Effective implementation of financial decentralization at the local level
Market transformations that occur in Ukraine need new approaches to the formation of a state policy of regional development and the reform of local self-government. The article analyzes the stages of the financial decentralization policy in Ukraine, identifies the main achievements of each stage. Th...
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irk-123456789-1501552019-04-02T01:25:18Z Effective implementation of financial decentralization at the local level Kasianiuk, S. Mishura, V. Finance Market transformations that occur in Ukraine need new approaches to the formation of a state policy of regional development and the reform of local self-government. The article analyzes the stages of the financial decentralization policy in Ukraine, identifies the main achievements of each stage. The actual theoretical and practical problems of financial decentralization are highlighted. The dynamics of incomes of local budgets based on recent changes in budget and tax legislation is analyzed. Attention is focused on the reform of financial decentralization as one of the key reforms that will enable to build a modern system of government and create conditions for the development of civil society. Ринкові перетворення, що відбуваються в Україні, потребують нових підходів до формування державної політики регіонального розвитку та рефор-мування місцевого самоврядування. У статті здійснено аналіз етапів політики фінансової децентралізації в Україні, визначено основні досягнення кожного з етапів. Виокремлено актуальні теоретичні і практичні проблеми фінансової децентралізації. Проаналізовано динаміку доходів місцевих бюджетів на основі останніх змін бюджетного та податкового законодавства. Акцентовано увагу на реформі фінансової децентралізації як однієї з ключових реформ, що дасть змогу побудувати сучасну систему управління державою і створить умови для розвитку громадянського суспільства. Рыночные преобразования, которые происходят в Украине, нуждаются в новых подходах к формированию государственной политики регионального развития и реформирования местного самоуправления. В статье осуществлен анализ этапов политики финансовой децентрализации в Украине, определены основные достижения каждого из этапов. Выделены актуальные теоретические и практические проблемы финансовой децентрализации. Проанализирована динамика доходов местных бюджетов на основе последних изменений бюджетного и налогового законодательства. Акцентировано внимание на реформе финансовой децентрализации как одной из ключевых реформ, которая даст возможность построить современную систему управления государством и создаст условия для развития гражданского общества. 2018 Article Effective implementation of financial decentralization at the local level / S. Kasianiuk, V. Mishura // Економічний вісник Донбасу. — 2018. — № 4 (54). — С. 88-93. — Бібліогр.: 12 назв. — англ. 1817-3772 http://dspace.nbuv.gov.ua/handle/123456789/150155 332.142:338.244.47+352 en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
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Finance Finance Kasianiuk, S. Mishura, V. Effective implementation of financial decentralization at the local level Економічний вісник Донбасу |
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Market transformations that occur in Ukraine need new approaches to the formation of a state policy of regional development and the reform of local self-government. The article analyzes the stages of the financial decentralization policy in Ukraine, identifies the main achievements of each stage. The actual theoretical and practical problems of financial decentralization are highlighted. The dynamics of incomes of local budgets based on recent changes in budget and tax legislation is analyzed. Attention is focused on the reform of financial decentralization as one of the key reforms that will enable to build a modern system of government and create conditions for the development of civil society. |
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Article |
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Kasianiuk, S. Mishura, V. |
| author_facet |
Kasianiuk, S. Mishura, V. |
| author_sort |
Kasianiuk, S. |
| title |
Effective implementation of financial decentralization at the local level |
| title_short |
Effective implementation of financial decentralization at the local level |
| title_full |
Effective implementation of financial decentralization at the local level |
| title_fullStr |
Effective implementation of financial decentralization at the local level |
| title_full_unstemmed |
Effective implementation of financial decentralization at the local level |
| title_sort |
effective implementation of financial decentralization at the local level |
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Інститут економіки промисловості НАН України |
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2018 |
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| citation_txt |
Effective implementation of financial decentralization at the local level / S. Kasianiuk, V. Mishura // Економічний вісник Донбасу. — 2018. — № 4 (54). — С. 88-93. — Бібліогр.: 12 назв. — англ. |
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Економічний вісник Донбасу |
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AT kasianiuks effectiveimplementationoffinancialdecentralizationatthelocallevel AT mishurav effectiveimplementationoffinancialdecentralizationatthelocallevel |
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2025-07-12T23:46:33Z |
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2025-07-12T23:46:33Z |
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1837486830721695744 |
| fulltext |
S. Kasianiuk, V. Mishura
88
Економічний вісник Донбасу № 4(54), 2018
UDC 332.142:338.244.47+352
S. Kasianiuk,
PhD (Technical),
V. Mishura,
PhD (Economics),
Donbass state machine-building academy, Kramatorsk
EFFECTIVE IMPLEMENTATION OF FINANCIAL DECENTRALIZATION
AT THE LOCAL LEVEL
Problem statement. For today priority direction of
development of the democratic state is providing of in-
crease of level of prosperity of every separate citizen.
