The role of budgets in strengthening the financial base of local self-governments

El papel de los presupuestos en el fortalecimiento de la base financiera de los gobiernos autónomos locales

• Veronika Khudolei Academician Yuriy Bugay International Scientific and Technical University, Kyiv, Ukraine. https://orcid.org/0000-0002-6658-7065
• Oksana Karpenko IHE "Academician Yuriy Bugay International Scientific and Technical University", Kyiv, Ukraine. https://orcid.org/0000-0003-2943-1982
• Iryna Tarnovska State University of Infrastructure and Technologies, Kyiv, Ukraine. https://orcid.org/0000-0003-2027-946X
• Iegor Biriukov IHE "Academician Yuriy Bugay International Scientific and Technical University", Kyiv, Ukraine. https://orcid.org/0000-0001-5333-8839
• Ivan Smyrnov Chernihiv Polytechnic National University, Chernihiv, Ukraine. https://orcid.org/0000-0003-4935-4777

DOI: https://doi.org/10.46398/cuestpol.4075.11

Palabras clave: presupuesto local, finanzas públicas, autogobierno local, comunidad territorial, políticas fiscales

Resumen

El propósito de este estudio fue justificar el papel de los presupuestos locales en el fortalecimiento de la base financiera del autogobierno local en las condiciones modernas de desarrollo social, orientadas a los procesos de democratización y descentralización del poder político. La metodología de investigación empelada fue un enfoque integral, que permitió investigar el papel de los presupuestos locales en el fortalecimiento de la base financiera del autogobierno local desde un punto de vista económico,  organizativo y legal. Un enfoque integral permite abordar sistemáticamente la definición del papel de los presupuestos locales y resaltar sus características específicas. Se concluye que, identificar científicamente los diversos aspectos del funcionamiento de los presupuestos locales permitió distinguir su esencia desde el punto de vista de la combinación enfoques organizativos, económicos y jurídicos para, al mismo tiempo, considerarlos como un sistema multifuncional de relaciones financieras, económicas, jurídicas y sociales, que prevé la posibilidad de redistribución de ingresos debido a la creación y uso de fondos monetarios de las autoridades de los entes locales, para satisfacer las necesidades públicas de la población y el desarrollo sostenible de los territorios.

Citas

ABRAMOVA, Alla; SHAPOSHNYKOV, Kostiantyn; ZHAVORONOK, Artur; LIUTIKOV, Pavlo; SKVIRSKYI, Illia; LUKASHEV, Oleksandr. 2021. “Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries” In: Estudios de economía aplicada. Vol. 39, No. 5.

AISYIYAH, Nauli Desdiani; SYAHDA, Sabrina; HUSNA, Meila; BUDIMAN, Amalia Cesarina; FACHRY, Abdul Razak Afifi; HALIMATUSSADIAH, Alin. 2022. “Local Budget Resilience in Times of COVID-19 Crisis: Evidence from Indonesia” In: Economies. Vol. 10, No. 5, p. 108.

AREFIEVA, Olena; TULCHYNSKA, Svitlana; POPELO, Olha; AREFIEV, Serhii; TKACHENKO, Tetiana. 2021. “The Economic Security System in the Conditions of the Powers Transformation” In: IJCSNS International Journal of Computer Science and Network Security. Vol. 21, No. 7, pp. 35-42.

BRONIĆ, Mihaela; STANIĆ, Branko; PRIJAKOVIĆ, Simona. 2022. “The Effects of Budget Transparency on the Budget Balances and Expenditures of Croatian Local Governments” In: South East European Journal of Economics and Business. Vol. 17, No. 1, pp. 111-124.

ČJKOVÁ, Andrea; ŠINDLERYOVÁ, Ivana Butoracová. 2022. “Usability of Municipal Performance-based Budgets within Strategic Planning in Slovakia: Perception of Elected Local Representatives” In: NISPAcee Journal of Public Administration and Policy. Vol. 15, No. 1, pp. 17-37.

DAI, Darong; LIU, Liqun; TIAN, Guoqiang. 2022. “Optimal interregional redistribution and local borrowing rules under migration and asymmetric information” In: Review of Economic Design.

DERHALIUK, Marta; POPELO, Olha; TULCHYNSKA, Svitlana; MASHNENKOV, Kostyantyn; BEREZOVSKYI, Danylo. 2021. “State policy of the potential-forming space transformation in the context of the regional development intensification” In: CUESTIONES POLÍTICAS. Vol. 39, No. 70, pp. 80-93.

