№ 4/2019

№ 4/2019

Nauk. pr. NDFI 2019 (4): 84–96https://doi.org/10.33763/npndfi2019.04.084

FINANCIAL AND ECONOMIC REGULATION

BARTOSH Serhii ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-9491-991X

Polish experience of successful decentralization: financial aspect

The article identifies that decentralization is a process that is characteristic of many countries of the world, which provides undeniable benefits to the government: efficiency, transparency, and subsidiarity. The purpose of the article is to investigate the processes of decentralization in Poland, in particular the financial aspect, its results and the possibilities of taking into account relevant experience in domestic conditions. The experience of decentralization in Poland considered can be useful for Ukraine for a number of reasons, in particular through a three-tier administrativeterritorial structure, a similar territory and population size, etc. It is found that the conditions under which the decentralization of Poland and the centralization of Ukraine took place are similar, despite some differences. Some aspects of the decentralization of public finances in Poland are analyzed, based on a legislative and powerful theoretical base, and the main stages of this process are outlined. The ambiguous nature of such decentralization related to the contradictions of endogenous and exogenous nature, including those caused by different approaches to this issue, is highlighted. The constitutional nature of the powers assigned to the different levels of the local self-government is clarified, which, however, does not guarantee a balance between the distribution of expenditure and revenue powers. It is emphasized that a successful implementation of decentralization requires the formation of a single center for reform management and coordination at the regional level. It is concluded that, when using the Polish experience, one should also take into account its negative aspects in order not to make such mistakes.

Keywords:decentralization, decentralization of public finances, local governments, state and local budgets

JEL: H72, H73, H77

Bartosh S. . Polish experience of successful decentralization: financial aspect / S. Bartosh // Наукові праці НДФІ. - 2019. - № 4. - C. 84-96.

Article original in Ukrainian (pp. 84 - 96)

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