According to experience of the developed European
ones countries, achievement of this aim it is possible
only at the terms of quality state administration that
strengthens democratic institutes, will liquidate inequa-
lity of possibility of access to the public benefits, im-
proves quality and standard of living of population pub-
lic services. Accordingly, by the vector of reforms in
Ukraine, in this direction, the processes of financial de-
centralization became as the most effective form of or-
ganization of management public money, that answers
both the new system of economic relations, built on mar-
ket principles, and processes of democratization of all
spheres of vital functions of society all-round.
Analysis of recent research and publications.
The problems of implementation of the policy of finan-
cial decentralization were devoted to such leading
Ukrainian scientists as: Bondaruk T.G. [1], Derkach
M.I. [2], Lyashenko V.I. [3], Kirilenko O.P. [4],
Kravchenko V.I. At the same time, there is a certain
fragmentation of research into the problems of theoreti-
cal, evolutionary aspects of financial decentralization,
budget federalism in the context of territorial develop-
ment.
The aim of the article is an analysis of the process
of establishing financial decentralization in Ukraine and
an assessment of the effectiveness of the implementa-
tion of the policy of financial decentralization at the lo-
cal level.
Presenting the main material. The development
of Ukraine as an independent state with European values
requires the improvement of the quality of public ad-
ministration in various spheres of economic policy, the
formation of effective local self-government on the ba-
sis of decentralization of power and budgetary system.
Modern institutions of decentralized management, as in-
ternational experience shows, provide better perfor-
mance of state functions and more efficient provision of
public goods and services. Financial decentralization is
one of the fundamental conditions for the independence
and viability of local authorities, since the decentraliza-
tion of decision-making processes increases the oppor-
tunities for local authorities to develop their own terri-
tory, promotes effective provision of public services
through more thorough coordination of government ex-
penditures with the most urgent local needs.
The significance of financial decentralization lies
in the fact that it enables to balance the mechanisms of
providing public services with the needs and preferences
of local communities and residents, increases the level
of responsibility of local authorities for fulfilling the re-
spective functions and the degree of efficiency of the
state sector activity in general through the introduction
of con currencies
The policy of financial decentralization in Ukraine
has undergone several stages of implementation, each of
which has its own peculiarities.
The first stage of the formation of the policy of fi-
nancial decentralization took place in the period from
1991 to 2001. During this period, prerequisites for the
development of the principles of decentralization, the
introduction of the so-called fiscal federalism were cre-
ated, as the constitutional provisions foresee the delimi-
tation and independence of the state and local budgets,
as well as the financial and material base of local self-
government bodies. In addition, Art. 132 of the Consti-
tution of Ukraine was consolidated decentralization as
one of the principles of the exercise of state power [5].
The next stage of implementation of the policy of
financial decentralization in Ukraine lasted from 2001-
2010. The most significant step towards financial decen-
tralization was the adoption in 2001 of the Budget Code
of Ukraine. The authors of the Budget Code believed
that, with its adoption, local budgets would become in-
dependent and receive projected income, and local self-
government bodies would be interested in developing
the economy of their territories and regions, expanding
the tax base of local budgets. However, these budgetary
decentralization efforts did not provide the expected re-
sults: there was no clear understanding at the time of the
very theory of budget decentralization itself, the possi-
bility of a number of problems was not taken into ac-
count.
