Фінансова децентралізація: проблеми та перспективи

The purpose of the article is to identify the correspondence between the revenue and expenditure parts of local budgets, which are responsible for the significant part of state expenditure financing due to financial decentralization reform. The article provides a comparative analysis of decentralization levels of local budgets in Ukraine and European countries by revenues and expenditures, as well as analyzes the structure of revenues and expenditures of the consolidated budget which include state and local budgets. The article notes that over the past ten years, the gap between revenue and expenditure has narrowed due to decentralization reform, but fiscal balance has not been achieved.The results of the analysis demonstrate the existence of a significant vertical imbalance in the budget system of Ukraine, which consists in the insufficiency of own and fixed financial resources of local authorities to ensure their powers. In terms of income decentralization, Ukraine ranks middle among Eastern European countries, while the level of expenditure decentralization corresponds to the level of Scandinavian countries, where the state plays an active role in income redistribution and has high institutional efficiency and high social standards. The article substantiates that the vertical imbalance exist due to the inefficient structure of local budgets’ revenues, in particular the high share of transfer payments from the state budget to local budgets, as well as the low share of own revenues, namely local taxes, in tax revenues. In order to strengthen the revenue side of local budgets and reduce vertical imbalances it is proposed to increase the tax base of local taxes through development of business and welfare in the regions, to increase the share of deductions from corporate tax and personal income tax to local budgets, to improve the control over local budget revenues and to optimize local expenditures, including social protection and social security expenditures. As the practice of foreign countries with decentralized budget systems shows, the elimination of vertical imbalances leads to a significant increase in the fiscal capacity of the regions. JEL classіfіcatіon: E62, H61, H71, H77 Manuscript received 30.04.2020

Land use capability is one of the most widespread technical-interpretative classification systems, however, regional adaptations may be necessary because different attributes may affect it. For these adaptations, the Minas Gerais soil map was used as the starting point for this study. The criteria to define the land use capability were adapted to management levels with small (level A) and medium (level B) application of capital and modern technology (level C). The aim of the present study was to map land use capability for Minas Gerais state, Brazil, following the criteria adapted to different levels of management and measure the accuracy of the resulting maps. The system of land use capability is widely used by INCRA in evaluations of rural properties. Erosion criterion was replaced by erodibility. The information was handled in a geographic information system. For validation, soil profiles from regional pedological surveys were sampled, classified, and its land use capability was compared to the land use capability shown on the map according to the different management levels. In spite of the small scale of the soil map, the maps of land use capability exhibited adequate accuracy: 73% (management level A), 71% (B), and 50% (C). Therefore, it can be applied in initial phases of regional planning studies, in which the level of details required is reduced (for example, in ecological-economic zoning). More detailed analyses still depend on detailed field surveys, as advocated by the system of land use capability.

The article is devoted to the study of theoretical and practical aspects of financial support for regional development in Ukraine. The importance of financial support for the development of the region is emphasized. It is noted that the formation of an effective system of financial support for regions plays a key role in creating the prerequisites for their socio-economic development, improving the level of satisfaction of citizens' interests, providing high-quality public services to the population, and coordinating the interests of the state and territorial communities. A model of financial support for regional development has been developed, which reflects the results of solving the tasks of the region's development at different levels (national, regional, local). The dynamics of revenues of the general fund of the State and local budgets of Ukraine (without transfers) in 2018-2023 were analyzed. The structure of local budget revenues by types of revenues was studied. It was established that tax revenues and official transfers took the main share in it, while non-tax revenues accounted for less than 6%. It was established that thanks to the rapid adaptation of enterprises, as well as state and local self-government bodies to the requirements of martial law, in 2023, the increase in revenues of the general fund of local budgets was ensured compared to 2022. It was noted that there was an excess of revenues to local budgets in Ukraine over their expenditures in 2023. The main directions of expenditures of local budgets and the State Budget of Ukraine have been analyzed. The need to optimize financial support for the development of the regions, to improve the management of their functioning in general, and to find optimal ways of attracting investment resources to the regions was emphasized. It was noted that this will be facilitated by the formation of a favorable investment climate in Ukraine and its regions; overcoming corruption phenomena; implementation of constant monitoring of the influence of factors that activate or restrain the process of financial support; formation of an effective legislative and regulatory framework that will allow improving the actual filling of local budgets; use of modern financial instruments, etc.

