Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine
The article defines the initial conceptual provisions of budget federalism in interaction with budgetary centralism in the order of the problem statement. The main ideas and plans of pilot project «State regulation of regional human development in the administrative region» (on the example of Khmel...
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irk-123456789-1690252020-06-02T01:26:29Z Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine Stolyarov, V. Shinkaryuk, O. Stolyarova, V. Finance The article defines the initial conceptual provisions of budget federalism in interaction with budgetary centralism in the order of the problem statement. The main ideas and plans of pilot project «State regulation of regional human development in the administrative region» (on the example of Khmelnitsky region) are revealed. The rights and responsibilities (main powers) of the regional state administrations and the regional councils in regulating the volume and structure of local budgets for financing the components of the Regional Human Development Index are considered. The financial self-sufficiency of regional and local authorities, local governments and united territorial communities is regulated by expenditure powers within the limits of fiscal revenues to local budgets. The ratios of budget funds of local and state levels in the Consolidated Budget of Ukraine, which are built on the basis of harmonious proportions of the «Golden Intersection», are considered. It is proposed that direct budget transfers should be carried out in accordance with the norms of financial provision of social standards for human development. Budgetary federalism in a unitary state is to regulate such scales of the financial self-sufficiency of regional authorities and local governments to assess and forecast the sources and volumes of local finances on the basis of budget and fiscal decentralization of revenues, which are determined based on expenditure powers in socio-economic development. У статті в порядку постановки проблеми визначено вихідні концептуальні положення бюджетного федералізму у взаємодії з бюджетним централізмом. Розкрито основні ідеї й задуми проведення пілотного проекту «Державне регулювання регіонального людського розвитку в адміністративній області» (на прикладі Хмельниччини). Розглянуто права та відповідальність (основні повноваження) обласних державних адміністрацій та обласних рад у регулюванні обсягів і структури місцевих бюджетів на фінансування складових Індексу регіонального людського розвитку. Фінансову самодостатність регіональних та місцевих органів влади, органів місцевого самоврядування та об’єднаних територіальних громад регламентовано видатковими повноваженнями в межах фіскальних надходжень до місцевих бюджетів. Розглянуто співвідношення бюджетних коштів місцевого і державного рівнів у Зведеному бюджеті України, які будуються на основі гармонійних пропорцій «Золотого перетину». Прямі бюджетні трансферти пропонується здійснювати за нормативами фінансового забезпечення соціальних стандартів на людський розвиток. Бюджетний федералізм в унітарній державі полягає в регламентації таких масштабів фінансової самодостатності органів регіональної влади та місцевого самоврядування щодо оцінки та прогнозних розрахунків джерел і обсягів місцевих фінансів на основі бюджетно-фіскальної децентралізації за доходами, які визначено, виходячи з видаткових повноважень у соціально-економічному розвитку. В статье в порядке постановки проблемы определены исходные концептуальные положения бюджетного федерализма во взаимодействии с бюджетным централизмом. Раскрыты основные идеи и замыслы проведения пилотного проекта «Государственное регулирование регионального человеческого развития в административной области» (в примере Хмельницкой). Рассмотрены права и ответственность (основные полномочия) областных государственных администраций и областных советов в регулировании объемов и структуры местных бюджетов на финансирование составляющих Индекса регионального человеческого развития. Финансовая самодостаточность региональных и местных органов власти, органов местного самоуправления и объединенных территориальных общин регламентирована расходными полномочиями в пределах фискальных поступлений в местные бюджеты. Рассмотрены соотношения бюджетных средств местного и государственного уровней в сводном бюджете Украины, которые строятся на основе гармоничных пропорций «Золотого сечения». Прямые бюджетные трансферты предлагается осуществлять по нормативам финансового обеспечения социальных стандартов на развитие общества. Бюджетный федерализм в унитарном государстве заключается в регламентации таких масштабов финансовой самодостаточности органов региональной власти и местного самоуправления по оценке и прогнозным расчетам источников и объемов местных финансов на основе бюджетно-фискальной децентрализации по доходам, которые определены, исходя из расходных полномочий в социально-экономическом развитии. 2019 Article Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine / V. Stolyarov, O. Shinkaryuk, V. Stolyarova // Економічний вісник Донбасу. — 2019. — № 4 (58). — С. 106-110. — Бібліогр.: 4 назв. — англ. 1817-3772 DOI: 10.12958/1817-3772-2019-4(58)-106-110 http://dspace.nbuv.gov.ua/handle/123456789/169025 336.14:351.822(477) en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
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Digital Library of Periodicals of National Academy of Sciences of Ukraine |
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DSpace DC |
| language |
English |
| topic |
Finance Finance |
| spellingShingle |
Finance Finance Stolyarov, V. Shinkaryuk, O. Stolyarova, V. Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine Економічний вісник Донбасу |
| description |
The article defines the initial conceptual provisions of budget federalism in interaction with budgetary centralism in the order of the problem statement.
