Język Polski
English
Published
:
2020-12-30
Public Control over the Use of Budget Revenues of Local Communities in Ukraine
Iryna Storonyanska
Andriana Belya
Abstract
The decentralization reform, started in 2014, aims to change not only the administrative structure of Ukraine but also the budget system. The purpose of the article is to identify key aspects required for implementing public control in Ukraine. The study provides an overview of tools of public control and reports results of surveys conducted to collect views of civil society activists and experts on public control in the process of decentralization. Emphasis is placed on the main instruments of public control, which include public hearings, elements of e-democracy etc. According to most respondents asked in the survey of public activists and specialists in the field of local finance in Lviv and Kharkiv regions, NGOs have more opportunities to control the spending of local budgets. The main problems in the way budget funds are spent include the low level of transparency of budget planning and implementation and the low efficiency of collecting and spending budget revenues.(original abstract)Keywords:
Local budget, Local community, Financial control, Budget revenueMost read articles by the same author(s)
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Storonyanska, I., & Belya, A. (2020). Public Control over the Use of Budget Revenues of Local Communities in Ukraine. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 91(4). https://doi.org/10.26349/zn.wsb.w.poznaniu.0091.08