The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluctuations. The article examines not only the general dynamics of tax revenues, but also their structure, distribution by main components and their relation to the total revenues of local and consolidated budgets, as well as a percentage of GDP. The share of tax revenues in total local budget revenues in Ukraine has undergone significant changes, increasing during the COVID-19 pandemic and the war in 2022, but slightly decreasing in 2023. The share of these revenues in total consolidated budget revenues also decreased in 2022 and 2023, indicating the impact of economic instability and war. The share of local tax revenues in GDP increased in 2022 and 2023, reflecting the increased role of local taxes in financing and adapting to new economic conditions. The dynamics and structure of local taxes and fees, as well as their contribution to the tax revenues of local budgets, are also considered. Analysis of the dynamics of local taxes and fees shows a steady growth in 2019–2020, but a sharp decline in 2022 due to hostilities. However, in 2023, there is a positive trend along with growth, which indicates the stabilization and recovery of the economy. The structure of local taxes and fees is undergoing changes, in particular, there is an increase in the share of the single tax, which indicates a strategic rethinking of the taxation system to simplify and increase the efficiency of tax collection. The increase in the share of local taxes and fees in the tax revenues of local budgets testifies to their importance in the financial support of local authorities and their economic self-sufficiency and stability. In general, the analysis provides an opportunity to understand the economic situation in the regions of Ukraine and the impact of external and internal factors on financial processes in Ukraine. The results obtained can be useful for government agencies, economists and researchers interested in the financial stability and economic development of the regions of Ukraine.

Currently, in the Republic of Kazakhstan, the institution of professional managers and transparent forms of health organizations management, including modern management technologies, are being implemented. Thus, sufficient professional competency of managerial decision-makers should be one of the most important factors in ensuring the development of a national health system and implementation of all current reforms in the industry. This article aims to investigate the high relevance of the evaluation of health care manager’s competencies and the development of measures to improve its level.In this cross-sectional study, we have analyzed managerial competencies of different levels of healthcare managers using a special questionnaire, which was developed by EPOS health management group to assess their competencies. We interviewed 61 managers of different levels. On the basis of feedbacks, core competencies and their possession by hospital managers were identified.At the first stage, respondents were asked to assess the importance of different competencies required for their work activity. All levels of management showed the high practical importance of assessed competencies. Results of the basic level demonstrated a practical importance of competencies ranging from 73% to 85%, the middle-level managers were from 83% to 93%, and senior level results were 97% to 98%. The next stage of the survey was an assessment of respondent’s average level of self-esteem for the competencies they possessed. Mid- level managers showed a higher possession of competencies than other levels, from 56.8% to 70.2%; the basic level was from 46.9% to 59.6%; and senior level was from 41.6% to 54.7%. The questionnaire was designed in a way to highlight the training gaps as the difference between the importance attributed to the command of a given piece of knowledge, competency or skills, and the level of proficiency the managers are demonstrating currently. Finally, the third stage assessed the training required, wherein each management level has their specific training requirements. As research shows, senior managers have the highest level of required training. For senior level, the greatest needs for training are “self-management” and “quality management.” For basic level, trainings are in “HR management” and “quality management.” For middle managers, their training needs are in all domains of management.There is a discrepancy between the required and the actual competencies that different levels of health managers’ have. The largest gap between mandatory and existing competences exists at the basic level, in “Personnel Management.” A gap in the mid-level was in “Information and Financial Management”; and it was in “Quality Management” for the senior level. The proposed questionnaire could help to identify the most important training required to fill these gaps.

