分权条件下地方社区城市管理财政资源效率评价

V. Koverza, O. Nieizviestna, N. Ivanova, М. Shendryhorenko, O. Pavlushenko
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引用次数: 0

摘要

目标。本研究的目的是在权力下放的背景下评估克雷维里市领土社区财政资源管理的有效性,并根据其组建、预算使用和税收能力的有效性,确定城市发展的替代资金来源。在准备这篇文章时,使用了经济过程科学研究的一般和特殊方法,特别是系统方法、比较、分组、详细、概括、统计分析等方法。以克里维伊里市为例,研究了形成领土社区有效预算的可能性。已确定,在确保领土社区的财政独立方面,财政收入占中心地位,地方税费是增加地方预算的主要来源。对2018-2020年克雷维里市预算收入的执行情况进行了分析。值得注意的是,尽管出现了包括COVID-19大流行在内的众多危机现象,该市仍确保2020年预算执行率达到87.7%。需要强调的是,如果不分析支出,特别是在比较社会支出和旨在确保战略经济发展计划的支出方面,就不可能谈论城市预算中收入方面的形成的有效性。通过对2018-2020年克雷维里省预算支出执行状况的分析,作者得出了支出政策的社会方向的结论,其特点是社会支出对财政资源的需求不断增加,需要地方预算收入不断增长。然而,在经济总体不稳定和新冠肺炎疫情长期发展的背景下,城市难以弥补损失,确保有效发展。作者提出了一系列具有重要战略意义的措施,这些措施将有助于增加该市的预算收入。这些措施包括:在创造就业方面加强与利益攸关方合作的成果;经济平台的发展促进了资源体系参与者利益的趋同,形成了政商互动的模式,形成了社区发展的经济基础和政商对社区未来共同承担的社会责任;营造良好的商业和投资环境,有利于企业发展和税收制度文化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
EVALUATION OF EFFICIENCY OF FINANCIAL RESOURCES OF THE TERRITORIAL COMMUNITY IN THE KRYVY RIH CITY MANAGEMENT UNDER CONDITIONS OF DECENTRALIZATION
Objective. The objective of the study is to assess the effectiveness of the financial resources management of the territorial community of the Kryvyi Rih city in the context of decentralization and to identify the alternative sources of funding for the city development based on the effectiveness of the formation, the use of its budget and tax capacity. Methods. In preparing the article, general and special methods of scientific research of economic processes are used, in particular, a systematic approach, comparison, grouping, detailing, generalization, methods of statistical analysis, and others. Results. The possibilities of the formation of an effective budget of the territorial community on the example of the Kryvyi Rih city are investigated. It is determined that the revenues are given a central place in ensuring the financial independence of the territorial community, and the local taxes and fees are the main source of increasing the local budget. The analysis of the state of execution of budget revenues of the city of Kryvyi Rih for 2018–2020 is carried out. It is noted that despite the numerous crisis phenomena, including the COVID-19 pandemic, the city ensured the implementation of the budget by 87.7 % for the period of the 2020 year. It is emphasized that it is impossible to speak about the effectiveness of the formation of the revenue side of the city budget without an analysis of the expenditures, especially in terms of comparing social expenditures and expenditures aimed at ensuring the strategic economic development programs. The analysis of the state of the execution of the budget expenditures in Kryvyi Rih for 2018–2020 allowed the authors to make a conclusion about the social direction of the expenditure policy, which is characterized by a constant increase in the need for the financial resources for the social expenditures and requires the constant growth of the local budget revenues. However, in the context of the general economic instability and the long-term development of the COVID-19 pandemic, it is difficult for the city to compensate for losses and to ensure the effective development. The authors offered a set of the strategically important measures that will help increase revenues to the city’s budget. Among these measures: strengthening the fruitfulness of cooperation with stakeholders in terms of job creation; development of economic platforms to promote the convergence of the interests of participants in the resource system, formed on the model of the interaction between the government and business and the formation of the economic basis of the community development and the joint social responsibility of the government and business for the future of the community; creating a favorable business and investment environment for business development and taxation system culture.
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