ORGANIZATION OF INTERBUDGETARY FISCAL RELATIONS IN THE CONTEXT OF FISCAL DECENTRALIZATION
Keywords:
budget federalism, interbudgetary relations, local self-governing, taxation, socio-economic development, territorial community, fiscal decentralizationAbstract
Organization of interbudgetary relations is aimed at providing opportunities for the realization by territorial communities their mandates and tasks. The article highlights the features of the organization of interbudgetary relations in the context of fiscal decentralization. The methods of comparison, generalization, systematization and synthesis are used to research known models of organization of interbudgetary relations as well as a graphical method for characterizing the fiscal decentralization as a component of the economic decentralization of interbudgetary relations was used. The basic difference of all components of economic decentralization of interbudgetary relations is identified: the scope of competences, rights and powers of the power vertical to make decisions as to whether a particular type of economic resources. The centralized, decentralized and mixed models of the organization of interbudgetary relations have been compared. A centralized model of interbudgetary relations (the budgetary system of the USSR, China and other unitary states) vividly expresses the concept of budgetary unitarism, which provides for the parity of ensuring the socio-economic interests of all levels of the power vertical and the unification of standards for the provision of public services within the entire territory of the state. A decentralized model of interbudgetary relations (budgetary system of the United States, Canada, Germany and other federal countries) focuses on local communities autonomy of contractual and legal nature from the central government as well as the delineation of fiscal and expenditure powers of territorial communities in accordance with the principle of subsidiarity. Known examples of mixed (hybrid) models of organization of interbudgetary relations (budgetary system of Ukraine) demonstrate the transition from a centralized to a decentralized model. Effective functioning of any model of organization of interbudgetary relations presupposes a clear delineation of powers between all levels of government in terms of expenditures, granting the fiscal resources (sufficient to exercise these powers) to appropriate levels of government as well as smoothing the vertical and horizontal imbalances with the help of a system of budget transfers to ensure a certain standard of public services throughout the country.
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