id sid tid token lemma pos issue-2494 1 1 baltic baltic PROPN issue-2494 1 2 journal journal PROPN issue-2494 1 3 of of ADP issue-2494 1 4 economic economic ADJ issue-2494 1 5 studies study NOUN issue-2494 1 6 162 162 NUM issue-2494 1 7 vol vol NOUN issue-2494 1 8 . . PUNCT issue-2494 2 1 10 10 NUM issue-2494 2 2 no no NOUN issue-2494 2 3 . . NOUN issue-2494 3 1 3 3 NUM issue-2494 3 2 , , PUNCT issue-2494 3 3 2024 2024 NUM issue-2494 3 4 this this PRON issue-2494 3 5 is be AUX issue-2494 3 6 an an DET issue-2494 3 7 open open ADJ issue-2494 3 8 access access NOUN issue-2494 3 9 article article NOUN issue-2494 3 10 , , PUNCT issue-2494 3 11 distributed distribute VERB issue-2494 3 12 under under ADP issue-2494 3 13 the the DET issue-2494 3 14 terms term NOUN issue-2494 3 15 of of ADP issue-2494 3 16 the the DET issue-2494 3 17 creative creative ADJ issue-2494 3 18 commons common NOUN issue-2494 3 19 attribution attribution NOUN issue-2494 3 20 cc cc VERB issue-2494 3 21 by by ADP issue-2494 3 22 4.0 4.0 NUM issue-2494 3 23 1 1 NUM issue-2494 3 24 classic classic ADJ issue-2494 3 25 private private ADJ issue-2494 3 26 university university NOUN issue-2494 3 27 , , PUNCT issue-2494 3 28 ukraine ukraine NOUN issue-2494 3 29 e e NOUN issue-2494 3 30 - - NOUN issue-2494 3 31 mail mail NOUN issue-2494 3 32 : : PUNCT issue-2494 4 1 diplometals@gmail.com diplometals@gmail.com X issue-2494 4 2 orcid orcid NOUN issue-2494 4 3 : : PUNCT issue-2494 4 4 https://orcid.org/0009-0001-1857-3099 https://orcid.org/0009-0001-1857-3099 X issue-2494 4 5 2 2 NUM issue-2494 4 6 classic classic ADJ issue-2494 4 7 private private ADJ issue-2494 4 8 university university NOUN issue-2494 4 9 , , PUNCT issue-2494 4 10 ukraine ukraine NOUN issue-2494 4 11 ( ( PUNCT issue-2494 4 12 corresponding correspond VERB issue-2494 4 13 author author NOUN issue-2494 4 14 ) ) PUNCT issue-2494 4 15 e e NOUN issue-2494 4 16 - - NOUN issue-2494 4 17 mail mail NOUN issue-2494 4 18 : : PUNCT issue-2494 4 19 pokataeva.olga1978@gmail.com pokataeva.olga1978@gmail.com NUM issue-2494 4 20 orcid orcid NOUN issue-2494 4 21 : : PUNCT issue-2494 4 22 https://orcid.org/0000-0003-3897-6845 https://orcid.org/0000-0003-3897-6845 NOUN issue-2494 4 23 doi doi NOUN issue-2494 4 24 : : PUNCT issue-2494 4 25 https://doi.org/10.30525/2256-0742/2024-10-3-162-167 https://doi.org/10.30525/2256-0742/2024-10-3-162-167 ADJ issue-2494 4 26 budget budget NOUN issue-2494 4 27 decentralisation decentralisation NOUN issue-2494 4 28 : : PUNCT issue-2494 4 29 results result NOUN issue-2494 4 30 and and CCONJ issue-2494 4 31 current current ADJ issue-2494 4 32 challenges challenge NOUN issue-2494 4 33 oleksiy oleksiy PROPN issue-2494 4 34 kavylin1 kavylin1 NOUN issue-2494 4 35 , , PUNCT issue-2494 5 1 olha olha NOUN issue-2494 5 2 mashchenko2 mashchenko2 PROPN issue-2494 5 3 abstract abstract ADJ issue-2494 5 4 . . PUNCT issue-2494 6 1 the the DET issue-2494 6 2 purpose purpose NOUN issue-2494 6 3 of of ADP issue-2494 6 4 the the DET issue-2494 6 5 paper paper NOUN issue-2494 6 6 is be AUX issue-2494 6 7 to to PART issue-2494 6 8 analyse analyse VERB issue-2494 6 9 the the DET issue-2494 6 10 results result NOUN issue-2494 6 11 of of ADP issue-2494 6 12 budgetary budgetary ADJ issue-2494 6 13 decentralisation decentralisation NOUN issue-2494 6 14 in in ADP issue-2494 6 15 ukraine ukraine NOUN issue-2494 6 16 , , PUNCT issue-2494 6 17 to to PART issue-2494 6 18 identify identify VERB issue-2494 6 19 the the DET issue-2494 6 20 factors