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

• Autorzy: Andrii Y. Buriachenko , Kateryna Levchenko , Nataliіa Spasiv , Alla Osipova
• 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.(original abstract)

Słowa kluczowe

PL

Federalizm fiskalny; Decentralizacja; Administracja publiczna

EN

Fiscal federalism; Decentralization; Public administration

• Czasopismo: Acta Innovations
• Rocznik: 2022
• Numer: nr 45
• Strony: 31-44

Twórcy

autor

Andrii Y. Buriachenko

• Kyiv National Economic University named after Vadym Hetman

autor

Kateryna Levchenko

• Kyiv National Economic University named after Vadym Hetman

autor

Nataliіa Spasiv

• West Ukrainian National University

autor

Alla Osipova

• Uman National University of Horticulture

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Identyfikatory

DOI

https://doi.org/10.32933/ActaInnovations.45.3