id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-2494	Kavylin, Oleksiy; Mashchenko, Olha	BUDGET DECENTRALISATION: RESULTS AND CURRENT CHALLENGES	2024	6	.pdf	application/pdf	3427	91	26	22,7 19 24,6 3534 0 50 100 150 200 250 300 350 400 450 2020 2021 2022 years bi lli on  U AH 15 25 35 45 55 % Own revenues of local budgets, billion UAH Amount of intergovernmental transfers, billion UAH Share of local budget revenues in consolidated budget revenues, % Share of transfers in local budget revenues, %   Table 1 Main results and unresolved issues of budget decentralisation in Ukraine Achievements in budget decentralisation Unresolved issues and problems Inter-territorial equalisation of incomes based on the index of tax capacity of territories Significant dependence of local governments on central government transfers Stimulation of hromadas' financial initiatives through the possibility to retain 50% of tax revenues at the local level if their total amount exceeds the national average The existence of district and regional state administrations that duplicate the same functions due to the incomplete decentralisation reform Increase in local budget revenues by assigning 25% of the environmental tax to hromadas, 100% of excise tax, 100% of single tax, 100% of property tax and some resource payments Poor human and institutional capacity of local self-government bodies Hromadas gained broader powers and responsibilities, which led to an expansion of the list of services provided locally (opening of modern administrative service centres (ASCs)) 272,6 311,3 300,2 229,5 263,5 160,2 298,9 260,3 22,623,322,222,6 54,3 53,1 46,4 34 0 50 100 150 200 250 300 350 2017 2018 2019 2020 years bi lli on  U AH 15 25 35 45 55 % Own revenues of local budgets, billion UAH Amount of intergovernmental transfers, billion UAH Share of local budget revenues in consolidated budget revenues, % Share of transfers in local budget revenues, %   Baltic Journal of Economic Studies 165 Vol. 10 No. 3, 2024 the possibility of updating strategic goals based on the results of annual reports.	cache/issue-2494.pdf	txt/issue-2494.txt