The third phase lasted from 2010 to 2014. One of
the priority directions of reform in this period was the
reform of the intergovernmental fiscal relations and the
tax system, which resulted in the adoption of the new
edition of the Budget Code of Ukraine and the Tax Code
of Ukraine.
S. Kasianiuk, V. Mishura
89
Економічний вісник Донбасу № 4(54), 2018
The new version of the Budget Code of Ukraine
was aimed at bringing the provisions of certain articles
of the code in line with the Constitution of Ukraine and
the Law of Ukraine "On Local Self-Government in
Ukraine". This improvement should lay the foundations
for improving the quality of management of budget
funds, democratization and decentralization of financial
resources, acculturated in local budgets. And with the
adoption of the Tax Code of Ukraine, a long-awaited
step towards optimization of the Institute of Local
Taxation in Ukraine was made.
The fourth stage of the development of financial
decentralization in Ukraine began at the end of 2014. It
is from this moment that reforms in the sphere of local
self-government of Ukraine are among the priorities of
the government, among which the most significant was
the adoption of the Concept for the reform of local self-
government and the territorial organization of power in
Ukraine. The concept defines the directions, mecha-
nisms and timing of the formation of effective local self-
government and territorial organization of power for
creation and maintenance of a full-fledged living envi-
ronment for citizens, providing high-quality and acces-
sible services, meeting the interests of citizens in all
spheres of life [6].
Substantial changes in the budget and tax legisla-
tion have already taken place and entered into force in
2015. In particular, local budgets from the state budget
have been charged for the provision of other administra-
tive services and state fees. Revenues to the General
Fund have been expanded by transferring from the spe-
cial fund the environmental tax, the single tax and real
estate tax, which used to be sources of budget develop-
ment. Also, changes relate to the consolidation of stable
sources of local budgets, namely, personal income tax
on new standards and corporate income tax, the inclu-
sion in the local budgets of a tax on the sale of excisable
goods at a rate of 5% of the value of the goods sold, and
an increase in the percentage of environmental tax. The
changes made allowed local budgets to use funds for dif-
ferent purposes, and not only for capital expenditures.
Since 2015, local budgets have received new types of
transfers, such as educational subvention, a subvention
for the training of labor cadres and a medical subven-
tion.
Changes in tax and budget legislation have affected
the state of local budget revenues in Ukraine (excluding
official transfers), which decreased to 6.1% of GDP in
2015 compared to 6.5-7.2% in 2011-2014. Due to trans-
fers from the state budget to local government duties (at
the place of commission and issuance of documents)
and fees for providing certain types of administrative
services, non-tax revenues from local budgets increased
to 1.02% of GDP compared to 0.78% in 2014 [7].
Income based on intergovernmental transfers
amounted to 14.87% of GDP, roughly equivalent to the
2014 figure (14.79%), but lower than the corresponding
figures for 2012-2013, when they exceeded 15% of
GDP (table 1).
