Ризики при формуванні міжбюджетних відносин в умовах децентралізації

Abstract

Досліджено стан міжбюджетних відносин в Україні в умовах децентралізації. Здійснено порівняльну характеристику централізованої та децентралізованої моделей міжбюджетних відносин та аналіз структури доходів місцевих бюджетів в Україні у 2016 році. Описано можливі ризики в процесі децентралізації. Обґрунтовано напрями вдосконалення міжбюджетних відносин в умовах децентралізації.The article investigates the state of inter-budgetary relations in Ukraine in the conditions of decentralization. The comparative characteristic of centralized and decentralized models of intergovernmental relations and the analysis of the structure of local budget revenues in Ukraine in 2016 is carried out. The possible risks in the process of decentralization are described. The directions of improvement of inter-budgetary relations in the conditions of decentralization are substantiated. In Ukraine, intergovernmental transfer funds have evolved from a tool for providing financial assistance in the form of redistributive processes. As practice shows, an increase in the volume of transfers leads to the fact that local selfgovernment bodies are not interested in finding additional sources of income to finance their own needs. And as a consequence there is a decrease in the efficiency of the use of funds and the low effectiveness of the entire system of intergovernmental relations. Undoubtedly, the decentralization reform introduced in Ukraine is aimed, first of all, at the development of autonomy of local territorial communities, ensuring their financial self-sufficiency, raising the level of protection of citizens’ rights and freedoms, and maximizing their interests in solving local problems. However, when reforming the decentralization management system, there are many risks that can lead to negative consequences. The search for sufficient financial resources to fully ensure the financial independence of local budgets of Ukraine’s budget system is the main task that budget decentralization has to solve. The financial base of local budgets should ensure the fulfillment of the powers of local authorities in fulfilling all the tasks and programsof the region’s development. On the basis of the changes and calculations expected, the massive filling of local budgets with financial resources is expected and should become an indicator of the correctness of the implementation of this reform. Will these changes in fiscal decentralization contribute to substantial results in subsequent periods – time will tell. However, local authorities will receive the necessary financial resources to secure all sides of the region’s development and exercise their powers. Strengthening fiscal decentralization can not be seen as weakening the functions of the state, but rather, they must be strengthened not by the use of administrative mechanisms, but by market mechanisms that have different forms and methods of providing them. And it is very important to take into account the above-mentioned risks and to take measures aimed at their prevention in the process of decentralization.