The main ideas and plans of pilot project «State regulation of regional human development in the administrative region» (on the example of Khmelnitsky region) are revealed.
The rights and responsibilities (main powers) of the regional state administrations and the regional councils in regulating the volume and structure of local budgets for financing the components of the Regional Human Development Index are considered.
The financial self-sufficiency of regional and local authorities, local governments and united territorial communities is regulated by expenditure powers within the limits of fiscal revenues to local budgets.
The ratios of budget funds of local and state levels in the Consolidated Budget of Ukraine, which are built on the basis of harmonious proportions of the «Golden Intersection», are considered.
It is proposed that direct budget transfers should be carried out in accordance with the norms of financial provision of social standards for human development. Budgetary federalism in a unitary state is to regulate such scales of the financial self-sufficiency of regional authorities and local governments to assess and forecast the sources and volumes of local finances on the basis of budget and fiscal decentralization of revenues, which are determined based on expenditure powers in socio-economic development. |
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Article |
| author |
Stolyarov, V. Shinkaryuk, O. Stolyarova, V. |
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Stolyarov, V. Shinkaryuk, O. Stolyarova, V. |
| author_sort |
Stolyarov, V. |
| title |
Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine |
| title_short |
Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine |
| title_full |
Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine |
| title_fullStr |
Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine |
| title_full_unstemmed |
Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine |
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conceptual рrovisions of budget federalism in the unitary state ukraine |
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Інститут економіки промисловості НАН України |
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2019 |
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Finance |
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http://dspace.nbuv.gov.ua/handle/123456789/169025 |
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Conceptual Рrovisions of Budget Federalism in the Unitary State Ukraine / V. Stolyarov, O. Shinkaryuk, V. Stolyarova // Економічний вісник Донбасу. — 2019. — № 4 (58). — С. 106-110. — Бібліогр.: 4 назв. — англ. |
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Економічний вісник Донбасу |
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V. Stolyarov, O. Shinkaryuk, V. Stolyarova
106
Економічний вісник Донбасу № 4(58), 2019
UDC 336.14:351.822(477) doi: 10.12958/1817-3772-2019-4(58)-106-110
V. Stolyarov,
DrHab (Economics), Professor,
ORCID 0000-0002-4399-7117,
O. Shinkaryuk,
PhD (Economics),
ORCID 0000-0002-3004-0404,
V. Stolyarova,
PhD (Economics),
ORCID 0000-0002-9483-5126,
Institute of Physical Economy named after S.A. Podolynskyi, Kyiv
CONCEPTUAL PROVISIONS OF BUDGET FEDERALISM
IN THE UNITARY STATE UKRAINE
Introduction. In the 2015 National Report «Policy
of Integration of Ukrainian Society in the Context of
Challenges and Threats of Events in the Donbass»
(edited by E. M. Libanova) was emphasized the need to
«define in the Budget Code of Ukraine the responsibility
of budget spending units for late and incomplete finan-
cing». The main thing here is to determine the comple-
tion of the natural-material and cost cycle of reproduc-
tion processes at the regional and local levels [1, 2].
Twelve years ago (in 2008), two books on finance
were published by the public organization «Znannya» in
Kyiv on the recommendations of the Ministry of Educa-
tion and Science of Ukraine, which contained two iden-
tical sections «Local Finance. Budget Federalism and
Financial Equalization».
The first book is a textbook «Finance. Course for
financiers» which was prepared by specialists of
Kharkiv State University of Food Technology and Trade
of the Ministry of Education and Science of Ukraine,
edited by Ph.D. in Economics, Professor V.I. Osipov.
The second book is a textbook dedicated to the 40th
anniversary of Ternopil National Economic University
of the Ministry of Education and Science of Ukraine,
edited by Doctor of Economic Sciences, Professor
S.I. Yuriy, Doctor of Economic Sciences, Professor
V.M. Fedosov.
For ten years monographic studies contributed to
the development of the provisions of budget federalism.