This article comprehensively examines the fiscal significance of property taxes for the revenue generation of local budgets in Ukraine and determines their key role in ensuring the financial sustainability of territorial communities amidst decentralization. The object of the study is the processes of local budget revenue formation, and the subject is the fiscal relations arising in the field of property tax administration and collection. The economic nature of property taxes (real estate tax, land tax/rental fee, transport tax) is analyzed as a tool for taxing ownership and a stable, predictable source of financing for the socio-economic needs of communities, including infrastructure development and housing and utility services. Based on systematized statistical data for 2020–2024, a comprehensive dynamic and structural analysis of property tax revenues was conducted. The study includes an analysis of the dynamics of volumes, the structure of payments by type, and the contribution of different categories of taxpayers (individuals and legal entities) to the formation of local budget revenue. Special attention is paid to the impact of external crisis factors, particularly the full-scale martial law, on the change in the volume and structure of property tax revenues. The main problems and risks caused by property destruction, migration, and the provision of tax reliefs in crisis conditions are identified, and their long-term impact on the financial stability of communities is assessed. The structure of taxpayers is investigated, and a comprehensive assessment of the effectiveness of these taxes' administration at the local level is conducted. A comparative analysis of property tax administration systems in selected territorial communities of Ukraine and the experience of EU countries with a high level of fiscal decentralization is carried out. This analysis allows for the determination of the most effective practices for increasing fiscal capacity. Based on the results obtained, specific, scientifically substantiated measures are proposed for optimizing budget planning, improving administration methods (particularly through digitalization and updating registries), and enhancing the financial autonomy of local authorities. The practical value of the research lies in the possibility of using its results to strengthen the revenue base of local budgets and ensure the stable functioning of territorial communities in the face of economic and sociopolitical challenges. The findings may be useful for local self-government bodies, researchers, and financial sector specialists.

The article is devoted to the study of the financial self-sufficiency of local budgets in Ukraine under crisis challenges, particularly the decentralization reform, which plays a key role in forming the financial autonomy of regions. The author analyzes the impact of decentralization on the economic and social development of regions and examines the challenges arising during the implementation of this reform. The main focus is on the dynamics of the formation of amalgamated territorial communities, the efficiency of financial resource allocation, and the role of the tax base in ensuring the budgetary capacity of communities.It is noted that decentralization, launched in 2014, created fundamental conditions for changes in territorial management. The amalgamated communities gained financial autonomy, an expanded tax base, and the ability to form their own budgets. This has enabled more effective use of financial resources, attracting investments, and ensuring a high standard of living for the population. However, the slow pace of ATC formation in the initial stages of the reform is identified as a problem, caused by resistance from local authorities and a lack of understanding of the advantages of the new governance system Special attention is given to the challenges faced by local budgets in connection with the full-scale war that began in 2022. The article presents an analysis of the dynamics of local budget revenues, including transfers, tax revenues, and their dependence on the economic activity of regions. The statistics in the article demonstrate that the greatest challenges arise in frontline regions, whereas rear areas show some income growth due to increased taxes on the salaries of military personnel. It is concluded that the financial self-sufficiency of local budgets remains critical for the sustainable development of Ukraine’s regions. The recommendations presented in the study include optimizing the tax base, stimulating economic activity, and ensuring a balanced distribution of financial resources among regions. Keywords: decentralization, local budget, regional development, transfers, PIT, ATC, financial self-sufficiency.