factor NOUN issue-2494 6 21 that that PRON issue-2494 6 22 have have VERB issue-2494 6 23 the the DET issue-2494 6 24 greatest great ADJ issue-2494 6 25 impact impact NOUN issue-2494 6 26 on on ADP issue-2494 6 27 its its PRON issue-2494 6 28 success success NOUN issue-2494 6 29 , , PUNCT issue-2494 6 30 and and CCONJ issue-2494 6 31 to to PART issue-2494 6 32 identify identify VERB issue-2494 6 33 the the DET issue-2494 6 34 urgent urgent ADJ issue-2494 6 35 tasks task NOUN issue-2494 6 36 for for ADP issue-2494 6 37 improving improve VERB issue-2494 6 38 the the DET issue-2494 6 39 financial financial ADJ issue-2494 6 40 capacity capacity NOUN issue-2494 6 41 of of ADP issue-2494 6 42 hromadas hromadas PROPN issue-2494 6 43 . . PUNCT issue-2494 7 1 results result NOUN issue-2494 7 2 . . PUNCT issue-2494 8 1 the the DET issue-2494 8 2 article article NOUN issue-2494 8 3 analyses analyse VERB issue-2494 8 4 the the DET issue-2494 8 5 content content NOUN issue-2494 8 6 of of ADP issue-2494 8 7 the the DET issue-2494 8 8 strategies strategy NOUN issue-2494 8 9 for for ADP issue-2494 8 10 reforming reform VERB issue-2494 8 11 the the DET issue-2494 8 12 public public ADJ issue-2494 8 13 finance finance NOUN issue-2494 8 14 management management NOUN issue-2494 8 15 system system NOUN issue-2494 8 16 for for ADP issue-2494 8 17 2017 2017 NUM issue-2494 8 18 - - SYM issue-2494 8 19 2020 2020 NUM issue-2494 8 20 and and CCONJ issue-2494 8 21 2022 2022 NUM issue-2494 8 22 - - SYM issue-2494 8 23 2025 2025 NUM issue-2494 8 24 , , PUNCT issue-2494 8 25 as as ADV issue-2494 8 26 well well ADV issue-2494 8 27 as as ADP issue-2494 8 28 the the DET issue-2494 8 29 reports report NOUN issue-2494 8 30 on on ADP issue-2494 8 31 the the DET issue-2494 8 32 implementation implementation NOUN issue-2494 8 33 of of ADP issue-2494 8 34 the the DET issue-2494 8 35 strategy strategy NOUN issue-2494 8 36 for for ADP issue-2494 8 37 the the DET issue-2494 8 38 period period NOUN issue-2494 8 39 february february PROPN issue-2494 8 40 2017 2017 NUM issue-2494 8 41 – – PUNCT issue-2494 8 42 december december PROPN issue-2494 8 43 2019 2019 NUM issue-2494 8 44 and and CCONJ issue-2494 8 45 for for ADP issue-2494 8 46 2022 2022 NUM issue-2494 8 47 . . PUNCT issue-2494 9 1 the the DET issue-2494 9 2 paper paper NOUN issue-2494 9 3 identifies identify VERB issue-2494 9 4 the the DET issue-2494 9 5 main main ADJ issue-2494 9 6 achievements achievement NOUN issue-2494 9 7 and and CCONJ issue-2494 9 8 unresolved unresolved ADJ issue-2494 9 9 issues issue NOUN issue-2494 9 10 of of ADP issue-2494 9 11 implementation implementation NOUN issue-2494 9 12 of of ADP issue-2494 9 13 these these DET issue-2494 9 14 strategies strategy NOUN issue-2494 9 15 . . PUNCT issue-2494 10 1 the the DET issue-2494 10 2 study study NOUN issue-2494 10 3 highlights highlight VERB issue-2494 10 4 the the DET issue-2494 10 5 factors factor NOUN issue-2494 10 6 that that PRON issue-2494 10 7 have have VERB issue-2494 10 8 the the DET issue-2494 10 9 greatest great ADJ issue-2494 10 10 impact impact NOUN issue-2494 10 11 on on ADP issue-2494 10 12 the the DET issue-2494 10 13 success success NOUN issue-2494 10 14 of of ADP issue-2494 10 15 the the DET issue-2494 10 16 implementation implementation NOUN issue-2494 10 17 of of ADP issue-2494 10 18 the the DET issue-2494 10 19 tasks task NOUN issue-2494 10 20 of of ADP issue-2494 10 21 reforming reform VERB issue-2494 10 22 the the DET issue-2494 10 23 public public