DUBYNA, Maksym; POPELO, Olha; KHOLIAVKO, Nataliia. 2021. “World Experience In The Introduction Of Modern Innovation And Information Technologies In The Functioning Of Financial Institutions” In: Baltic Journal of Economic Studies. Vol. 7, No. 2, pp. 188-199.

GARAFONOVA, Olga; POPELO, Olha; TULCHYNSKA, Svitlana; DERHALIUK, Marta; BEREZOVSKYI, Danylo. 2021. “Functions of public management of the regional development in the conditions of digital transformation of economy” In: Amazonia Investiga. Vol. 10, No. 43, pp. 49-58.

GRIGORAȘ-ICHIM, Claudia Elena; COSMULESE, Cristina Gabriela; SAVCHUK, Dmytro; ZHAVORONOK, Artur. 2018. “Shaping the perception and vision of economic operators from the Romania – Ukraine – Moldova border area on interim financial reporting” In: Economic Annals-XXI. Vol. 173, No. 9-10, pp. 60-67.

GROSU, Veronica; KHOLIAVKO, Nataliia; ZHAVORONOK, Artur; ZLATI, Monica Laura; COSMULESE, Cristina Gabriela. 2021. “Conceptualization of model of financial management in Romanian agriculture” In: Economic Annals-XXI. Vol. 191, No. 7-8(1), pp. 54-66.

HELGE, Arends. 2021. “The decentralisation of death? Local budgets and organised crime violence” In: Journal of Public Policy. Vol. 41, No. 4, pp. 706-730.

LYSIAK, Liubov; KACHULA, Svitlana; KUSHNIR, Anna; DATSENKO, Viktоriia; TERESHCHENKO, Tetiana. 2021. “Assessment of Financial Sustainability of Local Budgets in the Budget Management System Using Kohonen Maps” In: Universal Journal of Accounting and Finance. Vol. 9, No. 6, pp. 1558-1570.

MCQUESTIN, Dana; NOGUCHI, Masayoshi; DREW, Joseph. 2022. “The association between budget inaccuracy and technical efficiency in Australian local government” In: Public Money & Management. Vol. 42, No. 4, pp. 251-261.

NIKIFOROV, Petro; ZHAVORONOK, Artur; MARYCH, Maksym; BAK, Nataliia; MARUSIAK, Nataliia. 2022. “State policy regulation conceptual principles of public-private partnership development” In: Cuestiones Políticas. Vol. 40, No. 73, pp. 417-434.

OPREA, Florin; ONOFREI, Mihaela; PARASCHIV, Gigel; COJOCARIU, Lenuta. 2022. “Do Local Budgets Influence Regional Development? Empirical evidence from Romania” In: Lex localis. Vol. 20, No. 1, pp. 77- 99.

PARK, Hyung Gun; PARK, JI Hyung. 2022. “Citizen Participation and Budget Variance: How Does Local Government Make Better Fiscal Accountability?” In: In: Lex localis. Vol. 20, No. 2, pp. 369-392.

PATYTSKA, Khrystyna; PANUKHNYK, Olena; POPADYNETS, Nazariy; KRAMARENKO, Irina. 2021. “Forming the Territorial Communities’ Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks” In: Journal of Optimization in Industrial Engineering. Vol. 14, No. 2, pp. 23-30.

POPELO, Olha; DUBYNA, Maksym; KHOLIAVKO, Nataliia; PANCHENKO, Olena; TARASENKO, Artem. 2022. “Features of the Transformation of the Regional Models of the Households’ Financial Behavior” In: Management Theory and Studies for Rural Business and Infrastructure Development. Vol. 44, No. 1, pp. 117-124.

STRYZHAK, Yevhenii; SARASKINA, Tetiana; MINCHENKO, Andrii; STRYZHAK, Iia. 2022. “Financing health care from local budgets of Ukraine and the republic of Poland” In: Wiad Lek. Vol. 75, No. 3, pp. 721-726.

TULCHYNSKA, Svitlana; KHUDOLEI, Veronika; BESPALOV, Maksym, TULCHINSKY, Rоstyslav; KHOLIAVKO, Nataliia. 2021. “Fiscal stimulation of spatial development: the eu contriems` cases” In: Financial and credit activities: problems of theory and practice. Vol. 1, No. 36, pp. 124-132.

ZHAVORONOK, Artur; CHUB, Anton; YAKUSHKO, Inna; KOTELEVETS, Dmytro; LOZYCHENKO, Oleksandr; KUPCHYSHYNА, Olga. 2022. “Regulatory Policy: Bibliometric Analysis Using the VOSviewer Program” In: International Journal of Computer Science and Network Security. Vol. 22, No. 1, pp. 39-48.