protocol using international scientometric databases with clearly operationalized inclusion and exclusion criteria. As a result of a multistage selection process, a final analytical corpus of 34 scientific sources published between 2020 and 2026 was formed, covering research from the European Union, Ukraine, Asia, and Latin America. The results show that economic, financial, and managerial approaches to the analysis of local budgets predominate, accounting for more than two-thirds of the corpus, while the legal aspects of budgetary spending are presented fragmentarily and mostly implicitly. Thematic synthesis made it possible to identify key conceptual clusters related to fiscal autonomy, interbudgetary transfers, budgetary rules, the financial capacity of local communities, and participatory budgeting and to note the limited representation of comprehensive regulatory and legal models for the use of local budget resources. The generalized results indicate the fragmentation of the legal dimension in studies of decentralized budget systems and outline the analytical limitations of current approaches in explaining the processes of local budget fund use.

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