Introduction. In the context of Ukraine's European integration course and the state's implementation of the decentralization reform, the importance of local self-government as the basis for the development of territorial communities is increasing. Particularly relevant are the issues of filling local budgets with revenues to ensure that local authorities perform their functions, adequately finance social and economic programs, and create the preconditions for improving the quality of life of the population. Problem Statement. Filling local budgets with funds, creating a financial basis for the development of local self-government. Purpose. Research on changes in local budget revenue formation caused by the implementation of decentralization reforms in Ukraine (with a focus on territorial community budgets), determination of losses incurred by local treasuries and the additional revenues they received in the pre-war (before the start of full-scale war) period of reform (2015–2021), justification of ways to preserve budget revenues in an inflationary economy. Methods. The article uses general scientific methods, namely: descriptive, statistical and economic, monographic, and theoretical generalization. Results. The changes in the formation of local budget revenues (with a focus on the budgets of territorial communities) that took place in Ukraine during the implementation of the decentralization reform in 2015-2021 are described. The amounts of losses and additional revenues received by budgets as a result of the changes implemented are calculated. The methods enshrined in current legislation that allow budget revenues to be protected from inflationary depreciation are described. Conclusions. The implementation of the decentralization reform in Ukraine was accompanied by significant changes in budgetary and tax rules, including the introduction of new/termination of existing mandatory payments, revision of certain elements of taxes and fees, and changes in the proportions of payments distributed among budgets. These changes did not have an unambiguous impact on local government revenues, causing them to increase on the one hand and decrease on the other. The level of real increase in local government budget revenues for the period from 2014 to 2021 (38 %) recorded in the paper indicates that the reform has increased the financial capacity of territorial communities. It is determined that an important role in preserving local budget revenues is played by the relevant ways used by the legislator, including the revision of tax rates, minimum wages and subsistence minimums, and indexation of the monetary value of land plots. The author emphasizes the actual application of a unified approach to the formation of revenues of the budgets of territorial communities (regardless of their status – rural, settlement, city) from 2021. The author identifies the consistently high role of personal income tax and the growing role of local taxes and fees, excise tax and rent in filling local budgets, which has a positive impact on the level of financial support for territorial communities and creates prerequisites for their development.

The article is devoted to the study of the possibilities of using artificial intelligence technologies in making managerial decisions at different levels of management. The main technologies that can be understood by AI are highlighted, as well as the key technologies used at different levels of management. Special attention is paid to the possibilities and advantages of using AI, including reducing information processing time, optimizing processes and improving the quality of planning. The article highlights the importance of using technology and, at the same time, examines the risks that need to be considered when integrating technology into the internal processes of an organization.

The modern society requires a rational, professional, stable and socially accountable public administration that serves its citizens. Analysis of the status and functioning of the Croatian public administration shows that there are still many shortcomings and problems that must be solved. This paper outlines the basic characteristics of public administration as a set of structures and processes aiming to start and implement the policies in accordance with the public interest. Also, it explores the way and the level of success of managing the common good, with special attention given to the management of the coastal area, whereas the management of the coastal area is defined as an activity comprising different levels of management – local, regional, national and international. The author stresses the need to coordinate the different levels and emphasize the importance of organizing the work process and the capabilities of the managing structure. This is necessary because the public administration often makes decisions directly influencing the citizens’ quality of life on a local and individual level. Given that the public administration has a great amount of power in all countries, it must be controlled. The author states that beside self control of public administration it is also needed to conduct the additional control. That kind of control is necessary due to the inestimable value of Croatia’s coastal and other resources. Based on the results of the research the author suggests measures to improve a continued and efficient control.

The article examines aspects of the State policy of stimulating the development of small and medium-sized enterprises. However, as shown, these aspects are determined by a combination of regulatory mechanisms and tools used at different levels of management. After all, small and medium-sized businesses will not develop in unfavorable conditions for entrepreneurship. On the other hand, low-quality management at the level of economic entities also poses a problem and an obstacle for the formation and development of a powerful sector of small and medium-sized businesses of the national economy. Therefore, the aim of the study is to substantiate the macro- and micro-level instruments of economic sustainability management policy in the small and medium-sized business sector of Ukraine. The leading directions of the State policy of strengthening the economic stability of the small and medium-sized business sector of Ukraine in the wartime are identified. These are: (1) financial; (2) innovative and technological; (3) resource-based; (4) institutional. It is proved that appropriate measures should be implemented at the level of financial and economic management of small and medium-sized enterprises. These are financial and resource, intellectual and personnel, innovative technological and market instruments. Among the leading ones, the following are identified: financial and credit cooperation and the creation of internal development financing funds; the development of cooperation practices of SMEs with external partners and representatives of large businesses; the implementation of a proactive policy on preserving and improving intellectual and personnel potential; digitalization and intellectualization of business; improvement of the systems of training and development of personnel potential; application of remote forms of employment; activation of own innovative and technological activities; development of cooperation and collaboration practices in the field of high technologies; active digitization of internal and external business processes; active use of Internet marketing instruments; development of own distribution networks and systems; application of artificial intelligence technologies for the formation and implementation of marketing programs; improvement of marketing tools.

