A Retrospective Analysis of the Development of Fiscal Decentralization

Abstract

The study forms the theoretical basis for the implementation of fiscal decentralization in Ukraine on the basis of determining the correspondence between the evolution of scientific approaches to the formation of an effective model of public administration and the degree of power centralization at a particular stage of the development of society. The views of thinkers of the ancient states of Egypt, Mesopotamia, India, China, Rome, Greece are generalized, and the priority of centralized public administration without segregation of centralization forms is determined. The degree of centralization in the period of development of feudal states is characterized. The scientific views of representatives of the neoinstitutional direction of economic thought are analyzed in detail, and the stages of the formation of decentralization, in particular fiscal, as a separate theory, are defined. The stages of and the corresponding organizational and legislative documents for the implementation of decentralization in Ukraine are outlined, and its results are characterized.

Keywords

• evolution
• state
• fiscal decentralization
• public administration
• theory