Fiscal decentralization of the Visegrad Group countries as a key factor of development

• Autorzy: Buriachenko Andrii , Levchenko Kateryna , Spasiv Nataliіa , Osipova Alla

Identyfikatory

DOI

10.32933/ActaInnovations.45.3

• Języki publikacji: EN

Abstrakty

EN

The article investigates the process of decentralization of public administration in the Visegrad Group countries. The authors use the share of local budget revenues of Visegrad Group countries in GDP and the share of tax (own) revenues in the revenues of local budgets of Visegrad Group countries, as main indicators. The research examines the essence of fiscal decentralization and reforms of fiscal decentralization in Visegrad Four. It has been found that the purpose of fiscal decentralization was to increase the financial independence of the municipalities, but the local governments of the Visegrad Four countries still depend on the state budget and economic development of a country. In general, process of fiscal decentralization still has the national particularities.

Słowa kluczowe

EN

fiscal federalism; decentralization; Visegrad group countries; local government; expenditures; revenues

PL

federalizm fiskalny; decentralizacja; Kraje Grupy Wyszehradzkiej; samorządy lokalne; wydatki; przychody

• Wydawca: Centrum Badań i Innowacji Pro-Akademia ; Ukrainian Academy of Sciences - Research and Development Centre for Industrial Problems of Development
• Czasopismo: Acta Innovations
• Rocznik: 2022
• Tom: no. 45
• Strony: 31--44
• Opis fizyczny: Bibliogr. 53 poz.

Twórcy

autor

Buriachenko Andrii

• Department of Finance, Kyiv National Economic University named after Vadym Hetman 54/1 Peremogy ave., Kyiv, 03057, Ukraine

• https://orcid.org/0000-0002-7354-7491

autor

Levchenko Kateryna

• Department of Finance, Kyiv National Economic University named after Vadym Hetman 54/1 Peremogy ave., Kyiv, 03057, Ukraine

• https://orcid.org/0000-0001-9099-2303

autor

Spasiv Nataliіa

• Department of Financial Management and Insurance, West Ukrainian National University 11 street Lvivska, Ternopil, 46009, Ukraine

• https://orcid.org/0000-0003-0797-7220

autor

Osipova Alla

• Department of Economy, Uman National University of Horticulture 1 street Instytutska, Uman, 20300, Ukraine

• https://orcid.org/0000-0002-5330-3676

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).