Table 1
Revenues of local budgets of Ukraine during 2011-2015,% of GDP
[it is improved the authors on the basis of source 7]
Indicator
Years
2011 2012 2013 2014 2015
Tax revenues, including: 5,61 6,08 6,27 5,57 4,96
Income tax 4,15 4,33 4,44 3,99 2,77
Income tax for private enterprises 0,00 0,00 0,00 0,00 0,12
Tax on immovable property other than land 0,00 0,00 0,00 0,00 0,04
Parking fees for vehicles 0,004 0,005 0,004 0,004 0,003
Tourist tax 0,002 0,003 0,003 0,002 0,002
Single tax 0,15 0,34 0,46 0,47 0,55
Fee for the conduct of certain types of entrepreneurial activity 0,03 0,04 0,04 0,03 0,00
Fee for land 0,82 0,89 0,88 0,77 0,75
Excise tax on sales of excisable goods by business entities 0,00 0,00 0,00 0,00 0,39
Ecological tax 0,09 0,11 0,11 0,08 0,08
Non-tax revenues, including: 0,84 0,90 0,83 0,78 1,02
Own receipts of budgetary institutions 0,63 0,67 0,61 0,61 0,77
Income without official transfers 6,66 7,14 7,23 6,45 6,09
Official transfers 7,29 8,82 7,96 8,34 8,79
Income based on official transfers 13,94 15,96 15,19 14,79 14,87
Official transfers 7,29 8,82 7,96 8,34 8,79
The share of tax revenues in total local budget re-
venues declined to 33.4% in 2015, compared with
37.7% in 2014 and 40.3% in 2011. This is due to a de-
crease in the inflow of PIT to local budgets as a result of
a 25% tax transfer to the state budget. If in 2011-2014
the local budget revenues from the PIT amounted to 4.0-
4.4% of GDP, then in 2015 they decreased to 2.8% of
GDP [7].
S. Kasianiuk, V. Mishura
90
Економічний вісник Донбасу № 4(54), 2018
Tangible source of revenues to local budgets was
the excise tax on the sale of excisable goods by business
entities – about 8 billion UAH. (0.39% of GDP), or 7.8%
of tax revenues of local budgets. Transport tax and real
estate tax, other than land, provided less than 0.5% of
local budget revenues.
Consequently, changes in the formation of local
budgets and intergovernmental relations in 2015 were,
first of all, prerequisites for ensuring the functioning of
the budgetary system of Ukraine in a special period, ra-
ther than a step towards fiscal decentralization. An im-
portant component of the full development of Ukraine
in the conditions of financial decentralization is the for-
mation of financially-secured local self-government
bodies, that is, stable and sufficient sources of their fill-
ing in order to effectively carry out delegated, trans-
ferred to their places and their own powers on the one
hand and operational solution of socio-economic prob-
lems at the level territorial community - on the other. In
almost every country, local budgets are the most numer-
ous link in the budget system. In Ukraine there are more
than 10 thousand local budgets. Up to the reform of local
self-government, more than 70% of resources were con-
centrated in the state budget, the rest – more than 20% –
in local budgets [8].
Starting from 2014 (fig. 1), a gradual increase in
the share of local budgets in the consolidated budget
(from 37.5% in 2014 to 49.3% in 2017) is observed,
which directly indicates the strengthening of the finan-
cial base of local self-government bodies and is, in our
opinion, a direct consequence of the implementation of
the Concept of Local Self-Government Reform and the
Territorial Organization of Power in Ukraine, approved
on April 1, 2014.
Fig. 1. Dynamics of the share of local budgets (with transfers) in the consolidated budget
of Ukraine for 2013 - 2017,% [it is improved the authors on the basis of source 8]
The Law of Ukraine "On Local Self-Government
in Ukraine" stipulates that "local budgets should be suf-
ficient for the implementation of the OMCs granted by
law to them and provide residents of the communities
with high-quality public services" [9]. As already noted,
in the context of the analysis of the impact of decentra-
lization processes on the local budgets of Ukraine, a
great deal of attention is paid to the issues and problems
related to the formation of their revenue side and the
search and implementation of reserves for its filling.
The study of actual revenues of the general fund of
local budgets of Ukraine during 2013-2017 showed a
significant increase in the total volume of their income.
By 2014, the increase was an average of 4%. With the
start of reforms, the situation changed dramatically: the
amount of revenues to local budgets in 2016 amounted
to 241.3 billion UAH, which is 24.5% more than in 2015
and 49.3% less than in 2017. In addition, if the bulk of
the revenues of the general fund of local budgets during
the years 2013-2015 were carried by transfers, then from
2016 the share of transfers was just over 30%, and the
main weight in budget revenues began to occupy own
resources (more than 60%), the volume of which from
the moment of realization of the reform has increased
almost 2.5 times (from UAH 68.6 billion in 2014 to
UAH 170.7 billion in 2017) (fig. 2).
