Фінансування об’єктів виробничої інфраструктури територіальними громадами в умовах бюджетної децентралізації
Date
2017-03-28
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
Досліджено сучасний стан формування місцевих бюджетів в умовах бюджетної
децентралізації фінансових ресурсів. Сформульовано основні завдання бюджетної
децентралізації у контексті законодавчих аспектів досліджуваної проблематики.
Визначено напрямки зміцнення фінансової бази органів місцевого самоврядування та їх
інвестиційні спроможності у сфері виробничої інфраструктури. Проведено аналіз дохід-
ної частини місцевого бюджету Яворівського району Львівської області. Представлено
проекти розвитку виробничої інфраструктури Львівської області у 2017–2018 рр
Developed industrial infrastructure is a prerequisite of a high level of organization of economic relations, a factor of sustainable development of production and acceleration of integration processes. Every single component of industrial infrastructure contributes significantly to the economic growth of Ukraine. Financial investment in production infrastructure sectors is essential for accelerating economic growth and the creation of jobs. The local budgets should ensure the solution of the tasks of functioning and socio-economic development of the territory, region, society and the problems associated with improving the methods of using financial resources by local authorities. This article aims at revealing the problems of decentralization of local budgets, their solutions with the purpose of ensuring the successful social and economic development of the territories and industrial infrastructure of the region by strengthening the system of local selfgovernment of Ukraine. It has required a study of the current state of the formation of local budgets in the context of budgetary decentralization of financial resources, the definition of the main tasks of budgetary decentralization, as well as the problems and ways to strengthen the financial base of local governments and their financial capabilities in the production infrastructure. The main task which fiscal decentralization has to solve is the search for sufficient amounts of financial resources that would fully ensure financial authonomy of the local budgets in the budget system of Ukraine. Decentralization of budgetary financial resources expects local governments to provide larger powers in the direction of the implementation of programs for the development of industrial infrastructure in the regions of Ukraine. Capital investment in production infrastructure is one of the factors influencing the state to stimulate aggregate demand and capitalization of production by increasing the number of employed people and the need for additional production assets Due to the introduction of a new model of financial support, local budgets will receive an additional resource in the total fund in the amount of more than 22 billion UAH in 2017. In general, taking into account the balance of intergovernmental transfers, more than 40 billion UAH will be received. The introduced changes will enable local budgets to use funds for various purposes. The infrastructure facilities, such as roads, communications, engineering facilities, will also receive the necessary financial resources for the development and reconstruction. The first step of decentralization reform was the transfer of financial instruments to the local places, which significantly increased the incomes of the citizens. Due to the decentralization, local budgets grew by 44 billion UAH in 2016 (50 %) in comparison with 2015. In 2017, they are expected to grow by more than 30 billion UAH. Moreover, in 2017, local budgets will receive an additional grant from the state budget to finance the transferred costs of 14.9 billion UAH. One of the main functions of local government in the context of financial decentralization is the formation and support of projects for the development of industrial infrastructure. The implementation of each project will provide new jobs, new opportunities for existing enterprises, as well as additional revenues to the budget. Thus, at the present stage of the formation of the Ukrainian economy, a significant step forward in reforming intergovernmental fiscal relations has been made, as well as the appropriate changes to the legislation have been made. The mechanisms for budget financing and equalization have been changed, which provided opportunities for the development and renovation of industrial infrastructure in the regions. During the study, it has been found that the local councils and communities were not ready for changes, especially in the process of uniting communities, setting tax rates, and allocating funds under the new leveling system. Provided that the legislative and organizational problems are resolved, local budgets in the future will be able to have sufficient funds to fulfill the delegated authority in the sphere of industrial infrastructure.
Developed industrial infrastructure is a prerequisite of a high level of organization of economic relations, a factor of sustainable development of production and acceleration of integration processes. Every single component of industrial infrastructure contributes significantly to the economic growth of Ukraine. Financial investment in production infrastructure sectors is essential for accelerating economic growth and the creation of jobs. The local budgets should ensure the solution of the tasks of functioning and socio-economic development of the territory, region, society and the problems associated with improving the methods of using financial resources by local authorities. This article aims at revealing the problems of decentralization of local budgets, their solutions with the purpose of ensuring the successful social and economic development of the territories and industrial infrastructure of the region by strengthening the system of local selfgovernment of Ukraine. It has required a study of the current state of the formation of local budgets in the context of budgetary decentralization of financial resources, the definition of the main tasks of budgetary decentralization, as well as the problems and ways to strengthen the financial base of local governments and their financial capabilities in the production infrastructure. The main task which fiscal decentralization has to solve is the search for sufficient amounts of financial resources that would fully ensure financial authonomy of the local budgets in the budget system of Ukraine. Decentralization of budgetary financial resources expects local governments to provide larger powers in the direction of the implementation of programs for the development of industrial infrastructure in the regions of Ukraine. Capital investment in production infrastructure is one of the factors influencing the state to stimulate aggregate demand and capitalization of production by increasing the number of employed people and the need for additional production assets Due to the introduction of a new model of financial support, local budgets will receive an additional resource in the total fund in the amount of more than 22 billion UAH in 2017. In general, taking into account the balance of intergovernmental transfers, more than 40 billion UAH will be received. The introduced changes will enable local budgets to use funds for various purposes. The infrastructure facilities, such as roads, communications, engineering facilities, will also receive the necessary financial resources for the development and reconstruction. The first step of decentralization reform was the transfer of financial instruments to the local places, which significantly increased the incomes of the citizens. Due to the decentralization, local budgets grew by 44 billion UAH in 2016 (50 %) in comparison with 2015. In 2017, they are expected to grow by more than 30 billion UAH. Moreover, in 2017, local budgets will receive an additional grant from the state budget to finance the transferred costs of 14.9 billion UAH. One of the main functions of local government in the context of financial decentralization is the formation and support of projects for the development of industrial infrastructure. The implementation of each project will provide new jobs, new opportunities for existing enterprises, as well as additional revenues to the budget. Thus, at the present stage of the formation of the Ukrainian economy, a significant step forward in reforming intergovernmental fiscal relations has been made, as well as the appropriate changes to the legislation have been made. The mechanisms for budget financing and equalization have been changed, which provided opportunities for the development and renovation of industrial infrastructure in the regions. During the study, it has been found that the local councils and communities were not ready for changes, especially in the process of uniting communities, setting tax rates, and allocating funds under the new leveling system. Provided that the legislative and organizational problems are resolved, local budgets in the future will be able to have sufficient funds to fulfill the delegated authority in the sphere of industrial infrastructure.
Description
Keywords
виробнича інфраструктура, місцеві бюджети, Державний бюджет, органи місцевого самоврядування, податкова система, реформа, децентралізація, регіони, міжбюджетні відносини, фінансова база, industrial infrastructure, local budgets, state budget, local governments, tax system, reform, decentralization, regions, intergovernmental relations, financial base
Citation
Цебенко Н. М. Фінансування об’єктів виробничої інфраструктури територіальними громадами в умовах бюджетної децентралізації / Н. М. Цебенко // Вісник Національного університету “Львівська політехніка”. Серія: Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. — Львів : Видавництво Львівської політехніки, 2017. — № 875. — С. 161–169. — (Підприємництво).