They were provided by passports of the master's educa-
tional program 8.03050801 «Finance and Credit» and
the scientific specialty for candidate and doctoral disser-
tations in the specialty 08.00.08 «Money, Finance and
Credit».
So, without disclosing the contents of the same
chapters of these books, we state that they coincide with
the following author's concise definition of budget fe-
deralism in the unitary state. Its essence is to regulate
such scales of financial self-sufficiency of regional
authorities and local governments on the assessment and
forecast calculations of sources and volumes of local fi-
nances with the use of budget and fiscal decentralization
of revenues, which are determined on the basis of ex-
penditure powers in socio-economic development.
Problem statement. Expenditure powers should
correspond to the volumes fiscal revenues. Regional au-
thorities and local governments independently analyze
options for their own financial capabilities in the base,
reporting and planning periods (at least in three-year
terms) without expecting instructions and control figures
from national authorities. On the basis of social norms
(not lower than the level of minimum social needs and
sectoral standards for providing services to the popula-
tion – educational and medical subventions, funds for so-
cial protection and social security) they independently
decide on the implementation of Local Target Programs
and Action Plans of Regional Strategies.
The introduction of budget federalism is aimed, on
the one hand, at meeting the financial needs of each ter-
ritorial community in accordance with its economic ca-
pacity with the mobilization of intraregional reserves,
and on the other, – at ensuring social equality in obtain-
ing constitutionally guaranteed public services in each
district.
But, unfortunately, the provisions of budget fede-
ralism were not realized by the assistants of the people's
deputies and heads of the Verkhovna Rada of Ukraine
and the Government, specialists of the Ministry of Fi-
nance of Ukraine, the Ministry of Economic Develop-
ment of Ukraine and the Ministry of Education and
Science of Ukraine for their practical use.
Nine years ago (in 2011) the State Educational and
Scientific Institution «Academy of Financial Manage-
ment» and the Ukrainian University of Finance and In-
ternational Trade of the Ministry of Finance of Ukraine
published a scientific publication of the team of authors
«Scientific and Practical Commentary to the Budget
Code of Ukraine» (ed. F.O. Yaroshenko, scientific edi-
tor – responsible executor of the project V.F. Stolyarov).
In the Foreword, it was proposed to include in the
financial standards of budget security in the planning of
local budget expenditures (public administration; educa-
tion; health care; social protection and social security;
V. Stolyarov, O. Shinkaryuk, V. Stolyarova
107
Економічний вісник Донбасу № 4(58), 2019
culture and art; physical culture and sports) additionally
financial standards for budget provision of guaranteed
housing and communal services and mass media (to
Chapter 13 «General Provisions», in the article «Finan-
cial standards of budget provision»).
In addition, it was recommended to develop in the
Foreword the «Basic provisions for the implementation
of the responsibility of higher state and local authorities
and local governments for underfunding under the
budget standards of national and regional human deve-
lopment programs» (to Section V «Control over comp-
liance with budget legislation and liability for violations
budget legislation»).
The purpose of the article. These proposals and
recommendations should be aimed at establishing finan-
cial standards for budgeting of social services from the
needs specified by law, and not from the amount of fi-
nancial resources that the Ministry of Finance of Ukraine
together with the Main managers of budget funds for
educational and medical subvention, social protection
and social provision consider it possible to allocate to
meet these needs.
Outline of the main results and their justifica-
tion. The main scientific and applied result of the
Khmelnitsky Regional State Administration Working
Group on the implementation of the Forecasting-Pro-
gramming-Budgeting (FPB) system in the activities of
regional state administrations was the pilot project
«Mechanism of state regulation of regional human de-
velopment of the administrative region in the conditions
of decentralization», which gave grounds to the head of
the Khmelnitsky Regional State Administration Work-
ing Group O.O. Korniichuk to address to the Govern-
ment with proposals to conduct in 2017-2021 a cor-
responding experiment in the region «State regulation of
regional human development at the level of administra-
tive region» (by analogy with conducting from
01.04.2001 to 01.04.2005 state and legal experiment of
local government development in the city of Irpin in the
villages of Bucha, Vorzel, Gostomel, Kotsyubynske of
Kyiv region) [4].
The main purpose of the experiment was to work
out and finalize the powers of regional state administra-
tions and the state administrations (functions and struc-
ture, rights and responsibilities, competencies in relation
to local governments) in the conditions of realization of
the Concept of local government reform and territorial
organization of government and relevant laws of
Ukraine on budget and financial decentralization using
social standards (in descriptive and cost form with re-
gulation of their min/max values within the amount of
financial resources) and industry standards for the pro-
vision of services in the field of sustainable human de-
velopment of the region as a central link of its sustaina-
ble (environmental and social) operation and dynamic
development.
