Senior Researcher, Scientific Secretary of the unit of the Department of regional financial policy of the Dolishniy Institute of Regional Research of NAS of Ukraine
In the conditions of the decrease in economic activity in the war with Russia, the personal income tax on military personnel’s allowances was a significant source of local budget revenue for many territorial communities. Its volume increased due to the increase in the number of military units and military personnel, and the increase in the level of their salaries. Such trends increased the horizontal budget imbalances. The article aims to analyze the changes in the distribution of personal income tax revenue in the context of its impact on the revenue capacity of local budgets, as well as to develop proposals for improving the system of financial equalization in Ukraine in wartime conditions. The article analyzes the local budget imbalances caused by the uneven distribution of local budget revenue from the personal income tax on military personnel’s allowances. The specifics of the equalization system in Ukraine are clarified. On the one hand, it is tied to one tax – personal income tax, on the other hand, the dependence of local budgets on personal income tax is significantly higher than in other countries. The influence of the decision to redirect personal income tax on military personnel’s allowances from local budgets to the state budget on the financial equalization system is examined, and the question of the fairness of the current equalization system in Ukraine is raised. Various options for the distribution of revenue from personal income tax on military personnel’s allowances are analyzed, and the necessity and importance of implementing the mechanism of crediting personal income tax to local budgets by place of residence, and not by place of work of individual payers, is substantiated. This mechanism is effective and works in most foreign countries. In general, there are a number of options for implementing changes to the procedure for crediting personal income tax at the place of residence of an individual payer. The use of such experience makes it possible to develop one’s own version.
equalization system, territorial communities, local budgets, personal income tax, war
The experience of the new regional policy of the EU and its implementation in the domestic economy is important for Ukraine, which, on the one hand, is facing the unprecedented challenge of the war with Russia and its destructive influence on the economy and infrastructure, and, on the other hand, under these conditions has received the status of a candidate for EU membership, and has thus taken an important step towards EU membership. The purpose of the article is to research new approaches to the formation of the regional policy of Ukraine and the directions of its convergence with the regional policy of the EU. The article defines the directions of convergence of regional policies of the EU and Ukraine, namely: synchronization of development planning periods, stimulation of development of functional types of territories, common principles of regional policy formation, etc. The advantages and disadvantages of the use of regional development tools in Ukraine are analyzed, including regional development strategies, regional development agencies, typology of territories, the system of financial equalization of territorial development, etc. The peculiarities of the development of the domestic regional policy related to its implicitness, the shift of the emphasis from the regional to the local level, and the reduction of the resource and institutional capacity of the regions are outlined. The main challenges and risks of Ukraine’s regional policy caused by the war, reforms, and peculiarities of national and regional administration are defined and directions for their leveling are outlined. The article emphasizes that the prospects for the development of territories in Ukraine should be planned taking into account structural changes in the economy, business relocation, changes in the structure of population resettlement, changes in logistics chains, the permanent threat of the neighborhood with the Russian Federation, etc. The primary tasks should be the following: making changes in the strategic documents of the state and regions, creating a fund for the restoration of territories, changing the approaches to financing regional projects, and strengthening cost equalization.
regional policy, tools, war, strategies, regional development agencies
Domestic regions with different financial and economic development potential and budget revenues face the negative impact of the COVID-19 pandemic in different ways and demonstrate different opportunities for economic growth. The purpose of the study is to examine the impact of budgetary factors on the economic growth of regions in the context of the COVID-19 pandemic. The following methods were used for the study: abstract-logical, comparative analysis, graphical visualization, statistical. The article analyzes the financial stability of local budgets and identifies its dependence on the financial and economic potential of the regions. There is a clear distance between the oblasts of the western regions (Ternopil, Chernivtsi, Rivne, Ivano-Frankivsk) with weak financial and economic potential and high levels of transfer dependence and Kyiv, Poltava, Dnipropetrovsk regions with opposite development characteristics. The article argues that despite the negative impact of the COVID-19 pandemic on the economy of the regions, there was a positive trend in the main indicators of financial stability of local budgets: reducing transfer dependence and coverage of general expenditures with own revenues of local budgets in all regions. The objective reasons for this trend lie not in the rapid growth of local budget revenues but the relatively higher reduction in transfers from the state budget and the reduction of local budget expenditures. The correlation analysis reveals a close link between economic growth in the regions and the main taxes of local budgets and its absence or weak link between their growth rates in the 2020 crisis due to the growth of tax revenues despite the decline in Gross Regional Product. The elasticity of the main taxes of local incomes (personal income tax, single tax, etc.) to the Gross Regional Product is studied. The influence of budgetary factors on the economic growth of regions and interregional disparities in the conditions of instability is investigated and systematization of the influence of budgetary factors on regional development is carried out.
