Deputy Director for Scientific Work, Head of the Department of regional financial policy of the Dolishniy Institute of Regional Research of NAS of Ukraine
The purpose of the article is to study trends and identify problems of budgetary provision of the development of Zaporizhzhia region in the context of budgetary decentralization reform. Methods of systematic and comparative analysis, graphical visualization, generalization and statistical methods were used for the study. The article examines the impact of decentralization reform on the financial provision of social and economic development of administrative and territorial units of Zaporizhzhia region. The comparative analysis of the budgetary provision of the development of Zaporizhzhya region and other regions of the Central region is conducted. The article describes the trends and problems of Zaporizhzhya region development. The following positive trends were revealed: increase of revenues to local budgets of the region; reduction of transfer dependence of the region on the state budget; formation of high-taxation CTCs. The negative tendencies of development were: increase of differentiation of financial provision of the development of the regional center and other administrative and territorial units, reduction of the growth rate of revenues to the development budget of Zaporizhzhia region. Attention is drawn to the fact that under the conditions of decentralization reform and administrative and territorial reform, consolidated territorial communities are actively being formed in the Zaporizhzhya region, most of them with high financial capacity, which testifies to the high potential of regional development. The article analyzes the regional target programs of Zaporizhzhia region and clarifies the possibilities of their integration with the Action Plans for implementation of the Regional Development Strategies. The dominance of the social component over the development of regional target programs and low level of implementation of a number of programs are emphasized.
The scientific paper emphasizes the results of the first stage of administrative-financial decentralization in Ukraine that has been lasting for four years. The authors substantiate the reasonability of considering decentralization as the mechanism to achieve boosting of economic growth in the country according to the “upward” principle based on active use of own socio-economic resources of communities. The paper defines the major goals of the reform across the levels of public governance and the goal of the policy in the sphere of decentralization, which stipulates the shift from decentralized governance model, securing the capability of local governance and development of efficient system of authorities’ territorial organization in Ukraine. Possible risks of negative impact of fiscal decentralization on economic growth of the country are explained based on defining the peculiarities of the reform implementation in the western countries. Basic principles to be taken into account in forming of methodical approaches to evaluation of the efficiency of decentralization mechanisms in the context of their impact on socio-economic development of a territory are outlined. The institutional provision of decentralization reform in Ukraine is analyzed. The peculiarities of compliance with the stages of implementation of the local governance and authorities’ territorial organization reform in Ukraine are determined. Special attention is paid to the condition of legislative maintenance of the reform. The authors outline the dualistic approach to decentralization in Ukraine at conceptual level, which stipulates not only the securing of efficient local governance and capability of administrative-territorial units of basic level, but also the need to establish efficient regional policy. The paper defines the features of CTCs forming in Ukraine from the viewpoint of specifying of the number of consolidated local councils and the number of residents as well as the level of financial provision of budgets of such administrative-territorial groupings. Major problems of forming and development of CTCs in conditions of conclusion of the first reforming stage and possible risks caused by these problems are outlined.
administrative-financial decentralization, goals of the reform, legislative provision of decentralization, consolidated territorial communities, capability
Process of structural transformation of the regional economy and conceptual bases of working out of regional policy of structural modernization of economy under conditions of European integration processes is researched. It is based on imperatives of smart specialization. Comparative analysis of the effectiveness of structural transformation of Polish and Ukrainian regions under conditions of European integration revealed that the structure of the regional economy of Ukraine is close to the structure of the Polish economy.The matrix of market drivers and growth factors of selected groups of sectors of economic of Ukraine on the criteria of competitiveness and innovation (tech industry, services, mass production, manufacturing and production of goods and services that do not participate in global trade, but are important for the formation of regional and local markets) is proposed. Formation of the matrix can determine optimal mechanisms for regional policy structural modernization of the economy to improve competitiveness of certain sectors of the economy of Ukraine in conditions of intensifying of integration processes.
structural transformation, regional policy of structural modernization, structure of the regional economy, smart specialization, new industrialization
The article presents the study of the fiscal decentralization process in Ukraine at the level of local governance defined by this reform as basic – the level of newly formed UTC in terms of the first results, risks and challenges that occur in modern conditions. The features of administrative and territorial reform in Ukraine in the past and at present are researched. The position of communities’ forming in the reform of administrative and territorial structure of Ukraine is investigated. Amendments to the Budget Code of Ukraine and the Tax Code of Ukraine in the context of the administrative-territorial reform and the reform of fiscal decentralization are analyzed. The necessity of understanding the role and place of local communities in the development of local government is argued. The place and role of cities of oblast significance in the process of implementing the reform of the administrative-territorial system are determined. The notions of «urban agglomeration» are analyzed in the context of existing administrative territorial system. A conclusion is made that, despite lack of changes in the effective legal framework toward improvement of the administrative territorial system and absence of any proper agglomeration act, territorial communities must seek horizontal cooperation for the sake of their economic development and competitiveness. The measures to improve the territorial financial ability to implement the responsibilities granted to local government in the context of changes of administrative-territorial structure are proposed. The ways of strengthening the financial autonomy of municipalities are grounded. The necessity of achieving financial viability in order to accomplish the basic functions conferred on local authorities by the state is grounded. It is shown that the legislative innovations are not able to ensure decentralization. It is concluded that the community development at the local level is possible only when the correct public and local government policies are formed, basing on the fiscal capacity of communities.