ADJ issue-2494 10 24 finance finance NOUN issue-2494 10 25 system system NOUN issue-2494 10 26 . . PUNCT issue-2494 11 1 the the DET issue-2494 11 2 coefficients coefficient NOUN issue-2494 11 3 of of ADP issue-2494 11 4 budgetary budgetary ADJ issue-2494 11 5 centralisation centralisation NOUN issue-2494 11 6 and and CCONJ issue-2494 11 7 decentralisation decentralisation NOUN issue-2494 11 8 are be AUX issue-2494 11 9 calculated calculate VERB issue-2494 11 10 on on ADP issue-2494 11 11 the the DET issue-2494 11 12 basis basis NOUN issue-2494 11 13 of of ADP issue-2494 11 14 expenditures expenditure NOUN issue-2494 11 15 of of ADP issue-2494 11 16 the the DET issue-2494 11 17 consolidated consolidated ADJ issue-2494 11 18 , , PUNCT issue-2494 11 19 state state NOUN issue-2494 11 20 and and CCONJ issue-2494 11 21 local local ADJ issue-2494 11 22 budgets budget NOUN issue-2494 11 23 . . PUNCT issue-2494 12 1 the the DET issue-2494 12 2 article article NOUN issue-2494 12 3 examines examine VERB issue-2494 12 4 the the DET issue-2494 12 5 results result NOUN issue-2494 12 6 of of ADP issue-2494 12 7 a a DET issue-2494 12 8 survey survey NOUN issue-2494 12 9 of of ADP issue-2494 12 10 local local ADJ issue-2494 12 11 government government NOUN issue-2494 12 12 representatives representative NOUN issue-2494 12 13 conducted conduct VERB issue-2494 12 14 in in ADP issue-2494 12 15 2023 2023 NUM issue-2494 12 16 from from ADP issue-2494 12 17 april april PROPN issue-2494 12 18 27 27 NUM issue-2494 12 19 to to PART issue-2494 12 20 may may PROPN issue-2494 12 21 4 4 NUM issue-2494 12 22 by by ADP issue-2494 12 23 the the DET issue-2494 12 24 kyiv kyiv PROPN issue-2494 12 25 international international PROPN issue-2494 12 26 institute institute PROPN issue-2494 12 27 of of ADP issue-2494 12 28 sociology sociology NOUN issue-2494 12 29 within within ADP issue-2494 12 30 the the DET issue-2494 12 31 framework framework NOUN issue-2494 12 32 of of ADP issue-2494 12 33 the the DET issue-2494 12 34 sectoral sectoral ADJ issue-2494 12 35 support support NOUN issue-2494 12 36 initiative initiative NOUN issue-2494 12 37 for for ADP issue-2494 12 38 civil civil ADJ issue-2494 12 39 society society NOUN issue-2494 12 40 in in ADP issue-2494 12 41 ukraine ukraine PROPN issue-2494 12 42 project project NOUN issue-2494 12 43 on on ADP issue-2494 12 44 the the DET issue-2494 12 45 availability availability NOUN issue-2494 12 46 of of ADP issue-2494 12 47 post post ADJ issue-2494 12 48 - - ADJ issue-2494 12 49 war war ADJ issue-2494 12 50 recovery recovery NOUN issue-2494 12 51 plans plan NOUN issue-2494 12 52 in in ADP issue-2494 12 53 hromadas hromadas PROPN issue-2494 12 54 . . PUNCT issue-2494 13 1 value value NOUN issue-2494 13 2 / / SYM issue-2494 13 3 originality originality NOUN issue-2494 13 4 . . PUNCT issue-2494 14 1 the the DET issue-2494 14 2 undisputed undisputed ADJ issue-2494 14 3 results result NOUN issue-2494 14 4 of of ADP issue-2494 14 5 the the DET issue-2494 14 6 budget budget NOUN issue-2494 14 7 decentralisation decentralisation NOUN issue-2494 14 8 for for ADP issue-2494 14 9 the the DET issue-2494 14 10 period period NOUN issue-2494 14 11 2017 2017 NUM issue-2494 14 12 - - SYM issue-2494 14 13 2020 2020 NUM issue-2494 14 14 include include VERB issue-2494 14 15 an an DET issue-2494 14 16 increase increase NOUN issue-2494 14 17 in in ADP issue-2494 14 18 the the DET issue-2494 14 19 volume volume NOUN issue-2494 14 20 of of ADP issue-2494 14 21 local