Вплив фіскальної децентралізації на саморозвиток регіонів України

Abstract

Проаналізована проблема забезпечення соціально-економічного розвитку регіонів України за рахунок власного потенціалу на принципах фіскальної децентралізації. Обґрунтовано взаємозв’язок фіскальної децентралізації та саморозвитку регіону. Визначено чинники, що гальмують та прискорюють саморозвиток регіону в умовах централізації, децентралізації. Ідентифіковано проблеми та бар’єри саморозвитку регіонів у межах податково-бюджетних відносин між центром та регіонами. Запропоновано напрями формування потенціалу саморозвитку регіонів на принципах фіскальної децентралізації та удосконалення системи податково-бюджетних відносин.Introduction. The article is devoted to the problem of the socio-economic development of Ukraine at the expense of potential on the principles of fiscal decentralization. A reformation of economic and political processes in Ukraine is influenced by European integration, which requires the development of measures to ensure sustainable regional development based on improving management of state and local finance in the field of fiscal relations between the center and the regions. Reform of the fiscal decentralization in Ukraine is a prerequisite for successful implementation of the reform of other areas.Purpose. A purpose of the article is to study the impact of fiscal decentralization on regional self-development, identification of problems and achievements of fiscal decentralization reform and development areas to enhance the financial sustainability of the region through improving fiscal relations. Result. A relationship between fiscal decentralization and regional self-development is grounded. Factors hindering and accelerate self-development of the region in terms of centralization and decentralization are determined. Problems and barriers for regional self-development within the fiscal relations between the center and the regions are identified. Directions of building the capacity of regional self-development on the principles of fiscal decentralization and improving fiscal relations are offered. Conclusion. Favorable conditions for promotion of regional financial self-sufficiency in terms of budget limitations should be created for regions’ self-development, including: – completing the constitutional reform that would increase the effectiveness of decentralization reform based on the consistency of legislation; – building a concept of formation a capacity of regional self-development in Ukraine on the principles of fiscal federalism; – developing the concept of improving fiscal relations; – improving the mechanism of redistribution of powers and responsibilities of regional development at lower levels of the hierarchy of the principle of subsidiary; – developing amendments to the Tax and Budget code of Ukraine regarding the transfer of emphasis in the formation of budget revenues from fixed local taxes; – empowerment of local government within the normative regulation of local taxes and fees; – developing a methodology to determine the level of regional self-sufficiency and mechanism of state support to regions depending on the level of self-sufficiency, etc.