期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2019
卷号：4
期号：20
页码：173-180
DOI：10.29038/2411-4014-2019-04-173-180
出版社：Lesya Ukrainka Eastern European National University
摘要：Introduction. The main task of reforming the system of financial equalization of the capacity of local governments is to ensure financial autonomy and independence of local self-government at the expense of their own financial resources to address urgent issues of local importance. The purpose of the article. The purpose of the article is to investigate the evolution of the system of financial equalization of the capacity of local governments, identify problems of the system of local government in Ukraine. Results. Singled out four stages in the evolution of financial equalization: - the first stage (1991-2001) is characterized by the adoption of legislative and regulatory documents regarding the formation of budgets, the budgetary system and the system of budgetary regulation; - the second stage (2001-2010) - is characterized by: filling the real content of the common budget terminology; introducing formula approach to determining equalization and treasury system maintenance budgets of different levels; the third stage (2010-2014) is characterized by the improvement of the system of dividing the revenues and expenditures of local budgets and ensuring the expansion of the revenue base of local budgets, reforming the system of local taxation; The fourth stage (2015 - present) is the stage of reforming the system of financial equalization of local budgets in the context of decentralization processes. It has been analyzed that transfers play a significant role in the financial support of local governments and are an important tool for redistributing cash flows between budgets at different levels. The cities with oblast significance were the most financially viable both before and after the reform of the financial equalization system. Conclusions. It is proposed equalization of financial capacity of local self-government bodies to carry out for three groups of budgets (oblast budgets; budgets of cities of oblast importance, OTGs and rayon budgets) and to legislate at least half of the corporate income tax to local budgets, as well as a part of value added tax and to consider them in determining the grant.
关键词：місцеві бюджети; фінансове вирівнювання спроможності органів місцевого самоврядування; базова дотація; реверсна дотація; субвенція.
