ACTUAL PROBLEMS OF THE FORMATION AND IMPLEMENTATION OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL LAW
DOI:
https://doi.org/10.29038/2786-4618-2022-04-62-70Keywords:
local budgets, revenues, expenditures, local taxes and fees, local self-government bodies, budget process, martial law.Abstract
The relevance of this article lies in the fact that central authorities are adopting a number of operational and rapid changes in legislation, as a result of which local self-government bodies have faced difficult challenges associated with unforeseen events. And now there is a need for rational formation, distribution and use of funds from local budgets for the primary needs and consequences of the war.
The purpose of this article is to study the peculiarities of the formation and implementation of local budgets under martial law based on the analysis of changes in legislation related to the distribution of local finances during the war in Ukraine.
Consideration of the peculiarities of the formation and execution of local budgets during the war period was carried out on the basis of methods of analysis and synthesis. On the basis of the abstract-logical method, a generalization was made and the main measures to improve the formation and execution of local budgets were proposed. To assess the level of filling of local budgets and their expenditures in war and pre-war times, the economic-statistical method and the comparison method were used. The graphic method makes it possible to visually present the data on the basis of which the analysis of income and expenditure of local budgets is carried out. The revenues and expenditures of local budgets for the period January-September 2022 were analyzed. The growth of the share of local budgets in the revenues of the consolidated budget for the period of 2017-9 months of 2022 was revealed. The structure of local budgets' revenues during the 9 months of 2022 was analyzed, as a result of which it was found that the largest specific weight is occupied by personal income tax. Measures was proposed to improve the formation and implementation of local budgets, namely, to create recovery funds in the budgets and to increase the reserve fund for the reconstruction of territories that suffered during the war, to provide new jobs for potential taxpayers; ensure employment of internally displaced persons, etc.
The results of the analysis of the formation and use of funds of local budgets during 9 months of 2022 during martial law testify to the effectiveness of the measures applied by local self-government bodies. The practical value of this article lies in the fact that, based on the analysis, measures are proposed to improve the formation and use of funds from local budgets under martial law.
References
Vasylyk O. D., Pavliuk K. V. (2002) Derzhavni finansy: pidruchnyk [State finance]. Kyiv: NIOS, 338 s. [In Ukrainian]
Vlasiuk N.I., Medynska T. V., Melnyk M.I. (2011) Mistsevi finansy: navch.posib [Local finance]. Kyiv. Alerta. S. 328. [In Ukrainian]
Kyrylenko O. P. (2006) Mistsevi finansy: navch. posib [Local finance]. Kyiv. Znannia. 667s. [In Ukrainian]
Kyrylenko O., Malyniak B, Pysmennyi V., Horyn V. ta in. (2019) Upravlinnia finansamy terytorialnykh hromad: teoriia i praktyka [Financial management of territorial communities: theory and practice] za zah. red O. Kyrylenko. Ternopil: Ekonomichna dumka. 280 s. [In Ukrainian]
Kravchenko V. I. (1999) Mistsevi finansy Ukrainy: navch. posib [Local finances of Ukraine]. Kyiv: T-vo «Znannia», KOO. 487 s. [In Ukrainian]
Karlin M. I. (2016) Detsentralizatsiia upravlinnia mistsevymy finansamy v rozvynutykh federatyvnykh ta unitarnykh krainakh: dosvit dlia Ukrainy [Decentralization of local finance management in developed federal and unitary countries: a lesson for Ukraine]. Ekonomichnyi chasopys Skhidnoievropeiskoho natsionalnoho universytetu imeni Lesi Ukrainky. № 2 (6). S. 103–110. [In Ukrainian]
Hrynchyshyn I. M., Bil M. M., Leshchuk I. V., Patytska Kh. O., Popadynets N. M. (2020) Potentsial terytorialnykh hromad: otsiniuvannia ta napriamky pidvyshchennia efektyvnosti vykorystannia: naukovo-analitychna dopovid [The potential of territorial communities: assessment and directions for improving the efficiency of use: scientific and analytical report]. NAN Ukrainy, DU «Instytut rehionalnykh doslidzhen imeni M. I. Dolishnoho NAN Ukrainy». Lviv. 97 s. [In Ukrainian]
Blishchuk K. (2022) Upravlinnia mistsevymy finansamy v umovakh voiennoho chasu: problemy ta mozhlyvosti dlia yikh vyrishennia [Management of local finances in wartime conditions: problems and opportunities for their solution]. Ekonomika ta suspilstvo, (43). DOI: https://doi.org/10.32782/2524-0072/2022-43-67 [In Ukrainian]
Melnyk, T. Yu. (2022) Derzhavna pidtrymka ta stymuliuvannia rozvytku biznesu v Ukraini pid chas dii voiennoho stanu [State support and stimulation of business development in Ukraine during martial law]. Ekonomika, upravlinnia ta administruvannia, (2(100), 3–11. DOI: https://doi.org/10.26642/ema-2022-2(100)-3-11 [In Ukrainian]
Analiz vykonannia derzhavnoho ta mistsevykh biudzhetiv za 9 misiatsiv 2022 roku [Analysis of implementation of state and local budgets for 9 months of 2022]. «Detsentralizatsiia». Available at: https://decentralization.gov.ua/ (accessed November 11, 2022).
