The existing system of budget relations on the level of local budgets in Ukraine has essential drawbacks mainly owing to excessive centralization of budget resources. Purpose of the article is comparative analysis of features of existing budget mechanisms in Ukraine and other countries of the...

Финансовая нестабильность является одним из важнейших факторов, влияющих на уровень и устойчивость социально-экономического развития территорий различного...

В статье рассматривается развитие доходного потенциала Республики Саха (Якутия) и доходной базы для налогообложения с целью пополнения ее бюджета. При этом...

Рассмотрены особенности регулирования межбюджетных отношений в отечественной и зарубежной практике и представлены на основании проведенного анализа...

The features of management of intergovernmental relations in domestic and foreign practice, and provided on the basis of the analysis recommendations to address important gaps in the distribution of intergovernmental transfers, typical for Ukraine at the present stage of its development

While the major goal of intergovernmental equalization transfers is the pursuit of equity, there are also a number of unintended consequences produced by equalization programs. In this dissertation we analyze the negative effect of equalization on the size of factors that are either used to...

A closer look at the estimating procedures that have been used to examine the empirical evidence of weak fiscal incentives at the local level in Russia in 1990s shows serious flaws in the treatment of proceeds from shared revenue sources with differentiated sharing rates widely employed in the...