APPROACHES TO THE CLASSIFICATION OF INTERBUDGET TRANSFERS IN UKRAINE AND ABROAD
##plugins.themes.bootstrap3.article.main##
##plugins.themes.bootstrap3.article.sidebar##
Abstract
The scientific work is devoted to the study of approaches to the classification of interbudgetary transfers in Ukraine and abroad. It has been determined that the classification of interbudgetary transfers is not established due to the constant changes in relations regulated by law, which necessitates the search for new models and mechanisms for financing public needs. The legislation of foreign states and doctrinal developments of foreign authors regarding the issue of types of interbudgetary transfers and features of their provision has been analyzed. The possibility of assigning interbudgetary transfers established by the norms of the budget legislation of Ukraine to the classifications developed by the foreign doctrine of budget law, taking into account the latest changes in the budget legislation of Ukraine, has been established. The most common are classifications depending on the model of building inter-budgetary relations in a specific state: depending on the presence of a target purpose, depending on the term of provision, depending on the presence of an equalizing orientation, depending on the degree of their obligation, depending on the direction of movement of funds, depending on the direction of movement of interbudgetary financial flows.
How to Cite
##plugins.themes.bootstrap3.article.details##
budget, interbudgetary transfers, classification of interbudgetary transfers, interbudgetary financial flows, purpose of transfers
2. Bird R. M.,Tarasov A.V. (2004) Closing the gap: fiscal imbalances and intergovernmental transfers in developed federations. Environment and Planning C: Government and Policy, 77 – 102.
3. Boadway R., Shah A. (2007) Intergovernmental fiscal transfers: principles and practice. Washington, D.C, 538.
4. Musgrave R.A. (1986) Approaches to a Fiscal Theory of Political Federalism. Public Finance in a Democratic Society. Collected Paper, 1986. Vol. 2, 9-32, с. 23
5. Kabinet Ministriv Ukrainy. (2022, March 26). Pro vnesennia zmin do poriadkiv ta umov, zatverdzhenykh postanovamy Kabinetu Ministriv Ukrainy vid 14 sichnia 2015 r. № 6 i vid 14 liutoho 2017 r. № 88: Postanova (№ 88) [On making changes to the procedures and conditions approved by resolutions of the Cabinet of Ministers of Ukraine dated January 14, 2015 No. 6 and February 14, 2017 No. 88]. https://zakon.rada.gov.ua/laws/show/365-2022-%D0%BF#Text [in Ukrainian].
6. Rada Yevropy. (1985, October 15) Yevropeiska khartiia mistsevoho samovriaduvannia: Khartiia [European Charter of Local Self-Government]. https://zakon.rada.gov.ua/laws/show/994_036[in Ukrainian].
7. Taranhul L., Koliada T. (2015) Osoblyvosti formuvannia mizhbiudzhetnykh finansovykh potokiv v umovakh zaprovadzhennia v Ukraini biudzhetnoi detsentralizatsii. Finansy Ukrainy [Peculiarities of the formation of interbudgetary financial flows under the conditions of introduction of budget decentralization in Ukraine]. № 3, 44-57 [in Ukrainian].
8. Verkhovna Rada Ukrainy. (July, 2010) Biudzhetnyi kodeks: zakon Ukrainy (№ 2456-VI) [The Budget Code of Ukraine]. https://zakon.rada.gov.ua/laws/show/2456-17 [in Ukrainian].
9. Verkhovna Rada Ukrainy. (2022, March 15). Pro vnesennia zmin do rozdilu VI "Prykintsevi ta perekhidni polozhennia" Biudzhetnoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy : Zakon Ukrainy (№ 2134-IX) [On Amendments to Chapter VI "Final and Transitional Provisions" of the Budget Code of Ukraine and other legislative acts of Ukraine]. https://zakon.rada.gov.ua/laws/show/2134-20#Text [in Ukrainian].