Deyaki pytannya formuvannya ta vykonannya mistsevyh budzetiv e period voyennogo stanu [Some issues of formation and execution of local budgets during martial law]: Postanova Kabinetu Ministriv Ukrainy № 252 vid 11.03.2022. Available at: https://www.kmu.gov.ua/npas/deyaki-pitannya-formuvannya-ta-vikonannya-misce-vih-byudzhetiv-u-period-voyennogo-stanu-252 (accessed November 10, 2022).
Informatsiia pro stan vykonannia Zvedenoho ta Derzhavnoho biudzhetiv Ukrainy za sichen–veresen 2021-2022 rokiv, vidpovidno do misiachnoho zvitu Derzhavnoi kaznacheiskoi sluzhby Ukrainy vid 25.10.2022 [Information on the state of execution of the Consolidated and State budgets of Ukraine for January-September 2021-2022, according to the monthly report of the State Treasury Service of Ukraine dated October 25, 2022]. Available at: https://www.treasury.gov.ua/ (accessed November 11, 2022).
Napovnennya mistsevyh budzetiv pid chas voyennogo stanu: vyyavlennya rezerviv ta zaluchennya dodat-kovyh dzerel finansuvannya [Filling local budgets during martial law: identifying reserves and attracting addi-tional sources of funding]. Gromadskyy prostir. Public space. 13.07.2022. Available at: https://www.prostir.ua/?news=napovnennya-mistsevyh-byudzhetiv-pid-chas-vojennoho-stanu-vyyavlennya-rezerviv-ta-zaluchenn-ya-dodatkovyh-dzherel-finansuvannya (accessed November 11, 2022).
Osoblyvosti budzetnogo protsesu v umovah voyennogo stanu [Peculiarities of the budget process under martial law]. Prestsentr initsiatyvy «Detsentralizatsiya». Press center of the “Decentralization” initiative. Available at: https://decentralization.gov.ua (accessed November 11, 2022).
Proyekt Derzavnogo budzetu na 2023 rik dlya mistsevogo samovryaduvannya [Draft State Budget for 2023 for local self-government]. Mistsevi finansy – Local finance. 21.09.2022. Available at: https://auc.org.ua/novyna/proyekt-derzhavnogo-byudzhetu-na-2023-rik-dlya-miscevogo-samovryaduvannya (accessed November 11, 2022).
Prο vnesennia zmin dο Pοdatkοvοhο kοdeksu Ukrainy ta inshykh zakοnοdavchykh aktiv Ukrainy shchοdο οsοblyvοstei οpοdatkuvannia ta pοdannia zvitnοsti u periοd dii vοiennοhο stanu: Zakοn Ukrainy [On making changes to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the peculiarities of taxation and reporting during the period of martial law: Law of Ukraine] vid 03.03.2022 r. №2118-IKh. Available at: https://zakon.rada.gov.ua/laws/show/2120-20#Text (accessed November 10, 2022).
Pro zatverdzennya Poryadku vykonannya povnovazen Derzavnoyu kaznacheyskoyu sluzboyu v osoblyvomu rezymi v umovah voyennogo stanu [On the approval of the Procedure for the exercise of powers by the State Treasury Service in a special regime under martial law]: Postanova Kabinetu Ministriv Ukrainy № 590 vid 9.06.2021. Available at: https://zakon.rada.gov.ua/laws/show/590-2021-%D0%BF#Text (accessed November 10, 2022).
This work is licensed under a 