Фінансова децентралізація: проблеми та перспективи ; Financial decentralization: problems and prospects
Розглянуто проблеми та перспективи розвитку фінансової децентралізації в Україні. Здійснено аналіз основних показників надходжень до місцевих бюджетів під час проведення фінансової децентралізації. Розроблено пропозиції щодо подальшого здійснення реформ у сфері ефективного використання коштів місцевими органами влади. Обґрунтовано напрями щодо удосконалення відносин між державою та місцевими органами влади у процесі реалізації фінансової децентралізації та її наступних етапів. ; Problem setting. Financial decentralization is an important part of the reforms implemented in this area, which is based on fiscal and tax decentralization. The implementation of transformation changes related to increasing the efficiency of financial resources redistribution at the local level is accompanied by the fact that local issues often raise, which are related to the necessity to increase own funds, optimize revenue and expenditure of budgets, ensure an adequate level of autonomy in the management of finances, etc. These and other issues require special attention from different levels of government, managers, community, academics and society as a whole.Recent research and publications analysis. The issue of financial decentralization is being studied by many scholars, based on its multifaceted and multidimensional nature. In particular, these are such researchers as N. Buck, O. Boiko, H.Vozniak, O. Zvarych, O. Lunina, V. Mamonova, B. Malyniak, A. Melnychuk, P.Ostapenko, I. Patoka, L. Taranhul and others. The issue of financial decentralization is being studied by them deeply enough, but the constant development of society, the incompleteness of reforms in this area, the need for adaptation of Ukrainian realities to European standards requires further thorough scientific research and generalizations.Highlighting previously unsettled parts of the general problem. The purpose of the article is to determine the peculiarities of the implementation of financial decentralization at the present stage, its advantages and disadvantages and to develop on this basis the proposals for further implementation of reforms in the field of efficient use of funds by local authorities in the context of financial decentralization.Paper main body. In the process of studying the regulatory framework, which became the basis for the implementation of the decentralization reform, it was noted that the adoption of the above-mentioned legislative acts provides an opportunity to discuss the idea of a sufficient basis for implementation of reforms in the area of overcoming the problems associated with the insufficient amount of own financial resources of local budgets.The analysis of revenues and running costs of local budgets in Ukraine during financial decentralization was made and it was ascertained that local budget revenues for four years, starting from 2014, increased almost 2.4 times. It is noted that local authorities are directly interested in increasing revenues to local budgets, in implementing measures to find reserves for their filling and improving the efficiency of administration of taxes and fees. It is determined that in 2017 we managed to achieve a significant result – the share of financial resources, which local budgets are receiving from the State Budget reached almost 50%.It is determined that the main advantages of financial decentralization are the financial autonomy of territorial communities in providing their citizens with public goods; creating conditions for better meeting the needs of the local population; increasing the responsibility of local authorities to the population of the respective administrative-territorial units; stimulating the public sector to respond to citizens' demands; formation of an effective system of financial equalization in order to stimulate the development of territories; the growth of competences and qualifications of local authorities in the process of solving the issues of development; balancing the power at different levels of management. There are revealed the following drawbacks of financial decentralization as a complication of the process of redistribution of financial resources through the budget and managing the budget process in general; complexity of coordination of local problems of territorial communities with macroeconomic problems of the country; the emergence of regional fiscal discrepancies; reduction of centralized budget control over the formation and efficient allocation of budgetary resources; restriction of centralized equalization of income and expenditure parts of the budgets of territorial communities. It has been proved that the complication of the process of redistribution of financial resources through the consolidated budget of the country is one of the main shortcomings of financial decentralization at present and is one of the problems of managing the budget process in general.It is determined that in order to minimize the disadvantages of financial decentralization, it is necessary to: eliminate the disadvantages of forming local budgets in order to increase the autonomy of local authorities; create conditions for local authorities to effectively carry out functions of public authority; maximally take into account the needs of the community in the process of distributing and redistributing financial resources; clearly define which functions of the state are expedient to perform centrally, and which are decentralized; unify the legislation and eliminate duplication of functions of state and local authorities; facilitate the transition to a new paradigm of public administration, in which the authorities of different levels will not be opposed to each other, but will function on the principles of harmonization and a clear division of functions and powers. It has been shown that these and other actions will contribute to the further effective development of the reform of financial decentralization and the use of finances of communities with the maximum result.Conclusions of the research and prospects for further studies. There is a necessity to conclude that the conduct of financial decentralization promotes the making of more rightful and better quality managerial decisions on the distribution of financial resources at the level of separate territories. This reform should ensure the fullest possible consideration of interests of the communities by saving and efficient use of budgetary funds in the context of providing public services to the population.