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8РОЗВИТОК БЮДЖЕТНИХ В1ДНОСИН В УМОВАХ Ф1НАНСОВО1
ДЕЦЕНТРАЛ1ЗАЦИ
Чекановський В.П.
Кшвський нацюнальний утверситет iмет Т. Шевченка
Украша
DEVELOPMENT OF BUDGET RELATIONS IN THE CONDITIONS OF FINANCIAL DECENTRALIZATION
Chekanovskyi V.
Taras Shevchenko National University of Kyiv
Ukraine
АНОТАЦ1Я
У статп визначено сутнють бюджетних ввдносин та зростання ïx eKOHOMi4HOÏ ролi в сучасних умовах. Зазначено передача б№ших повноважень мiсцевим бюджетам Украши для зростання ефективносп ycieï бюджетноï системи. Проаналiзовано основнi засади, щодо прийняття змiн у частинi доxодiв i видатшв мiсцевиx бюджетiв. Запропоновано прюритетш напрямки реформування мiсцевиx бюджетiв в умовах де-централiзацiï. Визначено перехщ до бюджетного планування на середньостроковий термiн.
ABSTRACT
The article defines the essence of budgetary relations and the growth of their economic role in modern conditions. The transfer of more powers to local budgets Ukraine to improve the efficiency of the entire budget system. The main principles concerning the adoption of changes in the part of local budget revenues and expenditures has analyzed. The priority directions of the reform of local budgets in the conditions of decentralization are proposed. The transition to budget planning for the medium term is determined.
Ключевi слова: витрати, мiсцевi бюджети, бюджетна система, бюджетна полггика, бюджетна стратепя децентралiзцiя, економiчна роль, доходна база.
Keywords: expenditure, local budgets, fiscal system, fiscal policy, fiscal decentralization strategy, the economic role, revenue base, expenditure
Under conditions when the country's economy is in a crisis situation, when the state budget deficit far exceeds the permissible standards, budget decentralization is an important step towards reform.
The process of decentralization of financial resources of the state in Ukraine involves the formation of a high-quality and efficient fiscal-budget policy. In connection with this, the needs for modernization of the budget system as a whole and intergovernmental fiscal relations become top priority in modern times. It is promotion from the effectiveness of the mechanism of intergovernmental fiscal relations, that is, the inter-budgetary redistribution of financial resources, the real state of the budget system of Ukraine depends.
However, while studying this issue, it is worth noting that today the reform is not completed, as the system of local self-government and executive authorities is based on a vertical decision-making system. That is, the local authorities will continue to be dependent on the central government on the formation and use of funds of funds.
An important factor that causes a delay in decentralization is the political situation in the country. However, under such conditions, budget decentralization will be doing effective financial relations
Issues of fiscal decentralization were researched in the writings of many leading scholars, in particular: Alimov O.M., Cheberyako O.V., Demidenko L.M., Grigorenko VO, Lunina I.O, Lyutyy I.O, Lyashenko
VI, Nakonechnaya Y.V., Rozhko O. D., Sen'kiv T.V., Varnalia Z.S. and others.
However, today there are a number of problematic issues that require a detailed analysis. In particular, the study of the impact of decentralization reform on local budget revenues and expenditures, analysis of the positive and negative aspects of fiscal decentralization.
The purpose of the article is the prospect of development of the budget system in conditions of financial decentralization.
Socio-economic development of the country depends on the level of development of each territory. The vertical budgeting system was ineffective. Due to lack of funding of regions, the problem of economic development of the territory and the provision of their financial resources is becoming urgent. In order to stabilize the economic situation in Ukraine, it is necessary to ensure the effective formation of local budgets, because it is capable of transforming territorial communities from subsidized to financially independent entities that can independently solve any socio-economic problems.
In Europe, all territorial communities are self-financing and represent a stimulating factor in the economic development of the state. In Ukraine, through centralization from the state budget every year, funds are redistributed between state and local budgets. However, every year the role of local budgets plays an increasingly important role and the need for self-financing is increasing.
Local budgets are funds of financial resources intended for realization of tasks and functions entrusted to bodies of local self-government. The composition of the local budgets of Ukraine, as in other countries, reflects the peculiarities of the administrative-territorial division and the specifics of the functioning of local self-government [1].
The basis for the effective functioning of local self-government is a local budget filled with financial resources. For the development and financial independence of the territories, the growth of the role of local self-government, decentralization is necessary [2].
