Fiscal decentralization practices in developing countries

Prácticas de descentralización fiscal en los países en desarrollo

Palabras clave: descentralización, administración fiscal, distribución de competencias, potencial fiscal, índice de Descentralización

Resumen

El objetivo del artículo fue identificar y describir el estado actual de la descentralización fiscal en Ucrania, Armenia y Georgia y los problemas y logros de las comunidades territoriales. La observación y el análisis comparativo fueron las principales herramientas utilizadas. El estudio mostró que la descentralización fiscal efectiva de las comunidades territoriales requiere la implementación de la experiencia relevante de los países en desarrollo que han logrado resultados significativos. La descentralización fiscal, la transferencia de impuestos y facultades de gasto a los niveles inferiores de gobierno se ha convertido en una estrategia importante para la gobernanza moderna en los países en desarrollo. La descentralización fiscal se ve facilitada por una combinación de la lucha de los ciudadanos por participar activamente en el proceso de gestión y la insatisfacción con los resultados de la economía centralmente planificada. Se concluye que una descentralización adecuada fortalece los órganos de autogobierno local y obliga a los estados a ser más responsables ante sus ciudadanos. En este sentido, como modelo digno de estudio se señaló además la idoneidad y las perspectivas del enfoque de descentralización fiscal de Suecia.

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Biografía del autor/a

Vitaliy Oluyko, Khmelnytsky Cooperative Trade and Economic Institute, Khmelnytsky, Ukraine.

Doctor of Science in Public Administration, Professor at the Department of Law, Khmelnytsky Cooperative Trade and Economic Institute, 29000, Khmelnytsky, Ukraine.

Igor Samsin, Leonid Yuzkov Khmelnytskyi University of Management and Law, Khmelnytsky, Ukraine.

Doctor of Law Sciences, Professor at the Department of Constitutional, Administrative and Financial Law, Leonid Yuzkov Khmelnytskyi University of Management and Law, 29000, Khmelnytsky, Ukraine.

Olha Stohova, Sumy State University, Sumy, Ukraine.

PhD of Political Sciences, Associate Professor at the Department of Fundamental Jurisprudence and Constitutional Law, Academic and Research Institute of Law, Sumy State University, 40007, Sumy, Ukraine.

Tatiana Filipenko, Mariupol State University, Mariupol, Ukraine.

Doctor of Science in Public Administration, Professor at the Department of Public Management and Administration, Educational and Scientific Institute of Management, Mariupol State University, 03037, Kyiv, Ukraine.

Anastasiia Filipenko, Mariupol State University, Mariupol, Ukraine.

PhD of Law Sciences, Associate Professor at the Department of Public and Legal Disciplines, Faculty of Economics and Law, Mariupol State University, 03037, Kyiv, Ukraine.

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Publicado
2022-07-05
Cómo citar
Oluyko, V., Samsin, I., Stohova, O., Filipenko, T., & Filipenko, A. (2022). Fiscal decentralization practices in developing countries: Prácticas de descentralización fiscal en los países en desarrollo. Cuestiones Políticas, 40(73), 128-150. https://doi.org/10.46398/cuestpol.4073.06
Sección
Derecho Público