The Ways to Improve Performance of Local Budgets
The article is aimed at researching the income and expenditure of the country’s local budgets with a view to presenting the main conclusions on the ways to improve performance of local budgets. The authors analyze the current status of revenues and expenditures of the consolidated, State, and local...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2018-04-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2018-4_0-pages-314_321.pdf |
| _version_ | 1818280151672160256 |
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| author | Kovalenko Svitlana O. Boieva Anastasiia L. |
| author_facet | Kovalenko Svitlana O. Boieva Anastasiia L. |
| author_sort | Kovalenko Svitlana O. |
| collection | DOAJ |
| description | The article is aimed at researching the income and expenditure of the country’s local budgets with a view to presenting the main conclusions on the ways to improve performance of local budgets. The authors analyze the current status of revenues and expenditures of the consolidated, State, and local budgets for 2012–2016, identifying the key factors of the forecast data for 2018–2020. The urgency of the budget reform to improve the efficiency of local budgets in the context of budgetary decentralization, as well as the ways to improve the efficiency of local budgets, have been substantiated. The main ways of improving the performance of local budgets are allocated. The first criterion is characterized by improvement of the process of income generation in terms of local budgets. The second criterion focuses on ways to improve the implementation of local budget expenditures. The main directions of decentralization for 2018–2020 include the increasing of local budget resources and increasing the taxability of local budgets. |
| first_indexed | 2024-12-12T23:44:40Z |
| format | Article |
| id | doaj.art-92c8f6ad790f46a1bb185f1adb2f9085 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-12T23:44:40Z |
| publishDate | 2018-04-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-92c8f6ad790f46a1bb185f1adb2f90852022-12-22T00:06:55ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2018-04-014483314321The Ways to Improve Performance of Local BudgetsKovalenko Svitlana O. 0Boieva Anastasiia L. 1Candidate of Sciences (Economics), Associate Professor, Department of Public Finance, Kharkiv Institute of Finance of the Kyiv National University of Trade and EconomicsGraduate Student, Kharkiv Institute of Finance of the Kyiv National University of Trade and EconomicsThe article is aimed at researching the income and expenditure of the country’s local budgets with a view to presenting the main conclusions on the ways to improve performance of local budgets. The authors analyze the current status of revenues and expenditures of the consolidated, State, and local budgets for 2012–2016, identifying the key factors of the forecast data for 2018–2020. The urgency of the budget reform to improve the efficiency of local budgets in the context of budgetary decentralization, as well as the ways to improve the efficiency of local budgets, have been substantiated. The main ways of improving the performance of local budgets are allocated. The first criterion is characterized by improvement of the process of income generation in terms of local budgets. The second criterion focuses on ways to improve the implementation of local budget expenditures. The main directions of decentralization for 2018–2020 include the increasing of local budget resources and increasing the taxability of local budgets.http://www.business-inform.net/export_pdf/business-inform-2018-4_0-pages-314_321.pdflocal budgetsefficient implementation of local budgetsdecentralizationlocal self-government bodies |
| spellingShingle | Kovalenko Svitlana O. Boieva Anastasiia L. The Ways to Improve Performance of Local Budgets Bìznes Inform local budgets efficient implementation of local budgets decentralization local self-government bodies |
| title | The Ways to Improve Performance of Local Budgets |
| title_full | The Ways to Improve Performance of Local Budgets |
| title_fullStr | The Ways to Improve Performance of Local Budgets |
| title_full_unstemmed | The Ways to Improve Performance of Local Budgets |
| title_short | The Ways to Improve Performance of Local Budgets |
| title_sort | ways to improve performance of local budgets |
| topic | local budgets efficient implementation of local budgets decentralization local self-government bodies |
| url | http://www.business-inform.net/export_pdf/business-inform-2018-4_0-pages-314_321.pdf |
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