90000 -
80000 -
70000 60000 50000 40000 30000 20000 10000 0
-10000
-419,5
499,7
2659,6
2010
2011
2012
In Ukraine, the process started in 2015, when amendments to the Budget and Tax Codes of Ukraine were adopted regarding the transfer of additional local authorities to local self-government bodies. At the same time, it is foreseen to increase the sources of the formation of the revenue base of local budgets by transferring certain revenues from the state budget, introducing a new type of tax - excise tax on final sales, expanding the tax base on real estate taxes.
As we already know, local budgets show an excess of financial resources in the regions, despite the persistent deficit of the state budget during 2010-2016.
79206,1
1116,4
2013
2014
2015
2016
Fig. 1 Dynamics of changes in the volume of deficit (surplus) of local budgets of Ukraine during 2010-2016,
mln.uah.
Sourse: Compiled by the author based on[12]
During the 2010-2016 Local budgets in Ukraine represented surplus of 6 times, while the surplus revenue wasn't consolidated result of the state budget and not once in the past 7 years. In 2010, which fell on the end of the economic crisis, local budget showed a surplus of expenses in the amount of 419.5 million.usd. After that, each year local budgets were overpayed by income. In 2014, the first jump - over the previous 2013 surplus of local budgets increased by 5.4 times - from 1.1 bln.usd. Up to 6 billion ukrainian's currency in 2015, there was a second jump - compared with the previous 2014, the surplus of local budgets has increased by 2.4 times. At the end of 2016 the surplus of local budgets totaled 79.2 billion. USD., Which increase compared to the previous 2015 was 5.6 times[3].
One reason for such a hopping dynamics of the volume deficit (surplus) local budgets of Ukraine for 2010-2016. Reform is decentralization, which lasts three years for the purpose of delegating some powers to local budgets, creating incentives for economic growth areas and simultaneous discharge state budget the need to finance a number of regional development programs as well as more efficient use of state financial resources including.
One of the reasons for such a increase dynamics of changes in the volume of deficit (surplus) of local budgets of Ukraine during 2010-2016.
It is the decentralization reform, which last for three consecutive years in order to delegate certain powers to local budgets, creation of incentives for economic growth of territories as well as the simultaneous unloading of the state budget from the need to finance a number of regional development programs which increasing the efficiency of the use of financial resources of the state in particular.
From the figure we observe the growth of the current expenditures of local budgets each year. So, in 2015, they increased by 43.8 bil uah., and amounted to 255.5 bil. uah. Capital expenditures also marked a significant increase. They are recorded at the level of 36.5 bil. uah. Such an indicator has been record in recent years in 2015.
It is typical that the share of capital expenditures in the structure of local budgets is traditionally higher than in the state budget. The dynamics of the growth rate of expenditures of the state budget for January 2011-2016.
роки
Fig. 2 The dynamics of the growth rate of expenditures of the state budget for January 2011-2016 years, %
Sourse: Compiled by the author based on[12]
As we can see from the figure, the highest growth rate of expenditures of local budgets was recorded in January 2013. Compared to January 2012, it grew by 123.3%. With decentralization, this indicator has declined significantly. Thus, in January 2016, relative to January 2015, the growth rate of expenditures of local budgets decreased by 86.1%.
Consequently, it can be concluded from the above that with the introduction of decentralization some positive changes have been made in the Ukrainian economy, in particular: an increase in the general fund of local budgets and the full autonomy of local self-government bodies and the growth of their interest in the economic and social development of territories.
However, along with such positive moments, there are negative aspects, in particular: significantly high violations when using local budget funds are significantly higher than with the use of state budget funds[4].
According to the estimates of budgetary security will be concentrated the main problems in 2017. first of all, in the area of public debt management, in the activities of extrabudgetary funds of the public administration sector and in managing budget deficits, which necessitates the improvement of both budget revenue generation tools and budgetary funds management tools . Minimizing fiscal risks will depend on responding to internal and external challenges.
As a result of the study, we can say that today, at a time when military action is taking place in the country, budget decentralization is urgently needed to increase the level of autonomy by financial resources of local budgets and the autonomy of local self-government bodies. However, for the effective implementation of this reform, it is necessary to establish responsibility for the budget and distribution of revenues in accordance with the division of tasks. That is, for poorer budgets, it is necessary that their tasks can be carried out to the fullest extent possible, regardless of the budgets of the higher levels. Local self-government bodies should be empowered to manage budget funds. The state should assist local authorities, but this assistance
needs to be reasonable, which would allow local councils to be encouraged to use budget funds efficiently.
References
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