Financial and economic support of territories in the context of decentralization ; Финансово-экономическое обеспечение территорий в условиях децентрализации ; Фінансово-економічне забезпечення територій в умовах децентралізації

Abstract

The instruments of financial and economic support municipalities in the context of power and financial powers decentralization are studied. Ways and mechanisms for implementation of appropriate instruments in Ukraine's economy are proposed. Is determined to local governments to use fiscal policy, not only as a source of direction and content of the municipal budget, but also as a flexible and effective lever to address the problem of increasing incentives innovative growth of the local economy. The implementation of reasonablescale interest rate differential taxation are considered. Important is the creationof municipal reserve funds and development funds. In this context, the need for a fundamental paradigm shift - to reconceptualize municipal structures in the context of local finance management system and decentralization. Local authorities should always spend limited funds with maximum profits. All decisions should be based on comprehensive analysis of factors feasibility and effectiveness of expenditure, costs of budget programs. The economy of Ukraine is in the stage of active transformation, remaining in an extremely difficult situation, finding directions and factors for attracting economic actors, people and authorities to maintain stability and improve the efficiency of management. The platform for reforming local self-government in Ukraine is laid. The Verkhovna Rada of Ukraine adopted a number of legislative acts aimed at the decentralization of power and financial powers, in particular: the Law of Ukraine "On the Principles of State Regional Policy", the Law of Ukraine "On the Voluntary Association of Territorial Communities", the Law of Ukraine "On Amendments to the Budget Code Ukraine on the reform of intergovernmental fiscal relations ", the Law of Ukraine" On Amendments to the Tax Code of Ukraine and Certain Legislative Acts on Tax Reform ", other legislative acts of Ukraine on the reform of the budget jet and tax systems on the way to decentralization of power in Ukraine. However, the tasks ...