Фінансові ефекти фіскальної децентралізації в Україні

Abstract

Розкрито основні зміни у сфері фіскальної політики, спрямовані на зміцнення бюджетної та фінансової незалежності місцевих бюджетів в Україні. Проаналізовано фінансові ефекти від активізації процесу фіскальної децентралізації для місцевих бюджетів. Здійснено оцінку стану фінансової незалежності місцевих бюджетів в Україні на основі дослідження питомої ваги трансфертів у доходах місцевих бюджетів та коефіцієнтів децентралізації за доходами і видатками. Запропоновано подальші кроки на шляху фіскальної децентралізації з метою підвищення рівня фінансової незалежності місцевих бюджетів в Україні. Introduction. Formation and use of budgetary funds in Ukraine cover centralization of financial resources in the State budget of Ukraine and low level of formation of own revenues of local budgets. Therefore, decentralization reforms are initiated aimed at solving the above problems in Ukraine. Purpose. The main aim of this article is to determine and estimate the financial effects of fiscal decentralization in Ukraine at the current stage as well as to substantiate the expediencyof increasing own financial receipts to local budgets in the future based on determination of further directions for transfer of fiscal powers to local bodies. Results. The number of legislative novelties concerning broadening the tax base of local taxes and fees as well as sharing rates for national taxes payable to the different levels of budget system of Ukraine came into effect in 2015. This has led to increase in revenues of local budgets in absolute numbers in Ukraine by 12.5 percent. However, the analysis of the dynamics of share of revenues of local budgets in Ukraine showed a tendency to increase in share of transfers from 52.3 percent in 2011 to 59.1 percent in 2015 and thus tendency to decrease in share of own revenues. Share of local budgets revenues in revenues of consolidated budget of Ukraine declined from 39.5 percent in 2014 to 35.5 percent in 2015. Share of expenditures of local budgets in consolidated budget expenditures since 2012 also reduced. Therefore, this indicator was 44.9 percent in 2012, and then amounted to 40.7 percent in 2015. Thus, the analysis of structure of tax revenues of local budgets and share of individual components of local budgets revenues as well as revenue and expenditure decentralization rates indicates negative trends in fiscal decentralization. Conclusion. Statistical data confirm that decentralization rate in 2015 decreased in comparison with previous years as share of transfers in local budgets revenues increased by 6.8 percent, revenue decentralization rate declined by 3.9 percent and expenditure decentralization rate decreased by 2.7 percent in 2015. Therefore, it is advisable to strengthen fiscal decentralization reforms by broadening the tax base of local taxes and fees and reforming the mechanisms for collecting regulatory national taxes, namely personal income tax and corporate income tax aimed at increasing financial independence of local budgets in Ukraine.