Język Polski
English
Published
:
2019-09-30
Models of Fiscal Equalisation: European Practice
Iryna Storonyanska
Liliya Benovska
Abstract
The purpose of the article is to study models of equalization payments used in European countries and to identify the model of fiscal equalization of Ukraine. The following methods were for this purpose: abstract and logical comparative analysis, graphical visualization, statistical analysis. Analysis of the models of fiscal equalization of European countries indicates that most of them are aimed at overcoming imbalances of budget revenues of administrative and territorial units by redistributing budgetary resources between different levels of government. The authors note that the fiscal equalization models of many countries have been modified over the last decades, with more attention paid to equalization of expenditures. With the implementation of the decentralization reform in Ukraine, the model of fiscal equalization places emphasis on equalizing budgets revenues using separate equalization tools that focus on expenditures. (original abstract)Keywords:
Budget, Regional development, DecentralizationMost read articles by the same author(s)
- Iryna Storonyanska, Iryna Hrynchyshyn, Andrii Dub, Khrystyna Patytska, Property Taxes in the Revenue Structure of Local Governments: EU vs Ukraine , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 89 No. 2 (2020)
- Iryna Storonyanska, Liliya Benovska, Management of the Development of Territorial Communities in Ukraine under the Assets-based Approach , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 90 No. 3 (2020)
- Iryna Storonyanska, Andriana Belya, Public Control over the Use of Budget Revenues of Local Communities in Ukraine , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 91 No. 4 (2020)
Similar Articles
- Iryna Storonyanska, Andriana Belya, Public Control over the Use of Budget Revenues of Local Communities in Ukraine , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 91 No. 4 (2020)
- Magdalena Zioło, Soft and Hard Budget Constraints and the Problem of Debt and Financial Support to Subnational Government , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 36 (2011)
You may also start an advanced similarity search for this article.
Details
References
Statistics
Authors
Citation rules
Storonyanska, I., & Benovska, L. (2019). Models of Fiscal Equalisation: European Practice. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 86(3), 69–80. https://doi.org/10.26349/zn.wsb.w.poznaniu.0086.05