DECENTRALIZATION OF BUDGET SYSTEM AS THE ORGANIZATIONAL BASIS OF THE SYSTEM OF LOCAL SELF-GOVERNMENT

Authors

  • Tetiana Sumskaya Institute of Economics and Industrial Engineering of the Siberian Branch of the RAS, Novosibirsk

Keywords:

Federalism, budget decentralization, vertical and horizontal inequalities, budget revenues and expenditures, local self-government, local budget, intergovernmental fiscal relations.

Abstract

The article analyses the opportunities of budget decentralization in the light of forming and functioning of local self-government system. The author exposes factors, determining a correlation of centralization and decentralization. A great attention is paid to the principles of expenditures responsibilities demarcation, to the problem of taxes` revenues fixing and to variants of regulation of vertical and horizontal inequalities in state budget system. The article exposes the role of local self-government as basis of federal state system. As a result, the author proposes a revenues structure on local and regional level with variant of local taxation system.

 

References

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Published

05.10.2017

How to Cite

Sumskaya, Tetiana. “DECENTRALIZATION OF BUDGET SYSTEM AS THE ORGANIZATIONAL BASIS OF THE SYSTEM OF LOCAL SELF-GOVERNMENT”. Journal of European Economy, vol. 14, no. 1, Oct. 2017, pp. 57-69, https://jeej.wunu.edu.ua/index.php/enjee/article/view/810.

Issue

Vol. 14 No. 1 (2015): JOURNAL OF EUROPEAN ECONOMY

Section

MICROECONOMICS

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