FINANCIAL SUPPORT SYSTEM OF LOCAL AUTHORITIES IN DECENTRALIZATION CONDITIONS
Journal Title: Причорноморські економічні студії - Year 2018, Vol 30, Issue 2
Abstract
The article clarifies the essence of the notion of financial security of local self-government bodies. It was investigated that during the years 2014-2017, the growth of own and fixed revenues to local governments has increased, the number of subsidized budgets has decreased, the investment resources of regional development for support of the united territorial communities have increased. The problems of the financial support system in the conditions of decentralization are outlined. It is proposed to improve the methodology for determining subventions by developing and approving rules and standards for determining the value of social services; to change the system of differentiation of the tax on personal income between state and local budgets: 65% – for cities of oblast significance, united territorial communities and Kyiv city, 15% – to the regional budget and 20% to the state budget.
Authors and Affiliations
V. I. Prots
Keywords
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