财政放权促进农村发展

N. Davydenko, S. Boiko, Alina Вuriak, I. Demianenko
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引用次数: 0

摘要

2014年4月,《欧洲地方自治宪章》的批准以及《乌克兰地方自治和领土权力组织改革构想》的通过,为批准财政分权和建立农村地区发展的财政框架奠定了基础。财政分权的决定性条件之一是为地方政府提供足够的财政资源,使其能够履行农村发展的任务。因此,本文的目的是研究乌克兰农村发展在财政分权方面的特殊性,找出主要问题,并提出加强财政分权对农村社会经济发展的积极影响的方向。本文的方法论基础是一般科学和特殊的研究方法,特别是:经济学和统计学;分析与综合;表格和图形。所进行的研究使人们能够确定,财政权力下放的实施使村委会更有兴趣增加地方预算的收入,办法是转让获得更多税收和非税收收入的权利,找到应急地方预算,提高税收管理和收费的效率。这项研究为提出在农村发展范围内提高财政权力下放效力的办法提供了理由,包括扩大统一领土社区预算收入中的税费清单(例如公司所得税、个人所得税、环境税);改进从乌克兰国家预算向地方预算提供预算间转拨的机制;在提供有保证和负担得起的公共服务水平的条件下,优化预算支出;加强地方政府的问责制,防止腐败;人口积极参与农村地区的发展政策。
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Development of rural areas through fiscal decentralization
The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.
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