local ADJ issue-2494 14 22 budgets budget NOUN issue-2494 14 23 ' ' PART issue-2494 14 24 own own ADJ issue-2494 14 25 financial financial ADJ issue-2494 14 26 resources resource NOUN issue-2494 14 27 and and CCONJ issue-2494 14 28 a a DET issue-2494 14 29 certain certain ADJ issue-2494 14 30 improvement improvement NOUN issue-2494 14 31 in in ADP issue-2494 14 32 the the DET issue-2494 14 33 quality quality NOUN issue-2494 14 34 of of ADP issue-2494 14 35 public public ADJ issue-2494 14 36 services service NOUN issue-2494 14 37 provided provide VERB issue-2494 14 38 to to ADP issue-2494 14 39 consumers consumer NOUN issue-2494 14 40 , , PUNCT issue-2494 14 41 but but CCONJ issue-2494 14 42 it it PRON issue-2494 14 43 is be AUX issue-2494 14 44 noted note VERB issue-2494 14 45 that that SCONJ issue-2494 14 46 the the DET issue-2494 14 47 goals goal NOUN issue-2494 14 48 of of ADP issue-2494 14 49 the the DET issue-2494 14 50 strategy strategy NOUN issue-2494 14 51 for for ADP issue-2494 14 52 reforming reform VERB issue-2494 14 53 the the DET issue-2494 14 54 public public ADJ issue-2494 14 55 finance finance NOUN issue-2494 14 56 management management NOUN issue-2494 14 57 system system NOUN issue-2494 14 58 were be AUX issue-2494 14 59 not not PART issue-2494 14 60 achieved achieve VERB issue-2494 14 61 during during ADP issue-2494 14 62 this this DET issue-2494 14 63 period period NOUN issue-2494 14 64 . . PUNCT issue-2494 15 1 the the DET issue-2494 15 2 authors author NOUN issue-2494 15 3 note note VERB issue-2494 15 4 a a DET issue-2494 15 5 significant significant ADJ issue-2494 15 6 improvement improvement NOUN issue-2494 15 7 in in ADP issue-2494 15 8 the the DET issue-2494 15 9 quality quality NOUN issue-2494 15 10 of of ADP issue-2494 15 11 strategic strategic ADJ issue-2494 15 12 planning planning NOUN issue-2494 15 13 in in ADP issue-2494 15 14 2021 2021 NUM issue-2494 15 15 compared compare VERB issue-2494 15 16 to to ADP issue-2494 15 17 2016 2016 NUM issue-2494 15 18 . . PUNCT issue-2494 16 1 it it PRON issue-2494 16 2 is be AUX issue-2494 16 3 emphasised emphasise VERB issue-2494 16 4 that that SCONJ issue-2494 16 5 the the DET issue-2494 16 6 implementation implementation NOUN issue-2494 16 7 of of ADP issue-2494 16 8 most most ADJ issue-2494 16 9 of of ADP issue-2494 16 10 the the DET issue-2494 16 11 budgetary budgetary ADJ issue-2494 16 12 decentralisation decentralisation NOUN issue-2494 16 13 measures measure NOUN issue-2494 16 14 planned plan VERB issue-2494 16 15 in in ADP issue-2494 16 16 the the DET issue-2494 16 17 latest late ADJ issue-2494 16 18 strategy strategy NOUN issue-2494 16 19 was be AUX issue-2494 16 20 prevented prevent VERB issue-2494 16 21 by by ADP issue-2494 16 22 the the DET issue-2494 16 23 full full ADJ issue-2494 16 24 - - PUNCT issue-2494 16 25 scale scale NOUN issue-2494 16 26 war war NOUN issue-2494 16 27 with with ADP issue-2494 16 28 russia russia PROPN issue-2494 16 29 . . PUNCT issue-2494 17 1 among among ADP issue-2494 17 2 the the DET issue-2494 17 3 unresolved unresolved ADJ issue-2494 17 4 issues issue NOUN issue-2494 17 5 of of ADP issue-2494 17 6 the the DET issue-2494 17 7 reform reform NOUN issue-2494 17 8 are be AUX issue-2494 17 9 the the DET issue-2494 17 10 following follow VERB issue-2494 17 11 : : PUNCT issue-2494 17 12 significant significant ADJ issue-2494 17 13 dependence dependence NOUN issue-2494 17 14 of of ADP issue-2494 17 15 local local ADJ issue-2494 17 16 self self NOUN issue-2494 