№ 1/2017

№ 1/2017

Nauk. pr. NDFI 2017 (1): 53–67https://doi.org/10.33763/npndfi2017.01.053

PUBLIC FINANCES

KUZKIN Yevhen ¹

¹State Agency of Motor Roads of Ukraine
OrcID ID : https://orcid.org/0000-0002-6790-8238

Key problems of formation fiscal capacity of local budgets

Determined that reform in Ukraine intergovernmental system, new principles of functioning local governments lack the resources to perform their functions necessitate additional sources of financing by means of organizational, legal, methodological, administrative state regulation process of formation of local budgets in terms of fiscal decentralization and administrative and territorial reform. The basis of the state regional policy in Ukraine are the provisions of the Charter, the relevant regulations, laws on state and local budgets. Studied international and domestic experience forming local budget revenues and fiscal capacity of local governments to effectively perform their delegated authority. The features models of the system of financial provision of local government in foreign countries, including the analysis of Anglo-Saxon, French and German its types, advantages and disadvantages which should be considered when justifying its own model of local finance. The basic principles of the state regional policy, researched legal framework for the formation of local budgets, implementation of intergovernmental relations and fiscal capacity for local governments. Noted positive trends in the formation of tax revenues to local budgets for certain types after their introduction in 2014 of amendments to the budget and tax codes of Ukraine. Methodical approaches to assess the state of local budgets. Grounded key problems of formation of local budgets and proposed conceptual approaches to their solution.

Keywords:regional policy, local budgets, fiscal decentralization, revenue generation model, the strategy of local budgets.

JEL: Н71, Н73, Н77.

Kuzkin Y. . Key problems of formation fiscal capacity of local budgets / Y. . Kuzkin // Наукові праці НДФІ. - 2017. - № 1. - C. 53-67.

Article original in Ukrainian (pp. 53 - 67)

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