Uman NUH | today: 12/25/2024
| Author(s) |
Бондаренко Н. В., , , Холявіцька К. С., , , Лиманюк В. В., , , |
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| Category | |||
| year | 2024 | issue | Issue number 104. Part 2 |
| pages | 74-83 | index UDK | 336.143.2 | DOI | 10.32782/2415-8240-2024-104-2-74-83 (Link) |
| Abstract | The article highlights the current state of the formation of the revenue and expenditure part of the local budget in terms of decentralization. The structure of income and expenditure in the local budget from 2022 to 2023, as well as the structure of income and expenditure by type of budget, were studied. This paper examines the influence of decentralization reform on the formation of revenue and expenditure parts of local budgets. On the basis of the conducted research, methods of strengthening the financial base of local authorities are determined. The local budget plays an important role in the socio-economic development of the region, education, culture, health care, youth programs, housing and communal services are funded. The main task facing the territorial community is to ensure the amount of financial resources necessary to fulfill the duties and functions assigned to them. One of the most successful reforms in Ukraine is decentralization, even in the conditions of full-scale war, local self-government institutions have demonstrated their ability to respond to new challenges and ensure the functioning of the economy and the life of the population. In the situation of martial law, it is very important to ensure the timely, adequate and uninterrupted execution of the local budget. The complex and contradictory global transformation process in the world exacerbates questions about the prospects, directions and means of post-war economic recovery. The above problems are further exacerbated by the temporary state of the Ukrainian economy and increased tensions and uncertainty in the world market. "On Local self-government in Ukraine" According to the Law of Ukraine, it is stated that local self-government is carried out directly by the territorial community of villages, towns and cities, through villages, settlements, city councils and their executive bodies, as well as through district and regional councils representing the common interests of the territorial community of villages, towns and cities. 2022–2023 showed how stable local self-government, which can face any challenge with dignity, even in the situation of martial law, especially in the financial part. This year was difficult for the country, but local self-government agencies showed adequate support for the military and national security, internally displaced persons, etc. In total, in 2022, local budgets received UAH 555.1 billion of revenues from general and special funds. Of course, the largest specific weight was tax revenues of UAH 393.5 billion, or 70.9% of all revenues. For 2023, 652.6 billion UAH were received. of income, the largest share is also occupied by tax revenues – 67 %. Considering the priorities of spending and the requirements for martial law, first of all, local self-government agencies cut all non-priority spending. During the war, spending on public order, security and the justice system increased the most. For comparison, let's note the ratio of the indicators in 2021 to 2023 before the war. Thus, the cost of orders, security and courts increased more than 9 times. Spending on social protection also increased by +90 %. The full-scale war showed that local self-government can face any challenge with dignity, including in the financial sphere. By effectively implementing decentralization reforms, local self-government has been able to obtain autonomous, independent and appropriate financial resources and has played a major role in facing challenges. It should be noted that decentralization has a positive effect on providing financial resources to local communities and that territorial communities are an objectively positive process to ensure sustainable development. The increase in the revenue portion of the local budget creates conditions for the financial base of the independence of local autonomy in terms of decentralization. | ||
| Key words | budget revenues, local self-government bodies, budget expenditures, decentralization, territorial communities, local budgets, financial resources | ||