Scientific and practical journal
УКР   ENG
Regional Economy
   



Kabash Olha Romanivna



Kabash Olha Romanivna

Postgraduate of the Institute of Regional Research of the National Academy of Sciences of Ukraine



Coauthors



Herchakivs'kyy Svyatoslav Demyanovych



Publications



Repository of Institute of Regional Research Gerchakivsky, S. D., & Kabash, O. R. (2009). Teoretychnyy lohos fiskal'noyi detsentralizatsiyi [Theoretical Logos of Fiscal Decentralization]. Rehional'na ekonomika - Regional Economy, 52(2), 256 p. [in Ukrainian]. 

The evolutional aspects of decentralization processes of local finances in Europe, approaches of some foreign and national researchers to the understanding of decentralization as expansion of rights and jurisdictions of local authorities in the field of territorial development have been considered. The essence of «fiscal decentralization» in the context of the forming of budgets of the organs of local self-government by taxes and takings and also their influence on the development of territories and the overcoming of territorial disproportions has been studied. It has been marked that elaborations of V. Outs and hypothesis of American economist Ch. Tibu «feet voting» are important scientific works in sphere of fiscal decentralization. It has been proved that distribution of functions between budgets to a certain extent depends on the political system of the country. 
fiscal decentralization, budgetary federalism 


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