17 17 - - PUNCT issue-2494 17 18 government government NOUN issue-2494 17 19 on on ADP issue-2494 17 20 central central ADJ issue-2494 17 21 government government NOUN issue-2494 17 22 transfers transfer NOUN issue-2494 17 23 , , PUNCT issue-2494 17 24 duplication duplication NOUN issue-2494 17 25 of of ADP issue-2494 17 26 functions function NOUN issue-2494 17 27 by by ADP issue-2494 17 28 district district NOUN issue-2494 17 29 and and CCONJ issue-2494 17 30 regional regional ADJ issue-2494 17 31 state state NOUN issue-2494 17 32 administrations administration NOUN issue-2494 17 33 , , PUNCT issue-2494 17 34 low low ADJ issue-2494 17 35 human human ADJ issue-2494 17 36 and and CCONJ issue-2494 17 37 institutional institutional ADJ issue-2494 17 38 capacity capacity NOUN issue-2494 17 39 of of ADP issue-2494 17 40 local local ADJ issue-2494 17 41 self self NOUN issue-2494 17 42 - - PUNCT issue-2494 17 43 government government NOUN issue-2494 17 44 bodies body NOUN issue-2494 17 45 , , PUNCT issue-2494 17 46 and and CCONJ issue-2494 17 47 the the DET issue-2494 17 48 procedure procedure NOUN issue-2494 17 49 for for ADP issue-2494 17 50 administering administer VERB issue-2494 17 51 local local ADJ issue-2494 17 52 taxes taxis NOUN issue-2494 17 53 . . PUNCT issue-2494 18 1 one one NUM issue-2494 18 2 of of ADP issue-2494 18 3 the the DET issue-2494 18 4 urgent urgent ADJ issue-2494 18 5 tasks task NOUN issue-2494 18 6 of of ADP issue-2494 18 7 budgetary budgetary ADJ issue-2494 18 8 decentralisation decentralisation NOUN issue-2494 18 9 is be AUX issue-2494 18 10 the the DET issue-2494 18 11 need need NOUN issue-2494 18 12 to to PART issue-2494 18 13 develop develop VERB issue-2494 18 14 and and CCONJ issue-2494 18 15 implement implement VERB issue-2494 18 16 post post ADJ issue-2494 18 17 - - ADJ issue-2494 18 18 war war ADJ issue-2494 18 19 reconstruction reconstruction NOUN issue-2494 18 20 measures measure NOUN issue-2494 18 21 . . PUNCT issue-2494 19 1 keywords keyword NOUN issue-2494 19 2 : : PUNCT issue-2494 19 3 budget budget NOUN issue-2494 19 4 decentralisation decentralisation NOUN issue-2494 19 5 , , PUNCT issue-2494 19 6 local local ADJ issue-2494 19 7 budgets budget NOUN issue-2494 19 8 , , PUNCT issue-2494 19 9 consolidated consolidated ADJ issue-2494 19 10 state state NOUN issue-2494 19 11 budget budget NOUN issue-2494 19 12 , , PUNCT issue-2494 19 13 state state NOUN issue-2494 19 14 budget budget NOUN issue-2494 19 15 , , PUNCT issue-2494 19 16 budget budget NOUN issue-2494 19 17 transfer transfer NOUN issue-2494 19 18 payments payment NOUN issue-2494 19 19 , , PUNCT issue-2494 19 20 own own ADJ issue-2494 19 21 revenues revenue NOUN issue-2494 19 22 of of ADP issue-2494 19 23 local local ADJ issue-2494 19 24 budgets budget NOUN issue-2494 19 25 , , PUNCT issue-2494 19 26 development development NOUN issue-2494 19 27 of of ADP issue-2494 19 28 strategic strategic ADJ issue-2494 19 29 recovery recovery NOUN issue-2494 19 30 plans plan NOUN issue-2494 19 31 . . PUNCT issue-2494 20 1 jel jel PROPN issue-2494 20 2 classification classification PROPN issue-2494 20 3 : : PUNCT issue-2494 20 4 g18 g18 PROPN issue-2494 20 5 , , PUNCT issue-2494 20 6 h77 h77 PROPN issue-2494 20 7 1 1 NUM issue-2494 20 8 . . PUNCT issue-2494 21 1 introduction introduction NOUN issue-2494 21 2 ukraine ukraine PROPN issue-2494 21 3 's 's PART issue-2494 21 4 budget budget NOUN issue-2494 21 5 system system NOUN issue-2494 21 6 has have AUX issue-2494 21 7 been