领土社区在乌克兰战争中的复原力:预算工具的作用

Q3 Social Sciences Public and Municipal Finance Pub Date : 2024-04-11 DOI:10.21511/pmf.13(1).2024.04
H. Voznyak, K. Patytska, O. Mulska, I. Zherebylo, Danylo Sorokovyi
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引用次数: 0

摘要

俄罗斯对乌克兰的战争加剧了社区发展面临的挑战和风险。提高抵御内外环境冲击的能力、适应安全环境变化的能力、应对威胁的能力、保持可持续运作的能力以及恢复到理想平衡状态的能力,将有助于加强社区的复原力。预算工具对于确保社区在这种情况下的复原力至关重要。本研究旨在确定预算工具对确保乌克兰战争期间领土社区复原力的影响(以利沃夫州为例)。研究方法包括系统性和结构性方法(建立复原力研究的信息和分析模型)以及指示性和差距分析(确定预算工具对社区复原力的影响,特别是地方税、转移支付和个人所得税(PIT))。收集了利沃夫州 73 个社区 2021-2023 年的数据。研究表明,在研究期间,利沃夫州境内社区的复原力处于中等和中等以上水平;大多数社区处于抵抗区(复原力指标范围为 0.43-0.65)和复原力下降区(0.42-0.20);8%的社区复原力处于极低水平(2022-2023 年)。结果估计,如果军用 PIT 从地方预算转为州预算,90% 的社区在 2024 年的抗灾能力将不会发生重大变化,但抗灾能力高度依赖军用 PIT 数量的社区除外(抗灾能力将下降 12.5 到 4.2 个百分点不等)。
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Resilience of territorial communities amid the war against Ukraine: The role of budgetary instruments
Russia’s war against Ukraine has exacerbated challenges and risks to community development. Improving the ability to withstand the shocks of the external and internal environment, adapt to changes in the security environment, respond to threats, maintain sustainable functioning, and recover to the desired equilibrium will contribute to strengthening the resilience of communities. Budgetary instruments are crucial for ensuring the resilience of communities in such conditions. This study aims to identify the impact of budgetary instruments on ensuring the resilience of territorial communities amid the war in Ukraine (the case of Lviv oblast). The methods include a systemic and structural approach (building an information and analytical model of resilience research) and indicative and GAP analysis (identifying the impact of budgetary instruments on community resilience, in particular, local taxes, transfers, and personal income tax (PIT)). The data of 73 communities in Lviv oblast for 2021–2023 were collected. The study shows that the resilience of the territorial communities of Lviv oblast during the study period was at a moderate and above-moderate level; most were in the zones of resistance (resilience indicators ranging from 0.43-0.65) and decreasing resilience (0.42-0.20); the resilience of 8% was at a critically low level (2022–2023). The results estimate that the resilience of 90% communities in 2024 will not change significantly if military PIT is redirected from local to state budgets, except for those communities whose resilience is highly dependent on the amount of military PIT (the decrease in resilience will range from 12.5 to 4.2 percentage points).
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来源期刊
Public and Municipal Finance
Public and Municipal Finance Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
3.30
自引率
0.00%
发文量
9
审稿时长
12 weeks
期刊最新文献
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