Економічний вісник університету (Jun 2019)
Prognostic models of financial regulation of territorial communities budgets
Abstract
Actuality of research theme. The problem of development of effective control system by finances of territorial communities acquires in the modern terms of decentralization of the special actuality. Raising of problem. One of basic problems of process of decentralization there is conditioning for providing of financial firmness and all-sufficientness of territorial communities. Analysis of the last researches and publications. The modern aspects of decision of problems of development of territorial communities and local self-government such scientists engage in, as Pavliuk A.P., Oliinyk D.I., Batalov O.A., Datsko O.I., Murkovych L. L., Molodozhen Yu.B.and other [1-4]. The results of own researches of problem are in to [5-11]. Selection of unexplored parts of general issue. In spite of changes to the Budgetary and Tax codes, there are mechanisms that restrain development of the incorporated territorial communities and create the threat of them to financial possibility. One of such mechanisms there is a base and reversible grant. Their influence on the financial state of incorporated territorial communities needs a separate analysis and research. Raising of task, research aim. There is a necessity of analysis of influence of the operating system of interbudgetary mutual relations on the financial state of the incorporated territorial communities. Method or methodology of realization of research. In the process of realization researches drawn on scientific (analysis and synthesis, induction and deduction, analytical grouping) and special (abstracting, economical-mathematical design, etc.) methods of study of the economic phenomena and processes. Exposition of basic material (job performances). In-process the conducted analysis of indexes of efficiency of reform of administrative-territorial device that takes place in Ukraine from 2015. It is shown that during 2014 - 2017 as a result of decentralization is positive tendencies in relation to the improvement of the financial state of the incorporated territorial communities. It is well-proven that the positive results of decentralization of management were attained in 2014 - 2016 and conditioned by active sponsorship of reforms. Negative progress of communities trends in 2017 it maybe to explain that the accumulation of unsolved problems took place during a previous period. It is shown that such support is envisaged during five years - 2020 to and that is why there is a necessity of creation within the limits of incorporated territorial communities of financial mechanisms of their break-even functioning. It is well-proven that the new mechanism of the budgetary smoothing negatively influences on financially solvent communities, restrains their development because of exception of money in the State budget with simultaneous artificial support of financially helpless communities due to a base grant. It offers to define the possible limits of reversible grant in intercommunication with the rates of increase of acuestss on one habitant of incorporated territorial communities. The model of determination of limits of reversible grant offers in intercommunication with the rates of increase of acuestss on one habitant incorporated territorial communities, confirmed by calculations on the basis of official statistical figures. Industry of application of results. The got practical results can be drawn on by incorporated territorial communities in the process of development of politics of receivership and by the charges of budget. Scientific results can be drawn on at teaching of disciplines of economic aspiration. Conclusions. Unefficiency of operating mechanism of the interbudgetary adjusting is well-proven, as he creates terms in order that not putting the certain regions of country efforts, functioned due to base grants. At the same time regions that provide the stable indexes of the economic development appear in a situation, when the further increase of their potential a reversible grant interferes with, as after her help part of facilities is withdrawn from the budget of incorporated territorial communities.
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