be AUX issue-2494 21 8 undergoing undergo VERB issue-2494 21 9 reforms reform NOUN issue-2494 21 10 over over ADP issue-2494 21 11 the the DET issue-2494 21 12 past past ADJ issue-2494 21 13 thirty thirty NUM issue-2494 21 14 - - PUNCT issue-2494 21 15 three three NUM issue-2494 21 16 years year NOUN issue-2494 21 17 , , PUNCT issue-2494 21 18 which which PRON issue-2494 21 19 is be AUX issue-2494 21 20 due due ADJ issue-2494 21 21 , , PUNCT issue-2494 21 22 firstly firstly ADV issue-2494 21 23 , , PUNCT issue-2494 21 24 to to ADP issue-2494 21 25 its its PRON issue-2494 21 26 restructuring restructuring NOUN issue-2494 21 27 as as ADP issue-2494 21 28 a a DET issue-2494 21 29 result result NOUN issue-2494 21 30 of of ADP issue-2494 21 31 changes change NOUN issue-2494 21 32 in in ADP issue-2494 21 33 the the DET issue-2494 21 34 socio socio NOUN issue-2494 21 35 - - PUNCT issue-2494 21 36 economic economic ADJ issue-2494 21 37 system system NOUN issue-2494 21 38 after after SCONJ issue-2494 21 39 ukraine ukraine NOUN issue-2494 21 40 gained gain VERB issue-2494 21 41 independence independence NOUN issue-2494 21 42 in in ADP issue-2494 21 43 1991 1991 NUM issue-2494 21 44 , , PUNCT issue-2494 21 45 and and CCONJ issue-2494 21 46 secondly secondly ADV issue-2494 21 47 , , PUNCT issue-2494 21 48 to to ADP issue-2494 21 49 the the DET issue-2494 21 50 development development NOUN issue-2494 21 51 of of ADP issue-2494 21 52 the the DET issue-2494 21 53 public public ADJ issue-2494 21 54 administration administration NOUN issue-2494 21 55 and and CCONJ issue-2494 21 56 local local ADJ issue-2494 21 57 self self NOUN issue-2494 21 58 - - PUNCT issue-2494 21 59 government government NOUN issue-2494 21 60 system system NOUN issue-2494 21 61 , , PUNCT issue-2494 21 62 the the DET issue-2494 21 63 adoption adoption NOUN issue-2494 21 64 of of ADP issue-2494 21 65 the the DET issue-2494 21 66 budget budget NOUN issue-2494 21 67 code code NOUN issue-2494 21 68 of of ADP issue-2494 21 69 ukraine ukraine NOUN issue-2494 21 70 in in ADP issue-2494 21 71 2001 2001 NUM issue-2494 21 72 and and CCONJ issue-2494 21 73 the the DET issue-2494 21 74 approval approval NOUN issue-2494 21 75 of of ADP issue-2494 21 76 the the DET issue-2494 21 77 budget budget NOUN issue-2494 21 78 process process NOUN issue-2494 21 79 . . PUNCT issue-2494 22 1 however however ADV issue-2494 22 2 , , PUNCT issue-2494 22 3 the the DET issue-2494 22 4 new new ADJ issue-2494 22 5 priorities priority NOUN issue-2494 22 6 for for ADP issue-2494 22 7 the the DET issue-2494 22 8 development development NOUN issue-2494 22 9 of of ADP issue-2494 22 10 the the DET issue-2494 22 11 budget budget NOUN issue-2494 22 12 system system NOUN issue-2494 22 13 set set VERB issue-2494 22 14 in in ADP issue-2494 22 15 2017 2017 NUM issue-2494 22 16 , , PUNCT issue-2494 22 17 such such ADJ issue-2494 22 18 as as ADP issue-2494 22 19 european european ADJ issue-2494 22 20 integration integration NOUN issue-2494 22 21 and and CCONJ issue-2494 22 22 financial financial ADJ issue-2494 22 23 decentralisation decentralisation NOUN issue-2494 22 24 as as ADP issue-2494 22 25 part part NOUN issue-2494 22 26 of of ADP issue-2494 22 27 the the DET issue-2494 22 28 administrative administrative ADJ issue-2494 22 29 - - PUNCT issue-2494 22 30 territorial territorial ADJ issue-2494 22 31 reform reform NOUN issue-2494 22 32 , , PUNCT issue-2494 22 33 require require VERB issue-2494 22 34 more more ADJ issue-2494 22 35 attention