ORGANIZATION INTERGOVERNMENTAL FISCAL RELATIONS WITH PRINCIPLES OF THE THEORY OF FISCAL FEDERALISM
Gornik V.G.
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Gornik V.G.: Kyiv National University of Culture and Arts
Management, 2015, vol. 9, issue 3-4, 221-229
Abstract:
Article highlights the main principles of the theory of fiscal federalism. Analysedthe influence of global models of intergovernmental relations on the basis ofthe theory of fiscal federalism applying,in order to improve effectivenessof public administrationin public sector. Determined fundamentals ofapplying the theory of fiscal federalism in Ukraine with an opportunity to create optimal form of intergovernmental relations, which would have solved the problem of fiscal imbalances between administrative units. Provided major problems, setting the decentralization of expenditure responsibilities and revenue collection that would meet the political and economic interests of the state as a whole.
Keywords: budget; budget system; intergovernmental fiscal relations; intergovernmental relations centralized model; decentralized model of intergovernmental relations; fiscal imbalances; fiscal federalism; fiscal decentralization (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ama:journl:v:9:y:2015:i:3-4:p:221-229
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