region, economic growth, local budgets, financial stability of the budget, instability
The functioning of the country’s economy during the coronavirus crisis requires in-depth study of financial determinants of impact on socio-economic development of regions, including: price stability, attracting investment and improving the business climate, lending and capital investment, transparency of budget administration, sustainability of public finances. The purpose of the study aims to evaluate the trends and features of economic development of Ukrainian regions in terms of financial determinants of sustainable growth of regions, taking into account behavioral effects. The following methods were used for the study: abstract-logical, comparative analysis, graphical visualization, statistical. Analysis of the financial determinants of regional development in the context of the coronavirus crisis has identified the following negative tendencies: significant reduction of capital investments in the regional economy, reduction of the share of new investment projects; deterioration of the business climate and reduction of lending to businesses; non-fulfilled plans of the main budget-forming indicators of local budgets (PIT, local taxes) was reflected in the volume of expenditures from local budgets, including investment; reduction of transfers to local budgets from the state had a negative impact on the financing of regional development programs; the outflow of foreign capital occurred not only due to the deteriorating business climate in the country, but also due to the pervasive nature of the COVID-19 pandemic and psychological and emotional factors influencing investor behavior in conditions of uncertainty about the nature and duration of the coronary crisis. The fact that, the impact of the COVID-19 crisis is territorially differentiated and its various risks are largely based on economic and spatial features of regional development, needs to be taken into account. As revealed, the most vulnerable are the regions that border territorially with EU countries and whose residents are focused on employment abroad; regions with the lowest indicators of socio-economic development and regions that are characterized by a high level of concentration of economic activity, in particular cities. Further research is focused on the introduction of incentive tools to influence the current condition of regional economic systems, taking into account the behavior of economic entities.
Understanding the psychology of management decisions and the ability to avoid the most common mistakes is the success of any financial and economic projects is outlined. Under conditions of uncertainty and under the influence of personal characteristics, the economic entity cannot objectively assess the risks and prospects, which leads to irrational decisions. An important task is to find mechanisms and tools to adjust the process of irrational decision-making by regional economic actors. The purpose of the article is to substantiate the behavioral patterns inherent in the decision-making process of financial and economic entities at the regional level. The following methods were used for the study: abstract-logical, comparative analysis, graphical visualization. The article presents three models of management decisions by financial and economic entities: classical, behavioral, irrational. The peculiarities of the behavioral model and the factors influencing an entity’s irrational decision-making are revealed. The most common effects that provoke irrational behavior of regional economic entities are highlighted. The behavioral approach has been transferred to the meso level because the irrational behavior of people can be traced at all levels of government, and behavioral effects can be considered in the context of the enterprise, community, region as a group of people and as a whole “organism”. A model of irrational management decision-making by a regional economic entity is built. The consequences of irrational management decisions of regional economic entities are clarified and tools for their correction are proposed. Such tools should contribute to 1. improving the information support of financial and economic entities, eliminating the deficit and asymmetry of information, increasing the digital competencies of information consumers; 2. accumulation of behavioral financial literacy, which will reduce the negative impact of behavioral prejudices and allow to predict irrational decisions, сontrolling the behavior of financial and economic entities.
The pandemic caused by the COVID-19 has changed the trends of the world and domestic economy, the state of public finances, socio-cultural life of the population. The conditions for implementing the reform of administrative and financial decentralization initiated in the country have become more complicated. In such conditions, the growing epidemiological resilience of territorial communities is the most important competitive advantage of their development. The aim of the article is to study the development trends of Ukraine’s economy at the regional and local levels under the influence of the COVID crisis, to identify ways to overcome its negative consequences for the economy of regions and territorial communities. Methods. The following methods were used for the study: abstract-logical, comparative analysis, graphical visualization, statistical. The article analyzes the negative trends in the economy of the regions under the influence of quarantine measures introduced in connection with the COVID-19 epidemic: declining economic activity of industrial and agricultural enterprises, investment, regions’ export-import, and state and local budget revenues. The negative social effects of quarantine measures have been identified: a decrease in the average wage and the level of employment, an increase in the number of forced leave without pay. The article describes the features of state regulation of business activities in an epidemic and their impact on the content of state and local budgets. The paper emphasizes that the accelerated endogenous economic growth of territorial communities and the involvement in the economic turnover of resources not yet involved and their transformation into development assets is the way out of the situation. Ways of reorientation of business and state support of territorial communities are offered.
