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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)
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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