Regional state administrations should monitor
compliance with the size of the financial standard of
budget provision of public services, taking into account
the various features of the population of each territory
and its moral principles: spirituality and education, his-
torical heritage and ethnic values, customs and tradi-
tions, culture and worldview, peaceful mentality and ter-
ritorial unity.
In case of identified deviations – to have the right
to receive additional transfers and subsidies from the
State Budget of Ukraine, as well as to use part of the
funds from the public-private partnership in the region,
sponsorship and donor, international technical and fi-
nancial assistance, and various grants with participation
of the diaspora for achievement of financial standards
provision of public services in the administrative and
territorial boundaries of the region.
In the conditions of the experiment it was planned
to improve methodological support of formula calcula-
tions of subventions, subsidies and transfers in region
based on the fact that the so-called adjustment coeffi-
cients would be determined by the Khmelnitsky Re-
gional State Administration relative to the average va-
lues of the relevant indicators of the united territorial
communities (UTCs) and districts of the region, and not
relative to the average values of the relevant indicators
in Ukraine as a whole [4].
One of the main results of the experiment would be
to take into account local features in the formation of the
Registers of the following indicators of the system of
state regulation of regional human development:
– state standards of social services and the proce-
dure for determining the needs of the population of ad-
ministrative and territorial units and monitoring and
evaluation of their quality;
– industry norms and standards of service provi-
sion, primarily in the fields of education, health care and
social protection of the population;
– social norms for each of the powers delegated by
the state to local governments on the basis of the average
administrative and territorial unit in descriptive and cost
form (min/max), taking into account the amount of own
and additional necessary financial resources in the con-
text of decentralization.
The creation of these registers would ensure the de-
velopment of basic provisions for the implementation of
legal responsibility of state and regional authorities and
local governments for underfunding the budget provi-
sions of the National Human Development Program and
Regional Human Development Programs.
In turn, this would facilitate the transition from an
administrative and command mechanism of budget uni-
tarism to the administrative and contractual interaction
of public authorities at different levels of government
based on the legal determination of independence and
depth of compatibility of budget centralism with budget
federalism.
V. Stolyarov, O. Shinkaryuk, V. Stolyarova
108
Економічний вісник Донбасу № 4(58), 2019
The first basic aspect of human development is the
«reproduction of the population». Therefore, first of all,
socially adequate management of regional human deve-
lopment should be aimed at achieving harmonious sym-
metry and balance in the hierarchy and dynamic syn-
chronization in the time of territorial and national repro-
ductive processes of human capital.
It is possible and expedient to ensure harmoniza-
tion of reproductive processes of the population with the
use of the proportions of the «Golden Intersection» in
the established reference ratios of volumes and dyna-
mics of funds from the state and local budgets (including
funds of local governments and the UTCs) for human
development.
According to the proportions of the «Golden Inter-
section», the ratio of funds for human development from
the state and local budgets to the amount of funds from
the state budget should be equal to the ratio of the state
budget funds from the local budgets and make up the
golden proportion, which is 1.618.
The proportions of the «Golden Intersection»,
which are 62% x 38% (where 62% is the main and
38% – the additional value), determine the boundaries
of the trajectory of sustainable human development of
the adjacent scales of the administrative and territorial
structure.
In the hierarchical system of public service ma-
nagement, the upper limit of this trajectory of sustain-
able human development (the limit of budget federa-
lism) is determined by the ratio of 62% of the local
budget to 38% of the state budget funds.
The lower limit of the trajectory of sustainable hu-
man development (the limit of budget centralism) is de-
termined by the ratio of 62% of funds from the state
budget to 38% of the local budget funds (100% of funds
from the state budget is budget unitarism).
The common boundaries of budget centralism and
budget federalism, which reflect the level of autonomy
and depth of interaction of national and territorial pro-
cesses of human capital reproduction, thus form a deci-
sion-making area in social dialogue of national and re-
gional authorities of adjacent levels of hierarchy govern-
ment 24% (62% – 38%) of the total amount of budget
funds for human development in the region (100% is a
consolidated budget as the sum of funds from the state
and local budgets).
Due to this approach, the cost options of project de-
cisions of Action Plans for the implementation of the
State and Regional Development Strategies, as a form
of expression of own and common interests of related
scales, should be in the social dialogue of the adjacent
levels of public administration to achieve coherence in
co-financing of human development processes.
