Principles, Economic and Institutional Prerequisites for Fiscal Decentralization under Conditions of Post-Conflict Reconstruction
The aim of the article is to study principles, economic and institutional prerequisites for fiscal decentralization on post-conflict territories. It is determined that fiscal decentralization is one of the main ways to solve problems of post-conflict areas. There justified principles, economic a...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
PH "INZHEK"
2016-11-01
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Series: | Problemi Ekonomiki |
Subjects: | |
Online Access: | http://www.problecon.com/export_pdf/problems-of-economy-2016-4_0-pages-183_189.pdf |
Summary: | The aim of the article is to study principles, economic and institutional
prerequisites for fiscal decentralization on post-conflict territories. It is
determined that fiscal decentralization is one of the main ways to solve
problems of post-conflict areas. There justified principles, economic
and institutional prerequisites of fiscal decentralization on post-conflict
territories with regard to the specificity of individual spheres of fiscal
relations. Moreover, different spheres of fiscal relations require different
approaches: the sphere of public revenues — providing economic efficiency
with the formation of the tax structure contributing to the expansion of
the tax base; the sphere of public spending — ensuring social justice and
transparency in allocation of social cost at the local level; the sphere of
subsidies — narrowing the scope of application of intergovernmental
transfers with organizing the redistribution of financial resources under the
principle of «center - post-conflict regions - post-conflict recipients»; the
sphere of external assistance — ensuring proper coordination for cultivation
of new co-operative institutions. |
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ISSN: | 2222-0712 2311-1186 |