Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019)

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Modeling and level estimation of efficiency of fiscal decentralization in Ukraine

Authors
Hanna Starostenko, Iryna Forkun, Tetyana Gordeeva, Jan Mrozowski
Corresponding Author
Tetyana Gordeeva
Available Online September 2019.
DOI
10.2991/smtesm-19.2019.26How to use a DOI?
Keywords
Fiscal decentralization, budget revenues, budget expenditures, indicators of efficiency, financial potential of local government
Abstract

A priority area for the development of a democratic state is to ensure the well-being of every citizen. Given the current challenges and threats to the Ukrainian economy, achieving these priorities aims at building a domestic budgetary system with an emphasis on ensuring the organizational and financial capacity of local self-government. That is why the issues of fiscal decentralization come to the fore in the context of improving the effectiveness of the implementation of the budgetary policy of Ukraine. The paper considers the problems of implementation of the decentralization reform in Ukraine. The general principles of reform are studied and financial-economic and social results of financial decentralization are analyzed. The conceptual model of an organization of the process of fiscal decentralization is proposed. The estimation of the efficiency of fiscal decentralization in Ukraine is carried out using a set of indicators, such as: the indicator of decentralization by revenues, the indicator of decentralization by expenditures, and generalizing indicator of fiscal decentralization. The results calculated may be used in the decision-making while implementing the reform of fiscal decentralization in Ukraine.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2019
ISBN
978-94-6252-790-4
ISSN
2352-5428
DOI
10.2991/smtesm-19.2019.26How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Hanna Starostenko
AU  - Iryna Forkun
AU  - Tetyana Gordeeva
AU  - Jan Mrozowski
PY  - 2019/09
DA  - 2019/09
TI  - Modeling and level estimation of efficiency of fiscal decentralization in Ukraine
BT  - Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019)
PB  - Atlantis Press
SP  - 131
EP  - 136
SN  - 2352-5428
UR  - https://doi.org/10.2991/smtesm-19.2019.26
DO  - 10.2991/smtesm-19.2019.26
ID  - Starostenko2019/09
ER  -