The two-sector model of market economy deve-
loped in the early 1990s by the ENDI of the State Plan
of Ukraine and provided for use of harmonious propor-
tions of the «Golden Intersection» to determine the ratio
of public and private property of a diversified national
economy and the splitting of national and local taxes.
The proportions of the «Golden Intersection»
should be used to optimize the structure of the consoli-
dated regional budget in determining the amount of
budget funds of administrative districts, local govern-
ments and the united territorial communities.
The implementation of the ideas and provisions of
budget federalism in Ukraine as a unitary state during of
the pilot project will contribute the determine scales of
financial self-sufficiency of Luhansk and Donetsk re-
gions according to the Minsk Agreements of 2014.
At the initial stage of practical implementation of
the idea of budget federalization, it would be appropriate
to transfer all administrative districts simultaneously,
without establishing a special status for some of them.
At the next stage, it would be expedient to transfer
the considered administrative and territorial territories
to the conditions of budget federalization, and at the fi-
nal stage – local governments and the united territorial
communities.
Conclusions. The logic of budget federalization is
aimed at preserving the territorial integrity of Ukraine as
a unitary state with a parliamentary and presidential
form of government and administration. The two-tier
budget system (state budget – local district budgets, lo-
cal governments and the united territorial communities)
should become the financial basis of the new adminis-
trative and territorial structure of Ukraine, which will
not lead to a situation when the leadership (those in
power), which are always right, but can’t «manage
in a new way», and the masses which are always
guilty, but don’t want to «live the old way».
The analytical assessment of social standards and
regulations, as well as sectoral norms for the provision
of social services (primarily in the field of education,
medicine and social protection of the population) within
administrative districts and regions should be the
authority of district and regional state administrations.
The average quantitative values of social norms
and industry standards, of course, will differ from the
average values of similar indicators for Ukraine as a
whole. Therefore, the regulation of their minimum/
maximum values should take place within local finan-
cial resources.
In this regard, the development of local standards
and regulations should be facilitated by the analysis and
evaluation of components and the Regional Human De-
velopment Index (RHDI) at the region level with the
gradual development of a national statistical database
for both urban and rural settlements and the united terri-
torial communities. Over time, this will allow us to ac-
cumulate a statistical basis for calculating the average
values of the components of the RHDI using them as
criteria for financial equalization of the components of
human development between the subjects of the territo-
ries.
V. Stolyarov, O. Shinkaryuk, V. Stolyarova
109
Економічний вісник Донбасу № 4(58), 2019
In addition, in the future, comparative estimates of
the ratios of the RHDI in administrative districts and re-
gions, urban and rural settlements with the average
RHDI values in similar territories and for Ukraine can
become a criterion for the distribution of budget funds
from the State and regional funds for regional develop-
ment.
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О.О., Столяров В.Ф., Шинкарюк О.В. Формування
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ласті (від ідеї до експерименту: Ч. 2 – перспективи дер-
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жава. 2017. № 4 (квітень). С. 4-15.
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liuvannia stiikoho liudskoho rozvytku Khmelnytskoi
oblasti (vid idei do eksperymentu: Ch. 2 – perspektyvy
derzhavnoho rehuliuvannia po-novomu) [Formation of the
mechanism of state regulation of sustainable human
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way)]. Ekonomika ta derzhava – Economy and the state, 4,
рр. 4-15 [in Ukrainian].
Столяров В. Ф., Шинкарюк О. В., Столя-
рова В. В. Концептуальні положення бюджетного
федералізму в унітарній державі Україна
У статті в порядку постановки проблеми визна-
чено вихідні концептуальні положення бюджетного
федералізму у взаємодії з бюджетним централізмом.
Розкрито основні ідеї й задуми проведення пілот-
ного проекту «Державне регулювання регіонального
людського розвитку в адміністративній області» (на
прикладі Хмельниччини).
Розглянуто права та відповідальність (основні
повноваження) обласних державних адміністрацій та
обласних рад у регулюванні обсягів і структури місце-
вих бюджетів на фінансування складових Індексу ре-
гіонального людського розвитку.
Фінансову самодостатність регіональних та міс-
цевих органів влади, органів місцевого самовряду-
вання та об’єднаних територіальних громад регла-
ментовано видатковими повноваженнями в межах
фіскальних надходжень до місцевих бюджетів.