epidemic, entrepreneurship, budget revenues, region, territorial community
With the implementation of the reform of administrative and financial decentralization in Ukraine, the changes have occurred in managing the development of territorial communities in the direction of providing their self-development. Each territorial community has some resource potential, but the success of the development of community depends not only on the availability of resources, but on the ability to turn them into development assets. Therefore, when talking about the management of the assets of territorial communities, it is advisable to focus on two aspects: the own resource potential of the territorial community and the effective management aimed at transforming this resource into a community asset. The purpose of the article is to compare conceptual approaches to management with a focus on asset-oriented management of territorial community. Methods. The following methods were used for the study of asset-oriented management of the territorial community: historical, abstract and logical, systematic and comparative analysis. Results. The article analyzes the conceptual approaches to management: problem-oriented management, resource-oriented management, value-oriented management, asset-oriented management. Comparisons are made and the opportunities and expediency of their application for management of territorial community are analyzed. The necessity of using asset-oriented management of territorial community in the conditions of administrative and financial decentralization is substantiated. The features of asset-oriented management of the territorial community are characterized. It is stated that the goal of asset-oriented management is to increase the capacity of territorial communities by mobilizing their own resources and transforming them into community development assets. The assets of the territorial community were identified with grouping them into tangible and intangible assets. The technology of management of assets of territorial communities with separation of stages of management, purpose, subjects and objects of management, interconnections is developed.
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 paper investigates the strengthening of intraregional differentiation of the development of territorial communities in Ukraine under the influence of decentralization reform and administrative-territorial reform. The types of asymmetries of territorial communities’ development are identified, among them: organizational, functional, social, budgetary, institutional. The conducted analysis of organizational asymmetries related to the formation of territorial communities has made it possible to identify significant gaps by number and area of ??the united territorial communities (UTCs). The capacity and the size of the population of community are interrelated, because the large communities have greater opportunities for business development due to the availability of labor resources and the ability to hold infrastructure objects and institutions of communal property. Instead, small-scale UTCs are usually financially feasible only if they have budget-generating companies. Unfortunately, the creation of a significant part of UTCs has taken place without taking into account the capacity requirements and contrary to the requirements of the methodology in order to obtain additional authority and resources. As a result of violations, there were problems of the possibility of further functioning of newly formed territorial communities. Among the UTCs created during the years of reform, there is a strong differentiation by level of their financial capacity. The ratio between the minimum and maximum values of own revenues of UTCs’ budgets per inhabitant (asymmetric scale) is about 40 times. The distribution of UTCs’ revenues depending on the population size are analyzed and it is found out that with each subsequent year of power decentralization reforms the territorial communities with higher financial capacity were formed. The lack of sufficient economic potential for UTCs’ development is confirmed to be the reason of low level of financial capacity of their overwhelming majority. Attention is drawn to the necessity of leveling the risk of increasing differentiation and the gap between UTCs and territories that have not gone through the process of unification. The measures for overcoming intraregional development differentiations are proposed, among which is the necessity to adhere to certain criteria concerning population size, share of transfers in income, share of managerial expenses while the formation of a UTC; maximum use of endogenous factors of territorial communities’ development; elimination of conflict situations between the center and the periphery when planning the development of the territory, etc.