This study aimed to characterize the local chickens and their production systems and to investigate the opportunities for improvement. The study was carried out in 18 villages in northern Jordan with the participation of 120 households. Data were collected by individual interviews and surveys supported with structured questionnaires. A scoring system was developed to study the effect of different levels of management on chicken performance. The main reasons for keep local chickens were egg production and generation of income. The main features of the production systems were improper housing and inadequate hygiene. Newcastle disease, predators, and parasites were the main causes of flock losses. Purchasing rate was controlled by the chickens' phenotype, sex and age, and by season of year. The average flock size was 41.6 (+/-32.9) chickens per household, with a hen:cock ratio of 6.4:1. The average effective population size was 15.35, which indicated a high rate of inbreeding (5.52%). The main selection criterion adopted by farmers was egg production. There were positive significant correlations (p<0.001) between management level and chickens' performance. Hatchability, survivability, flock size, number of clutches, egg weight and egg mass were the major parameters that improved significantly with improvement in management level. Local chickens fulfil significant functions in the livelihood of rural smallholders; however, many constraints affected the efficiency of the production systems. Solutions should start with improving the management practices and establishing an effective breeding system.

Introduction. The reform of local self-government and territorial organization of power has been implemented in Ukraine since 2015. Decentralization is one of the most important transformations in the European integration context and aims to form real local self-government, starting from the basic level – united communities. The formed united territorial communities have to be able to provide its competitions and public services at the appropriate level. Socioeconomic stability of the basic level of administrative-territorial structure heavily depends on the correspondence and balance between the received financial resources and competitions. At the same time, the state and trends of local budgets are influenced by legislation framework. Currently, the revenue part of local government budgets is too dependent on government programs and subventions, which makes it difficult for communities to independently stimulate local economic development. Also, the expected introduction of a market for agricultural land may lead to significant changes in the structure of tax revenues of the united communities of individual regions. The purpose. Іnvestigate trends in the formation of the revenue part of local budgets and find ways to increase the financial capacity of local governments in the context of reform of local government and territorial organization of power. Results. The state, problems, sources of revenues and further prospects of local budgets in Ukraine are studied. The main sources of revenue of local budgets, their economic nature, features of administration and possible threats in case of launch of the land market are identified. Topical issues of formation and possible ways and sources of further filling of the revenue part of local budgets are identified.

The environmental taxation as a means of integrating environmental policy objectives into the tax policy is examined in article. It is established that the current environmental situation requires serious attention and active action by all countries. The article analyzes the environmental tax revenues by type of tax in the EU countries. It was found that in Ukraine, the share of environmental tax in the GDP structure is too low. An analysis of the rates applied to taxation for the use of carbon energy sources in different countries of the world is made. An analysis of the standards for the distribution of environmental tax revenues between the state and local budgets in Ukraine for 2015–2022 is carried out. The Top 10 enterprises paying environmental tax in Ukraine for 2021 are identified. The measures to be implemented to improve the environmental taxation system in Ukraine are singled out.

The success of any organization depends on the human resources, their knowledge and skills, and their competencies. Competenceis are developed for the needs of business and the organization in which the individual is working. The aim of the study was to determine how the managers of different levels judge competencies of their employees. The results showed that managers value the most employees eager to learn something new in order to improve knowledge and skills, while the least valued competence is planning and verification of the task before relalization in all of its stages. The results also showed that managers of different levels variously estimate certain competence of their employees.