Розглянуто співвідношення бюджетних коштів
місцевого і державного рівнів у Зведеному бюджеті
України, які будуються на основі гармонійних пропор-
цій «Золотого перетину».
Прямі бюджетні трансферти пропонується здійс-
нювати за нормативами фінансового забезпечення со-
ціальних стандартів на людський розвиток.
Бюджетний федералізм в унітарній державі поля-
гає в регламентації таких масштабів фінансової само-
достатності органів регіональної влади та місцевого са-
моврядування щодо оцінки та прогнозних розрахунків
джерел і обсягів місцевих фінансів на основі бюд-
жетно-фіскальної децентралізації за доходами, які ви-
значено, виходячи з видаткових повноважень у соціа-
льно-економічному розвитку.
Ключові слова: бюджетний федералізм, бюджет-
ний централізм, бюджетний унітаризм, фінансова са-
модостатність, бюджетно-фіскальна децентралізація,
джерела місцевих фінансів, видаткові повноваження.
Stolyarov V., Shinkaryuk O., Stolyarova V. Con-
ceptual Рrovisions of Budget Federalism in the Unitary
State Ukraine
The article defines the initial conceptual provisions of
budget federalism in interaction with budgetary centralism
in the order of the problem statement.
The main ideas and plans of pilot project «State re-
gulation of regional human development in the administra-
tive region» (on the example of Khmelnitsky region) are
revealed.
The rights and responsibilities (main powers) of the
regional state administrations and the regional councils in
regulating the volume and structure of local budgets for fi-
nancing the components of the Regional Human Develop-
ment Index are considered.
The financial self-sufficiency of regional and local
authorities, local governments and united territorial com-
V. Stolyarov, O. Shinkaryuk, V. Stolyarova
110
Економічний вісник Донбасу № 4(58), 2019
munities is regulated by expenditure powers within the
limits of fiscal revenues to local budgets.
The ratios of budget funds of local and state levels in
the Consolidated Budget of Ukraine, which are built on the
basis of harmonious proportions of the «Golden Intersec-
tion», are considered.
It is proposed that direct budget transfers should be
carried out in accordance with the norms of financial pro-
vision of social standards for human development.
Budgetary federalism in a unitary state is to regulate such
scales of the financial self-sufficiency of regional authori-
ties and local governments to assess and forecast the
sources and volumes of local finances on the basis of
budget and fiscal decentralization of revenues, which are
determined based on expenditure powers in socio-eco-
nomic development.
Keywords: budget federalism, budget centralism,
budget unitarism, financial self-sufficiency, budget and fis-
cal decentralization, sources of local finances, expenditure
powers.
Столяров В. Ф., Шинкарюк А. В., Столя-
рова В. В. Концептуальные положения бюджетного
федерализма в унитарном государстве Украина
В статье в порядке постановки проблемы опреде-
лены исходные концептуальные положения бюджет-
ного федерализма во взаимодействии с бюджетным
централизмом.
Раскрыты основные идеи и замыслы проведения
пилотного проекта «Государственное регулирование
регионального человеческого развития в администра-
тивной области» (в примере Хмельницкой).
Рассмотрены права и ответственность (основные
полномочия) областных государственных администра-
ций и областных советов в регулировании объемов и
структуры местных бюджетов на финансирование со-
ставляющих Индекса регионального человеческого
развития.
Финансовая самодостаточность региональных и
местных органов власти, органов местного самоуправ-
ления и объединенных территориальных общин регла-
ментирована расходными полномочиями в пределах
фискальных поступлений в местные бюджеты.
Рассмотрены соотношения бюджетных средств
местного и государственного уровней в сводном бюд-
жете Украины, которые строятся на основе гармонич-
ных пропорций «Золотого сечения».
Прямые бюджетные трансферты предлагается
осуществлять по нормативам финансового обеспече-
ния социальных стандартов на развитие общества.
Бюджетный федерализм в унитарном государстве
заключается в регламентации таких масштабов финан-
совой самодостаточности органов региональной вла-
сти и местного самоуправления по оценке и прогноз-
ным расчетам источников и объемов местных финан-
сов на основе бюджетно-фискальной децентрализации
по доходам, которые определены, исходя из расходных
полномочий в социально-экономическом развитии.
Ключевые слова: бюджетный федерализм, бюд-
жетный централизм, бюджетный унитаризм, финансо-
вая самодостаточность, бюджетно-фискальная децен-
трализация, источники местных финансов, расходные
полномочия.
Received by the editors: 06.12.2019
and final form 19.12.2019
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