Municipal Budget Autonomy and the Specificity of its Degree

Authors

  • I. S. Volokhova

Abstract

Resulting from the research the author has improved the methodology of determining the degree of municipal budget decentralization, devolution and deconcentration. The basic principles in methods of research of these indicators have been determined.  The author has put income indicators that describe the tax and other income powers of local self-government. The research results of the degree of budget autonomy and deconcentration, budget decentralization in Kyiv, Ukraine have been presented. The improved methodology allows receiving objective indicators, which will help to make a decision concerning the transfer and delegating of income powers to the bodies of local self-government as well as to other bodies of local and regional government.

                                

Keywords: incomes, Decentralization, Budget autonomy, Devolution and deconcentration, Municipal self-government.

References

Tarangul LL (2003) Opodatkuvannya ta regіonalnii rozvitok (teorіya і praktika), Іrpіn, Akademіya DPS Ukraine, pp. 196–197.

Pavlyuk KV (2006) Byudjet і byudjetnii proces v umovah tranzitivnoї ekonomіki Ukraїni, Kiev, NDFІ, p. 263.

Polyak GB (1991) Finansy mestnyh sovetov: nau4. Izdanie, Moscow, Finansy i statistika, 459.

Chernyavskiy OP (2004) Mestnoe samoupravlenie Ukrainy v kontekste Evropeiskoi Hartii o mestnom samoupravlenii // Rozvitok fÑ–nansovoÑ— sistemi UkraÑ—ni v umovah rinkovih transformacÑ–i, VÑ–nnicya, Lando LTD, p. 15

Zimmermann H (2003) Municipalnye finansy, Moscow, Delo i Servis, 110–125.

Blochliger H, Rabesona J (2009) the fiscal autonomy of sub-central governments: an update, OECD, Network on Fiscal Relations across Levels of Government, Paris, #9.20.

Published

2018-01-05

How to Cite

Volokhova, I. S. “Municipal Budget Autonomy and the Specificity of Its Degree”. International Journal of Advances in Management and Economics, Jan. 2018, https://managementjournal.info/index.php/IJAME/article/view/41.