Also, convincing evidence of the effective impact
of financial decentralization on local government bud-
gets in Ukraine is to reduce their share of subsidies for
the period under study (from 96.3% in 2014 to 72.5% in
2017) and the amount and amount of loans granted by
the Treasury to cover temporary cash breakdowns (from
UAH 28.1 billion in 2014 to UAH 0.1 billion in 2017),
indicating that local budgets have been able to improve
their solvency since the adoption of the local self-go-
vernment reform.
0 10 20 30 40 50 60 70 80 90 100
2013
2014
2015
2016
2017
50,7
52,5
54,4
62,5
76,2
49,3
47,5
45,6
37,5
23,8
%
The share of the state budget in the consolidated budget
Share of local budgets (with transfers) in the consolidated budget
S. Kasianiuk, V. Mishura
91
Економічний вісник Донбасу № 4(54), 2018
Fig. 2. Dynamics of own resources of local budgets for 2013-2017, UAH billions
[it is improved the authors on the basis of source 10]
At the same time, it should be noted that a signifi-
cant increase in public support for community develop-
ment and infrastructure development (Fig. 3), which is
another positive consequence of fiscal decentralization,
and, directly, a step from the budgets of "eating" to the
budgets of development. As of August 1, 2017, the total
budget support to local authorities for the development
of territorial communities and the development of their
infrastructure amounted to 14.9 billion UAH, which is
more than 30 times, compared with 2014 (0.5 billion
UAH). For these funds, 5904 local and regional deve-
lopment projects were implemented, and 523 local go-
vernments received funding for socio-economic deve-
lopment projects [8], which enabled them, with the sup-
port of the country's leading resources, to implement
their own development strategies.
Fig. 3. The dynamics of state support for community development and infrastructure development
for 2014-2017, UAH billions [it is improved the authors on the basis of source 11]
Thus, the study of the impact of financial decen-
tralization on local budgets of Ukraine has shown sig-
nificant positive developments in the system of local
self-government in the country. Apart from the fact that
municipalities have become more independent and self-
sufficient through reform, they have come up with seri-
ous funds (due to increased own revenues) that they are
absolutely calm, without any indication from the center,
that they can use for the needs and development of the
community, which, of course, is one of the significant
benefits of financial decentralization. In the process of
financial decentralization it is necessary to eliminate the
main shortcomings of the formation of local budgets of
Ukraine in order not only to increase the autonomy of
local authorities but, above all, to create conditions for
ensuring the responsible execution of the functions of
public authorities by local authorities, maximizing the
benefits of the benefits and the interests of citizens in
0 20 40 60 80 100 120 140 160 180 200
2013
2014
2015
2016
2017
84,9
68,6
98,2
146,6
192
UAN billions
0 5 10 15
2014
2015
2016
2017
0
0,65
0,27
4
1
1,5
2,9
3
3,5
0,5
0,8
3,3
5
UAN billions
European Union funds to support
sectoral regional policies
Funds for construction of football
fields
Subvention for the development of
medicine in rural areas
Subvention for the infrastructure of
the territorial communities
State Fund for Regional development
Subvention for socio-economic
development
S. Kasianiuk, V. Mishura
92
Економічний вісник Донбасу № 4(54), 2018
relation to local public goods and services, the effective
use of budgetary resources, and thereby create condi-
tions for increasing social welfare.
The first issue to be solved in the process of finan-
cial decentralization is the question of which functions
of the state (state in the broad sense as a set of bodies of
general government) are more cost-efficiently imple-
mented centrally, and which is decentralized.
The next component of financial decentralization
is the clear legal separation of the functional powers of
the central and local authorities, as well as in the system
of local self-government bodies, which should define
the areas of exclusive powers of local self-government
bodies and eliminate duplication of functions of central
and local authorities.
Modernization of the budgetary system of Ukraine
on the principles of decentralization requires the transi-
tion to a new paradigm of state administration, based not
on the opposition of authorities of different levels, but
on a clear division of powers between state authorities
and local self-government. Undoubtedly, the distribu-
tion of powers for the provision of public goods and the
adoption of appropriate budgetary decisions is ulti-
mately a political decision, but for the effective func-
tioning of the budget system it is necessary that such a
division be based on economic criteria.