united territorial community (UTC), city of oblast significance, agglomeration, financial capacity, administrative and financial decentralization
The existing network of comprehensive educational institutions in Ukraine is geographically branched and is characterized by low efficiency; educational services are characterized by low quality, which requires taking measures for its consolidating. The purpose of this article is to find out the main problems of functioning of education network and to build a mechanism for its consolidation. The main factors of low efficiency of education network in Ukraine are: the demographic and financial crises in society, the imperfect legislative provision, the limited possibilities of the influence of the governing bodies on the formation of the educational network, outdated standard norms, which are aimed at quantitative indicators and do not take into account the volumes and quality of educational services provided and others. The solution of the problems mentioned above requires the search for new approaches to the interaction of comprehensive educational institutions on the basis of the deployment of cooperation processes, integration, interaction, partnership, in order to effectively use material and technical, personnel, financial and managerial resources for ensuring equal access to qualitative education. The main goal of consolidation of the educational network is the improvement of quality of educational services and the efficiency of the use of public funds. While conducting organizational transformations, it is important to take into account the interests of the three parties – the students (the quality of education, transportation of students to educational institution), teachers (employment, compensatory payments in case of dismissal, transportation to educational institution), local self-government bodies and state authorities (effective use of funds of state and local budgets). The main principles, which should be followed while consolidating education network are: granting the priority to the quality of educational services; effective use of funds from the state and local budgets; financing of educational services based on the principle of "money walks for a pupil"; the transition to a public-state model of education management; professional orientation of high school; informational transparency. A new approach to the solution of problem of school incompleteness is the creation of hub schools. At the same time, the process of their formation is new for society and is not fully coordinated, sufficiently organized, financially and legally secured. The solution of the problems considered above requires an implementation of measures in the part of: revision of standard norms of the functioning of educational institutions in accordance with the requirements of time; determination of principles, selection procedure, territorial location and peculiarities of financing of hub institutions; improvement of the mechanism of financing educational institutions through educational subvention.
The theoretical basis of consolidated social responsibility in the context of formation of mechanisms of its activation in Ukraine is discussed. The article outlines the role of socially responsible activities in forming a system of consolidated social responsibility of public organizations. The qualitative and quantitative characteristic is given, the main trends of the modern stage of formation and development of Russian model of social responsibility are determined. The forms of manifestation of social responsibility of economic agents are considered, the synergistic effect of the implementation of the consolidated socially responsible activities of companies, the state and the individual are found. The authors determined that the effective interaction of social partners, creating favourable conditions for sustainable social dynamics we must endeavour to ensure in practice equal, joint social responsibility. Consolidated liability was higher and more sustainable under conditions of, with one hand, the most complete coincidence of interests of social partners, and on the other hand, coherence and equal partners of their contribution to shared responsibility. Need for a synergistic approach to the construction of a system of socially responsible activities on a collegiate basis is investigated. The changes that take place in the tax regulation of social, community and charitable activities are solved. The tendencies of development of modern state policy in Ukraine are selected, aimed at the functioning of institutions of civil society, both in the context of the establishment and activity of public and charitable organizations. The results of the author research on the construction of the system of socially responsible activities on a collegiate basis with involvement of all agents in the economy are presented, which is one of the defining conditions of civil society formation in Ukraine. Analysis of changes in the tax regulation of social, community and charitable activities, has allowed establishing that the main problems in this area relate to the definition of profit status of the organization, determining the objects of taxation and regulation “donor” financing public organizations. The consolidated implementation of the concept of socially responsible activities of enterprises, state, public organizations and persons on the basis of harmonization of their interests, actions and equitable contribution to the shared responsibility will help to achieve synergistic effect. The authors determined that an important element in the revitalization of these processes is the functioning of public and charitable organizations which are full-fledged actors and the unifying link in the system of socially responsible activities. However, the institutional field of their establishment and operation remains less favourable and requires improvement to ensure effective tax regulation.
