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Kanjeva T., Drepin A. Mizhbjudzhetni vidnosyny v umovah decentralizacii' vlady. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S. 50-65.

DOI:  http://doi.org/10.31617/visnik.knute.2020(131)03

UDC 336.14.071.6:352
KANEVA Tetiana,
Ph.D. in Economics, Associate Professor, the Dean of the Faculty of Finance and Accounting
оf Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine

E-mail: t.kaneva@knute.edu.ua
ORCID: https://orcid.org/0000-0002-3302-9593
postgraduate student of the Department of Finance
оf Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine

E-mail: antdrepin@gmail.com
ORCID: https://orcid.org/0000-0002-7000-1274


Background. There is a plethora of factors that affect the intergovernmental rela­tions, e. g. institutional, social, economic, and administrative. The regulation of the insti­tutions’ functional powers should be arranged regarding the necessity of the financial resources’ redistribution between the hierarchical components of the budgetary system, on basis of the principals of sufficiency, economy, efficiency and effectiveness.
The aim of this article is to define the statements on the domestic intergovernmental relations’ improvement in order to regulate the administrative-territorial units’ social and economic development.
Materials and methods. This article’s theoretical and methodological bases are represented by the scientific works of domestic and foreign scholars. The systematic approach, methods of analytical estimation, synthesis, economic-mathematical modeling, and scientific abstraction were applied.
Results. The prospects for the intergovernmental relations’ further development in conditions of decentralization are suggested. The provisions on increasing the fiscal significance of local taxes, in particular the property tax, are substantiated. The territorial communities’ financial capacity criteria are investigated. The functional peculiarities of the intergovernmental transfers’ in Ukraine are determined. The propositions to increase the efficiency of investment grants, educational and medical subventions have been determined.
Conclusion. The intergovernmental fiscal relations’ development should be focused both on the public finances and fiscal discipline improvement. The incentives to expand the economic and tax bases of the territories should be provided as well. The sub-system of the local taxes, fees and contributions has a potential for strengthening the local communities’ financial capacity. Considering the above, it is important to improve those taxes’ quality of administration using the appropriate modern financial technologies. It is advisable to spe­cify the indicators and criteria that are regarded, while the subsidies for social and eco­nomic development of the territories are allocated. In order to justify the mechanism for the conditional intergovernmental grants’ allocation, the national quality standards for public services should be taken into account.
Keywords: local budgets, budget decentralization, local budget revenues, local taxes, intergovernmental transfers, public services.


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