differentiation of development, asymmetry, territorial community, financial capacity, economic potential, region
In the article, the conceptual and terminological apparatus of territorial communities was investigated with the allocation of territorial, sociological, public and legal and systemic approaches. It is revealed that implementation of the reform of administrative-territorial system and decentralization reform require a qualitatively new view on territorial communities with taking into account economic, financial and material factors. After all, with the introduction of amendments to the Budget and Tax Code, on the one hand, the conditions for increasing the financial capacity of the territorial communities were created, and on the other hand, their responsibility for the development of their territories increased. The territorial community is proposed to be considered as an integral entity, which is characterized by the unity of social community, the subject of local self-government and the basic level of the administrative and territorial system of the country. Territorial community as a social community creates and supports social life within a certain territory, guided by the economic, political, social and cultural, and environmental interests; as a subject of local self-government it can operate in conditions of interaction with the environment and be responsible for maintaining integer landmarks; as a basic link of the administrative and territorial system it is characterized by a system, has a certain resource potential, which provides it with competitive advantages and creates opportunities for the development of the territory. The classification of territorial communities was carried out by the following classification characteristics: type of settlement, fullness of coverage, character of formation, geographical location, level of social and economic development. The territorial community is proven to act as the subject of regulation of the development of its own territory, and the object of regulation (as an administrative and territorial unit of the base level) in the system of management of higher level authorities (regional, state). The regulation of the development of territorial communities is proposed to be considered as ensuring of favorable conditions on the part of state, regional and local authorities for providing social and economic development of territorial communities by using various instruments and methods of influence (economic, organizational, financial, legal). The functions of territorial community, as the subject of regulation of social and economic development, are investigated. Legal, organizational, economic, financial methods of regulation of the development of territorial communities are allocated. Two directions of state regulation of the development of territorial communities are outlined: leveling of disproportions of social and economic development and promotion of the development of territories. The first direction involves the mechanisms of indirect action and is implemented through interbudgetary relations with the use of financial equalization instruments; the second direction involves the mechanisms of direct action through investment support of the development of territorial communities.
territorial community, development, regulation of development, local self-government
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 peculiarities of funding of the educational sector from the local budgets in the Carpathian region were analyzed and the changes in management of educational sector, which were caused by the conduction of administrative and territorial reform in the country were found. It was emphasized that the result of the reforms should not be only the saving of financial resources, but also high quality of educational services for both tax payers and recipients of services. It was studied a new tendency of management of educational network – the creation of hub schools. The major problems of their formation were found: the discrepancy of boundaries of educational district with the boundaries of united territorial communities, the correspondence of the requirements for hub schools with the existing realities and other. The legislative changes during 2015-2017 in financing of secondary, vocational and technical education by means of appropriate subsidies from the state budget were analyzed and the main problem of financing were detected.
education, financing, Carpathian region, reform, united territorial communities
The need for conducting the decentralization of education management is caused by low efficiency of spending of budgetary funds, excessive centralization and bureaucratization of management, lack of clear division of powers and responsibilities between authorities of different levels. The aim of study is to clarify the main issues of financing the expenditures of the local budgets for education and searching of their solution ways in the context of conducting of management fiscal decentralization. The following are the most important issues of budgetary provision of education, which require urgent solution: existence of unfounded network of educational institutions that does not meet the current demographic situation and contributes to inefficient use of state property and reduces the quality of services; absence of possibility to improve the material conditions of educational institutions by means of state and private investors; transition to financing of education with the help of educational grants is accompanied by unsettled financing process; redistribution of powers between the budgets of different levels is not supported by any appropriate changes of financial income to these budgets. Solution of education funding problems in the context of conduction of decentralization in Ukraine should take place according to the following principles: decentralization in education should be carried out in the general context of the reforms of decentralization. In particular, the laws about change in territorial organization and the local government reform should be a basis for laws in particular areas; The aim of changes should not only be a retrenchment of financial resources, but also a high quality of educational services for taxpayers and for the customers of these services; We should not expect an instant effect from the conduction of decentralization of education management, as it is a long process; The need for a comprehensive approach, namely, the changes in school education have to be considered in a system of pre-school, extra-curricular, vocational education. Only a high quality in all three segments will provide a high level of university education; The decentralization of education management should take place taking into account the peculiarities of the regions, their industrial potential, a demographic situation and interests of local communities.