attention NOUN issue-2494 22 36 to to ADP issue-2494 22 37 the the DET issue-2494 22 38 identification identification NOUN issue-2494 22 39 and and CCONJ issue-2494 22 40 analysis analysis NOUN issue-2494 22 41 of of ADP issue-2494 22 42 the the DET issue-2494 22 43 effectiveness effectiveness NOUN issue-2494 22 44 of of ADP issue-2494 22 45 reform reform NOUN issue-2494 22 46 measures measure NOUN issue-2494 22 47 to to PART issue-2494 22 48 ensure ensure VERB issue-2494 22 49 the the DET issue-2494 22 50 achievement achievement NOUN issue-2494 22 51 of of ADP issue-2494 22 52 the the DET issue-2494 22 53 set set VERB issue-2494 22 54 strategic strategic ADJ issue-2494 22 55 goals goal NOUN issue-2494 22 56 . . PUNCT issue-2494 23 1 ukrainian ukrainian ADJ issue-2494 23 2 scholars scholar NOUN issue-2494 23 3 pay pay VERB issue-2494 23 4 a a DET issue-2494 23 5 lot lot NOUN issue-2494 23 6 of of ADP issue-2494 23 7 attention attention NOUN issue-2494 23 8 to to ADP issue-2494 23 9 the the DET issue-2494 23 10 issue issue NOUN issue-2494 23 11 of of ADP issue-2494 23 12 budget budget NOUN issue-2494 23 13 reform reform NOUN issue-2494 23 14 . . PUNCT issue-2494 24 1 for for ADP issue-2494 24 2 example example NOUN issue-2494 24 3 , , PUNCT issue-2494 24 4 h. h. PROPN issue-2494 24 5 nakonechna nakonechna PROPN issue-2494 24 6 and and CCONJ issue-2494 24 7 n. n. PROPN issue-2494 24 8 matviichuk matviichuk PROPN issue-2494 24 9 ( ( PUNCT issue-2494 24 10 2019 2019 NUM issue-2494 24 11 ) ) PUNCT issue-2494 24 12 analyse analyse VERB issue-2494 24 13 the the DET issue-2494 24 14 results result NOUN issue-2494 24 15 of of ADP issue-2494 24 16 budget budget NOUN issue-2494 24 17 decentralisation decentralisation NOUN issue-2494 24 18 and and CCONJ issue-2494 24 19 identify identify VERB issue-2494 24 20 areas area NOUN issue-2494 24 21 for for ADP issue-2494 24 22 their their PRON issue-2494 24 23 improvement improvement NOUN issue-2494 24 24 , , PUNCT issue-2494 24 25 o. o. PROPN issue-2494 24 26 zakhidna zakhidna PROPN issue-2494 24 27 and and CCONJ issue-2494 24 28 h. h. PROPN issue-2494 24 29 petryshyn petryshyn PROPN issue-2494 24 30 ( ( PUNCT issue-2494 24 31 2022 2022 NUM issue-2494 24 32 ) ) PUNCT issue-2494 24 33 study study VERB issue-2494 24 34 the the DET issue-2494 24 35 essence essence NOUN issue-2494 24 36 and and CCONJ issue-2494 24 37 role role NOUN issue-2494 24 38 of of ADP issue-2494 24 39 decentralisation decentralisation NOUN issue-2494 24 40 , , PUNCT issue-2494 24 41 justify justify VERB issue-2494 24 42 the the DET issue-2494 24 43 need need NOUN issue-2494 24 44 to to PART issue-2494 24 45 implement implement VERB issue-2494 24 46 budget budget NOUN issue-2494 24 47 decentralisation decentralisation NOUN issue-2494 24 48 in in ADP issue-2494 24 49 ukraine ukraine NOUN issue-2494 24 50 , , PUNCT issue-2494 24 51 and and CCONJ issue-2494 24 52 analyse analyse VERB issue-2494 24 53 the the DET issue-2494 24 54 results result NOUN issue-2494 24 55 and and CCONJ issue-2494 24 56 prospects prospect NOUN issue-2494 24 57 of of ADP issue-2494 24 58 its its PRON issue-2494 24 59 baltic baltic ADJ issue-2494 24 60 journal journal NOUN issue-2494 24 61 of of ADP issue-2494 24 62 economic economic ADJ issue-2494 24 63 studies study NOUN issue-2494 24 64 163 163 NUM issue-2494 24 65 vol vol NOUN issue-2494 24 66 . . PUNCT issue-2494 25 1 10 10 NUM issue-2494 25 2 no no NOUN issue-2494 25 3 . . NOUN issue-2494 26 1 3 3 NUM issue-2494 26 2 , , PUNCT