public organizations, consolidated social responsibility, synergetic effect, socially responsible activities, agents in economy
Nowadays the aim of state regional policy is, on the one hand, to achieve social and economic development of the regions, on the other hand – a necessity of providing qualitative living conditions to citizens regardless of their place of residence. An effectively operating system of pension insurance is an important element of proprietary security of pensioners. In context of the existing territorial differences of social and economic development, a detection of characteristics of the formation and usage of financial resources of pension insurance at the local level will allow us to detect a potential of growth of revenues to the Pension Fund of Ukraine (PFC) in the region and an increase of efficiency of the expenditures so as to balance the budget of PFC of an appropriate territorial administration and to ensure a proper level of material wealth of pensioners herewith. The purpose of the article is to detect the characteristics of the formation and usage of financial resources of pension insurance at the local level (for example, Lviv region). In the article the peculiarities of a current stage of development of pension insurance at the local level (for example, Lviv region) are regarded. A study of peculiarities of the formation and usage of financial resources of the pension insurance in Lviv region is made on the basis of analytical notes about the activity of the Chief Department of the Pension Fund of Ukraine in Lviv region for 2009-2014. It is found that a current state of the pension insurance in Lviv region is characterized by nationwide trends of population aging, which along with a decreased of number of employed population exacerbates a problem of growth of burden on workers, employers and the State Budget of Ukraine. It was revealed that disproportions of social and economic development of the regions strengthen territorial differentiation of the formation and usage of financial resources of the Pension Fund of Ukraine, both by indicators of total revenues and total expenditures. On the basis of algorithm of the study of regional differentiation it is found out that the state policy of regional development in the field of pension insurance is built with a consideration of integration of levels of citizens’ pension maintenance but this also causes an extra burden to the State budget of Ukraine. The necessity of development of optimization measures for the formation and usage of financial resources of pension insurance that will promote a provision of adequate pension payments not only for current but also for upcoming pensioners regardless of their place of residence and social and economic development of the region is proven.
pension insurance, financial resources, revenues, expenditures, region
The main obstacles to achieve efficiency in financial provision of local communities development namely the discrepancy in the revenue base of local budgets and assigned goals to improve their financial capacity; lack of incentives for efficient use their own financial capacity; differentiation of local communities in terms of budgetary provision; vertical and horizontal imbalances in local budgets in the region; negligible expenditures of local budgets on development of territories; imperfect mechanism of payments of the State Treasury budget that are carried out ??by local authorities.
The structure of revenues of local budgets of Lviv Oblast, in 2001-2013 рр. is investigated. Conclusions are done that paternalistic expectations at the local level are caused by the application of the principle of «according to needs» while targeting state transfers for financing the existing network of budgetary institutions without estimation of expediency and effectiveness of social functioningas well as lack of real impact of local government on tax base, rates, rules of administration, that are defined at the central level.
The basic concepts of financial sustainability of local communities are defined, which include: strengthening the financial independence of local communities and regions of local budgets; rejection of the paternalistic model of relations between the center and the regions and stimulation of an effective use their own financial capacity of local communities; ensure the effectiveness of intergovernmental relations; increase of the volume of investment-related expenditure.
Steps proposed by Government of Ukraine regarding changes in tax system and intergovernmental relations aimed at decentralization of public finances are considered. The necessity of achieving financial capacity of local communities that will ensure the transfer of basic weight of management process on the local level is explained. The volume of increase of non-budgetary financial resources that will affect the increase of investment activity of local community is proposed. Was determined that the achievement of financial independence is impossible without transformation of local communities to the beneficial owners of public property, including forests and lands. Priorities for Parliament, which will create the foundation for of more qualitative and development planning are identified.
financial support of local communities, administrative-territorial reform, intergovernmental transfers, decentralization, local finances
This article provides justification of theoretical approaches to the isolation of such categories as «finance of the region» and the definition of its purpose in ensuring the effective functioning of the Regions; determination of potential and real opportunities in the region to ensure their socio-economic development based on the sustainable use of its own financial resources; a critical analysis of existing mechanisms to present financial management regions and identify the causes of low efficiency is presented; new directions to ensure effective financial management regions based on consideration of changes and opportunities created under the influence of intensification of integration processes in Ukraine and in the world economy is justified.
Finances of regions is regarded as part of local finances (according to the structure of the financial system of Ukraine) and are a system of economic relations on the creation, use and distribution of financial resources between economic agents within a region in order to ensure its current functioning and development.
Feature of authors methodological approach to the study of finance in the region are laying their foundation and giving priority to the financial potential of the region formed over financial resources, allowing to expand the horizons of research by finances of the region, including their structure, along with the available financial resources of potential component, included along with budget potential financial capacity of the region, which is formed in the sectors of financial and non-financial corporations, households.