local budgets, region, funding problems, education expenditures, management decentralization
Financing of the expenditures of the local budgets in Ukraine is connected with a number of problems: on the one hand, there are problems of low financial capability of the local budgets through an underdevelopment of local taxation, insecurity by a sufficient amount of budget funds delegated by the state powers to the local governments and a blurred delimitation of powers between the state power and the local government. On the other hand, there is a low efficiency of using funds of the local budgets, which is shown up in the imbalance of the expenditures of the local budgets and needs the optimization and improvement of the structure of the expenditures. The purpose of the article is to clarify the main issues of financing the expenditures of the local budgets and their solutions in the context of conduction of fiscal decentralization. The problems of financing of the expenditures of the local budgets is connected with a low financial soundness of the local budgets and low efficiency of expenditures, which is shown up in the existence of a significant discrepancy between a general economic development and an increase of social expenditures of the budgets; an inefficient structure of expenditures through the relaxation of the investment component; an existence of baseless network of institutions and outdated methodological approaches to financing expenditures; problems of cash service of the expenditures. Changes in budgetary politics of the state towards the provision of decentralization of financial resources, which are fixed from 2015 in Budget and Tax Codes, although promote better filling of the local budgets, however will not be able to improve the structure of their expenditures and will negatively affect the formation of budget development. Positive steps of innovations is an introduction of subsidies from the state budget for education and health care, which makes these expenditure items more predictable and gives local authorities an incentive to save money; a transition in the intergovernmental relations from the system of balancing to the system of equalisation, which will interest local authorities to draw additional earnings and to expand the existing tax base; a removal of ban for reorganization and closure of educational and health care institutions, which allows to make real steps to optimization of the network. However, the proposed measures of fiscal decentralization require detailed miscount in the directions of correspondence between an increase of revenues by innovations and amounts of expenditures necessary for performing the increase of amounts of the delegated powers for the budgets of different levels. Particular attention should be paid to the formation of the budget development by a legislative fixing of those sources of its formation, which provide real earnings.
local budgets, financial resources, expenditures, decentralization, structure of expenditures
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
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 basic trends of increase of capitalization of innovatively active enterprises have been determined. Ways of increase of real and market capitalization of enterprises have been substantiated. Features of government regulation of capitalization of innovatively active enterprises in Ukraine have been considered. To raise real capitalization of innovatively active enterprises has been offered by improvement of a finance administration by the enterprise, increase of its efficiency of economic, innovative activity. To provide increase of market capitalization it is necessary through an exit of the enterprises on the markets of the capital and organizational-economic transformations.
capitalization, innovatively active enterprises, government regulation
Citations
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Storonyanska, I., Nowakowska, A., Benovska, L., & Dub, A. (2022). Imbalances and risks of the regional development of Ukraine’s economy under conditions of instability. Agricultural and Resource Economics, 8(3), 81-97. DOI: https://doi.org/10.51599/are.2022.08.03.05 [in Ukrainian]. {re2023.01.005.015}
Storonyanska, I. Z., & Benovska, L. Ya. (2018). Osoblyvosti finansovoho vyrivnyuvannya rozvytku terytoriy v umovakh byudzhetnoyi detsentralizatsiyi [Тhe peculiarities of financial equalization of the development of territories in the conditions of budgetary decentralization]. Finansy Ukrayiny – Finances of Ukraine, 6, 58-74. [in Ukrainian]. {re2023.02.021.001}
Storonyanska, I. Z., & Benovska, L. Ya. (2020). Modeli finansovoho vyrivnyuvannya: svitova praktyka [Financial equalization models: world practice]. Finansy Ukrayiny – Finances of Ukraine, 2, 25-37. DOI: https://doi.org/10.33763/finukr2020.02.025 [in Ukrainian]. {re2023.02.021.002}
Benovska, L. Ya. (2019). Finansove vyrivnyuvannya v konteksti reformy detsentralizatsiyi vlady: problemy ta perspektyvy [Financial equalization in the context of decentralization reform of power: problems and perspectives]. Svit finansiv –The world of finance, 2, 85-97. [in Ukrainian]. {re2023.02.021.003}
Storonyanska, I. Z., &Benovska, L. Ya.(2018). Modeli finansovoho vyrivnyuvannya: svitova praktyka [Financial equalization models: world practice]. FіnansyUkrainy – Finance of Ukraine, 6, 58-74. DOI: https://doi.org/10.33763/finukr2020.02.025 [in Ukrainian]. {re2023.03.110.010}
Storonyanska, I. Z., & Benovska, L. Ya. (2020). Osoblyvosti finansovoho vyrivniuvannya rozvytku terytoriy v umovakh byudzhetnoyi detsentralizatsiyi [Тhe peculiarities of financial equalization of the development of territories in the conditions of budgetary decentralization]. FіnansyUkrainy – Finances of Ukraine. 2, 25-37. DOI: https://doi.org/10.33763/finukr2020.02.025 [in Ukrainian]. {re2023.03.110.011}
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lbenovska11@gmail.com
UDC 332.122.54:336.143; JEL H62, H77, G18, R58