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Empirical Analysis of Revenue Formation in Local Budgets: Assessing the Reality, Challenges, and Prospects of Decentralization in Georgia

In: Economic Growth, Prosperity and Sustainability in the Economies of the Balkans and Eastern European Countries

Author

Listed:
  • George Abuselidze

    (Batumi Shota Rustaveli State University)

  • Yuliia Bilyak

    (National University of Life and Environmental Sciences of Ukraine)

  • Kateryna Bagatska

    (National University of Life and Environmental Sciences of Ukraine)

Abstract

Many changes have been made in the Georgia budget policy over the years, but providing municipalities with sufficient financial resources is still a matter of discussion. Local self-government plays a major role in the formation of a sustainable economy. The independence of the municipality and its strength is impossible without an appropriate budget that is why it is important to analyze the challenges of the municipal budget formation and determine the optimization mechanisms. The paper analyzes the dynamics of budget income of Georgian municipalities; it is studied the experience of foreign countries, and the existing problems are identified based on the analysis of research results. Based on the mentioned data, the changes implemented at the modern stage, which relate to the formation of the municipality’s budget revenues, have been evaluated.

Suggested Citation

  • George Abuselidze & Yuliia Bilyak & Kateryna Bagatska, 2024. "Empirical Analysis of Revenue Formation in Local Budgets: Assessing the Reality, Challenges, and Prospects of Decentralization in Georgia," Springer Proceedings in Business and Economics, in: Maria Mavri & Patricia Ikouta Mazza & Anastasios Karasavvoglou & Persefoni Polychronidou (ed.), Economic Growth, Prosperity and Sustainability in the Economies of the Balkans and Eastern European Countries, pages 85-102, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-58437-4_5
    DOI: 10.1007/978-3-031-58437-4_5
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