We prove the illegality of the use of a total approach to the implementation of national regional policy and its organization according to individual, selective approach to ensuring development of regions, due to the significant differentiation of regions of Ukraine in terms of financial and economic capacity and a set of other objective factors. Thus, the magnitude of the financial potential of the region has become an integral factor, to which should form the frame of financial relations between the state and the regions that will increase the responsibility of local authorities for the rational of formation, usage and accumulation of endogenous financial potential.
regional finance, local budgets, management, regional financial system
The authors of this paper research the opportunities for improving the mechanism of financial potential for development of Ukrainian rural communities. They also analyze problems of providing rural territorial communities with theirs development in case of differentiation of rural territorial formations on the basis of cultural and socio-economic development of appropriate territorial communities considering geographic location, endogenous and exogenous relations.
rural territorial communities, mechanism of financial providing of rural territorial communities development, self-taxation, impact factors of development of rural community, policy of rural development
The problems of functioning and financing of educational institutions network of Lviv region are investigated and the necessity of its reformation in accordance with changes in the economic and demographic situation is proved. It is accented simultaneously with the growth share of the local budget expenditures in Lviv region on education sector in total expenditures the problem of low efficiency costs is remains sharp, due to the large number of low-complete schools, a low share of capital costs in the education sector. The estimation of education expenditure efficiency, depending on the quality of secondary education is performed. It is proposed to estimate the quality of educational services in dependence of external testing results. The basic directions of optimization of network of educational institutions for preschool, secondary and nonscholastic education are proposed.
local budgets, network of educational institutions, cost efficiency, quality of education, low-complete schools
The methodological approaches to the estimation of convergently-divergent development of regions are considered. On the basis of the use of statistical and econometric apparatus in order to determine convergence the convergently-divergent development of the regions by the indexes of entrepreneurship entities’ capital provision is anaiyzed.
convergence, region, capital, convergent-divergent development
Methodological principles for the creation and development of foreign and domestic clusters are summarizes. The author’s definition of municipal cluster is given. Expediency of financial institutions entry into municipal infrastructure cluster is explained. The causes of crisis conditions of housing and utility enterprises and the causes of violations of financial discipline are outlined. Solutions of these problems within the municipal cluster are proposed. Available cash flows of Lviv utility enterprises are analyzed. A calculation of commercial banks’ revenues for servicing the utility enterprises is conducted. The feasibility of establishing the municipal bank is proven and a definition of the term «municipal bank» is proposed. Its functions and peculiarities of active and passive operations are defined. Expediency of municipal bank cooperation with state authorities and international financial and credit institutions is explained.
municipal bank, municipal cluster, cash flows, infrastructure, regional industrial clusters, cluster policies, cluster approach in housing
The approaches to estimation of mutual influence of regional financial potential and development of innovative activity in the region are considered. Two directions of such mutual influence are selected: change of financial potential of region under the influence of innovations in management and interdependence of innovative activity of enterprises in the real sector of regional economy and its financial potential. Reciprocal influence between innovative activity of industrial enterprises of Lviv region and its financial potential on the basis of cross-correlation analysis method is examined.
region, financial potential of region, innovative activity, innovations, financial resources, real sector of economy, financing of innovative activity
The evolution of approaches to economic space districting of Ukraine are investigated and necessity of its modernization in conditions of innovative types of economic activity development, appearance of new organizational forms of entrepreneurial activity, strengthening of spatial competition and influence of globalization processes is proved. New ideology of districting, essence of which consists in transition from territorial approach, basis of which are power cycles to the network based on structuring of economic space on principles of economy clusterization is offered,. The comparative analysis of classic and new paradigms of the economic districting is conducted. The necessity of achieving of interregional integration co-operations of Ukraine regions and forming of new competitive at international level economic districts is determined.
districting, spatially-institutional structure of economy, classic paradigm of districting, new paradigm of districting, economic district
The developed method of estimation of influencing of integration processes is presented on convergence of socio-economic development of regions of Ukraine which includes the analysis of s-convergence and b-convergence and allows to estimate spatial clasterization of rates of development of regions. The method is used for estimation of Ukrainian regions development; the processes of convergence/divergence processes in social-economic development of Ukrainian regions in context of s- and b-convergence are analyzed. On the base of estimation of parameters of model of minimal conditional convergence the author checks the hypothesis of space clasterization of middle speed in region development availability. On the base of using of factor analyses method the main factors of dynamic of regional social-economic development (that determined trajectory and dynamic of regional development and determined convergent or divergent type of regional development) are lighten out, that permit to proposed the main ways of overcoming its asymmetry.
convergence/divergence processes, regional social-economic development, speed of regional development
Citations
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UDC 336.14:352(477.64); JEL H72, H73