ФІСКАЛЬНА ДЕЦЕНТРАЛІЗАЦІЯ НА ПОСТКОНФЛІКТНИХ ТЕРИТОРІЯХ: КОНЦЕПТУАЛЬНІ ПОЛОЖЕННЯ

Автор(и)

  • Valentine Pavlovich Vishnevsky Institute of Industrial Economics of NAS of Ukraine, Україна
  • Nataliia Yuriyivna Rekova “Donetsk National technical University” MES of Ukraine (Pokrovsk city), Україна
  • Viktoriia Denysivna Chekina Institute of Industrial Economics of NAS of Ukraine, Україна

Ключові слова:

фіскальна децентралізація, постконфліктні території, концептуальні положення децентралізації, фіскальний федералізм

Анотація

В статті обґрунтовано, що в умовах постконфліктного відновлення потрібні різні фіскальні пріоритети: у сфері суспільних доходів  – економічна ефективність з формуванням структури податків, що сприяє розширенню податкової бази; у сфері суспільних витрат – забезпечення соціальної справедливості та прозорості при розподілі суспільних витрат на місцях; у сфері субсидій – звуження сфери застосування міжбюджетних трансфертів з організацією перерозподілу фінансових ресурсів за принципом "центр – постконфліктні регіони – постконфліктні одержувачі"; у сфері зовнішньої допомоги – забезпечення дієвої координації для культивування нових кооперативних інститутів.

Біографії авторів

Valentine Pavlovich Vishnevsky, Institute of Industrial Economics of NAS of Ukraine

Doctor of Economic Sciences, Academician of NAS of Ukraine, Professor, Head of Department of financial and economic problems of industrial potential

Nataliia Yuriyivna Rekova, “Donetsk National technical University” MES of Ukraine (Pokrovsk city)

Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Finance and Economic Security

Viktoriia Denysivna Chekina, Institute of Industrial Economics of NAS of Ukraine

Candidate of Economic Sciences, Senior Research Officer, Leading researcher at the Department of the financial and economical problems with use of production potential

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Як цитувати

Vishnevsky, V. P., Rekova, N. Y., & Chekina, V. D. (2017). ФІСКАЛЬНА ДЕЦЕНТРАЛІЗАЦІЯ НА ПОСТКОНФЛІКТНИХ ТЕРИТОРІЯХ: КОНЦЕПТУАЛЬНІ ПОЛОЖЕННЯ. Науковий вісник Полісся, 1(4(8), 174–188. вилучено із http://nvp.stu.cn.ua/article/view/95322

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