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Budget System Decentralization: Experience of Slovakia and Prospects for Ukraine

Author

Listed:
  • Inna Hnydiuk

    (Vinnitsa Trade and Economics Institute of Kyiv National University of Trade and Economics, Vinnitsa, Ukraine)

Abstract

The article is to study the experience of decentralization of the budget system of Slovakia and to determine the most appropriate vector of implementation of this reform in Ukraine. There are revealed the reasons to implement decentralization of budget system management, there are studied the features of formation and development of local self-government institutions in Slovakia. There are analyzed the model of public administration in Slovakia and the scheme of formation of budgets revenue of different levels in this country. There is paid attention to the issue of determining the optimal distribution of powers between the central and local authorities, which are essential for the effective functioning of the financial system as a whole. According to the author, a priority for Ukraine today is the growth of local budgets revenue by decentralization of public finance management system. It is therefore important to assess the state of decentralization of the domestic budget system, determine its priorities and identify the factors slowing down the process of decentralization in Ukraine. On the basis of features and results of the budget reform in Slovakia there is substantiated the offer for implementation of a similar reform in Ukraine.

Suggested Citation

  • Inna Hnydiuk, 2015. "Budget System Decentralization: Experience of Slovakia and Prospects for Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 80-87, September.
    • Handle: RePEc:iaf:journl:y:2015:i:3:p:80-87
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    File URL: http://www.afj.org.ua/pdf/303-decentralizaciya-byudzhetnoi-sistemi-dosvid-slovachchini-ta-perspektiva-dlya-ukraini.pdf
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    File URL: http://www.afj.org.ua/en/article/303/
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    Citations

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    Cited by:

    1. Nataliya Trusova & Volodymyr Ternovsky, 2017. "Foregone Capital Shortcoming as a Threat of Financing of Budget Deficit of Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 145-152, March.

    More about this item

    Keywords

    decentralization; budget system; national budget; local budget; municipality; administrative-territorial reform;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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