REFORMATTING UKRAINIAN BUDGET SYSTEM WITHIN THE CONDITIONS OF POWER DECENTRALIZATION
Abstract
The article provides a renovated structure of the state budget system, including location and role of the budgets of joint territorial communities. Besides, current research analyzes the impact of Tax and Budget transformations on the financial framework development of the bodies of local self-authorities, implemented in the beginning of 2015. Special attention has been paid by the authors of the article to the budget balance. Major powers and functions of the bodies of local authority have been studied, according to the European Charter of Local Authority.
References
Budget Code of Ukraine: The Law of Ukraine of 08.07.2010 No 2456 – VI. [Web resource]. – Retrieved from: http://zakon2.rada.gov.ua/laws/show/2456-17
Zamkova N.L. State Finance: textbook. / N.L.Zamkova, I.V.Hnydiuk, Y.A.Romanovska. – Vinnytsia: Publishing-editing department VITE KNUTE, 2015. – 464 c.
Official web-site of the Ministry of Finance of Ukrain. [Web resource]. – Retrieved from: http://www.minfin.gov.ua/news/bjudzhet
Planning and Management of the Financial Resources of a Territorial Community / O.Kyrylenko, B.Malynyak, V.Pysmennyi, V.Rusin / Association of Ukrainian cities – K., TOV “PIDPRYEMSTVO “VNA”, 2015. – 396 c.
About Submitting Changes to the Budget Code of Ukraine as for Inter-budget Relationship Reforming: The Law of 28.12.2014 No79-VIII [Web resource]. – Retrieved from: http://zakon3.rada.gov.ua/laws/show/79-19
Tkachuk A.F. About Budget and not only this. Specially assigned for joint territorial communities / Anatoliy Tkachuk, Nina Natalenko. – K.: IKC “Legal Status”, 2016. – 76 c.
Chugunov I.Y. Formatting Budget Expenditures within the System of Social-economic Development of the Country / I.Y.Chugunov, I.M.Gnatyuk // University Economic Journal. – 2016. – Issue 28(1). – P. 217-226. - Retrieved from: http://nbuv.gov.ua/UJRN/ecvu_2016_28(1)__31
Storonyanska I. Risks of administrative and financial decentralisation: theoretical hypotheses and empirical assessment / I. Storonyanska, L. Benovska // Economic Annals-XXI (2017), 166(7-8), 76-79
Bogolib T. Budgetary system of Ukraine: a new reality and global challenges / Т. Bogolib // Economic Annals-XXI (2016), 156(1-2), 41-43
Boiko S. Individual income tax in the formation of financial resources of the enlarged government / S.Boiko, O. Drahan // Economic Annals-XXI (2016), 161(9-10), 35-38
Views:
320
Downloads:
243
This work is licensed under a Creative Commons Attribution 4.0 International License.
All articles are published in open-access and licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). Hence, authors retain copyright to the content of the articles.
CC BY 4.0 License allows content to be copied, adapted, displayed, distributed, re-published or otherwise re-used for any purpose including for adaptation and commercial use provided the content is attributed.
