IMPLEMENTATION OF FINANCIAL DECENTRALIZATION: CHALLENGES AND ACHIEVEMENTS
Journal Title: Причорноморські економічні студії - Year 2018, Vol 28, Issue 2
Abstract
In the article the features of introduction of decentralization processes in Ukraine are investigated. The analysis of the dynamics of the number of united territorial communities in Ukraine for 2015–2017 has been carried out. As a result, the real rates of realization of the reform are revealed. In order to assess the level of financial capacity of OTG of Ukraine, an analysis of the actual receipts and expenditures of their budgets in the dynamics and structure was performed. The main problems connected with the implementation of fiscal and fiscal decentralization in Ukraine were identified and substantiated.
Authors and Affiliations
V. I. Vartsaba, E. V. Mulesa
Keywords
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