Conclusions. Taking into account the current po-
litical situation and the process aimed at consolidation
of all branches of power in order to carry out first-rate
reforms, it is expedient to establish a system of institu-
tions that can not only ensure the coordination of politi-
cal positions on the reform of local self-government, but
also carry out functions of monitoring, ongoing control,
information and methodological support the entire com-
plex of measures aimed at modernizing the modern sys-
tem of local self-government in Ukraine.
Based on the analysis, it can be concluded that in
Ukraine, which seeks to become a democratic state, the
urgent need for further implementation of the policy of
financial decentralization, which is one of the forms of
decentralization, has become acutely over. This is due
to the fact that the specifics of the organization of finan-
cial decentralization are more in line with the political,
administrative and economic conditions that have deve-
loped in Ukraine.
Consequently, the further implementation of the
policy of financial decentralization should include real
budget and tax reforms, which in turn should correlate
with the reform of the institution of local self-govern-
ment and the administrative-territorial structure of the
country, which will increase the level of financial inde-
pendence of local self-government bodies.
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Касьянюк С. В., Мішура В. Б. Ефективність ре-
алізації фінансової децентралізації на місцевому
рівні.
Ринкові перетворення, що відбуваються в
Україні, потребують нових підходів до формування
державної політики регіонального розвитку та рефор-
мування місцевого самоврядування. У статті здійснено
аналіз етапів політики фінансової децентралізації в
Україні, визначено основні досягнення кожного з ета-
пів. Виокремлено актуальні теоретичні і практичні
проблеми фінансової децентралізації. Проаналізовано
динаміку доходів місцевих бюджетів на основі остан-
ніх змін бюджетного та податкового законодавства.
Акцентовано увагу на реформі фінансової децен-
тралізації як однієї з ключових реформ, що дасть змогу
побудувати сучасну систему управління державою
і створить умови для розвитку громадянського су-
спільства.
Ключові слова: децентралізація, фінансова децен-
тралізація, державний бюджет, місцеве самовряду-
вання, місцеві бюджети, доходи місцевих бюджетів.
Касьянюк С. В., Мишура В. Б. Эффективность
реализации финансовой децентрализации на мест-
ном уровне
Рыночные преобразования, которые происходят в
Украине, нуждаются в новых подходах к формирова-
нию государственной политики регионального разви-
тия и реформирования местного самоуправления. В
статье осуществлен анализ этапов политики финансо-
вой децентрализации в Украине, определены основные
достижения каждого из этапов. Выделены актуальные
теоретические и практические проблемы финансовой
децентрализации. Проанализирована динамика дохо-
дов местных бюджетов на основе последних измене-
ний бюджетного и налогового законодательства. Ак-
центировано внимание на реформе финансовой децен-
трализации как одной из ключевых реформ, которая
даст возможность построить современную систему
управления государством и создаст условия для разви-
тия гражданского общества.
Ключевые слова: децентрализация, финансовая
децентрализация, государственный бюджет, местное
самоуправление, местные бюджеты, доходы местных
бюджетов.
Kasianiuk S., Mishura V. Effective implementa-
tion of financial decentralization at the local level
Market transformations that occur in Ukraine need
new approaches to the formation of a state policy of re-
gional development and the reform of local self-govern-
ment. The article analyzes the stages of the financial de-
centralization policy in Ukraine, identifies the main
achievements of each stage. The actual theoretical and
practical problems of financial decentralization are high-
lighted. The dynamics of incomes of local budgets based
on recent changes in budget and tax legislation is analyzed.
Attention is focused on the reform of financial decentrali-
zation as one of the key reforms that will enable to build a
modern system of government and create conditions for the
development of civil society.
Keywords: decentralization, financial decentraliza-
tion, state budget, local government, local budgets, in-
comes of local budgets.
Received by the editors: 28.08.2018
and final form 14.12.2018
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