Article title Problematic Issues of Budget Decentralization (Some Legal Issues)
Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 2/2017
Сторінки [172-178]
Annotation Ukraine has chosen the way of progress so the decentralization including its budget aspect is consequent. As the author sees it the budget decentralization is an integral part of decentralization as a fundamental legal category, a process of the power delegation in the budget sphere to meet effectively the public interests. Ideally the consequence of the budget decentralization is to be the legal establishment of the correlative revenues and expenditures of the local budgets to enable the local self-governments (local authorities) to fulfill effectively their mandate. Besides the article investigates the negative impact of the budget decentralization that may occur due to continuous multidimensional reforms. Legal delegating of wide budget mandates to local self-governments and thereby enhancing their financial capacity may result in adverse process with regard to further social development.
Keywords budget, decentralization, the budget system of Ukraine, budget decentralization.