issue-2494 26 3 2024 2024 NUM issue-2494 26 4 implementation implementation NOUN issue-2494 26 5 . . PUNCT issue-2494 27 1 v. v. ADP issue-2494 27 2 bulavynets bulavynet NOUN issue-2494 27 3 ( ( PUNCT issue-2494 27 4 2021 2021 NUM issue-2494 27 5 ) ) PUNCT issue-2494 27 6 pays pay VERB issue-2494 27 7 attention attention NOUN issue-2494 27 8 to to ADP issue-2494 27 9 deepening deepen VERB issue-2494 27 10 the the DET issue-2494 27 11 theoretical theoretical ADJ issue-2494 27 12 and and CCONJ issue-2494 27 13 methodological methodological ADJ issue-2494 27 14 provisions provision NOUN issue-2494 27 15 of of ADP issue-2494 27 16 budget budget NOUN issue-2494 27 17 decentralisation decentralisation NOUN issue-2494 27 18 and and CCONJ issue-2494 27 19 explores explore VERB issue-2494 27 20 its its PRON issue-2494 27 21 applied apply VERB issue-2494 27 22 aspects aspect NOUN issue-2494 27 23 . . PUNCT issue-2494 28 1 the the DET issue-2494 28 2 study study NOUN issue-2494 28 3 by by ADP issue-2494 28 4 a. a. PROPN issue-2494 28 5 kruglashov kruglashov PROPN issue-2494 28 6 , , PUNCT issue-2494 28 7 and and CCONJ issue-2494 28 8 v. v. ADP issue-2494 28 9 bureha bureha NOUN issue-2494 28 10 ( ( PUNCT issue-2494 28 11 2021 2021 NUM issue-2494 28 12 ) ) PUNCT issue-2494 28 13 identifies identify VERB issue-2494 28 14 the the DET issue-2494 28 15 positive positive ADJ issue-2494 28 16 and and CCONJ issue-2494 28 17 negative negative ADJ issue-2494 28 18 aspects aspect NOUN issue-2494 28 19 of of ADP issue-2494 28 20 decentralisation decentralisation NOUN issue-2494 28 21 in in ADP issue-2494 28 22 ukraine ukraine NOUN issue-2494 28 23 in in ADP issue-2494 28 24 2014 2014 NUM issue-2494 28 25 - - SYM issue-2494 28 26 2020 2020 NUM issue-2494 28 27 that that PRON issue-2494 28 28 have have VERB issue-2494 28 29 a a DET issue-2494 28 30 direct direct ADJ issue-2494 28 31 impact impact NOUN issue-2494 28 32 on on ADP issue-2494 28 33 the the DET issue-2494 28 34 state state NOUN issue-2494 28 35 of of ADP issue-2494 28 36 the the DET issue-2494 28 37 budget budget NOUN issue-2494 28 38 decentralisation decentralisation NOUN issue-2494 28 39 process process NOUN issue-2494 28 40 . . PUNCT issue-2494 29 1 without without ADP issue-2494 29 2 detracting detract VERB issue-2494 29 3 from from ADP issue-2494 29 4 the the DET issue-2494 29 5 contribution contribution NOUN issue-2494 29 6 of of ADP issue-2494 29 7 these these PRON issue-2494 29 8 and and CCONJ issue-2494 29 9 many many ADJ issue-2494 29 10 other other ADJ issue-2494 29 11 researchers researcher NOUN issue-2494 29 12 , , PUNCT issue-2494 29 13 it it PRON issue-2494 29 14 should should AUX issue-2494 29 15 be be AUX issue-2494 29 16 noted note VERB issue-2494 29 17 that that SCONJ issue-2494 29 18 the the DET issue-2494 29 19 socioeconomic socioeconomic ADJ issue-2494 29 20 environment environment NOUN issue-2494 29 21 is be AUX issue-2494 29 22 constantly constantly ADV issue-2494 29 23 changing change VERB issue-2494 29 24 , , PUNCT issue-2494 29 25 and and CCONJ issue-2494 29 26 thus thus ADV issue-2494 29 27 there there PRON issue-2494 29 28 is be VERB issue-2494 29 29 a a DET issue-2494 29 30 need need NOUN issue-2494 29 31 to to PART issue-2494 29 32 adjust adjust VERB issue-2494 29 33 the the DET issue-2494 29 34 objectives objective NOUN issue-2494 29 35 of of ADP issue-2494 29 36 the the DET issue-2494 29 37 budget budget NOUN issue-2494 29 38 reform reform NOUN issue-2494 29 39 to to PART issue-2494 29 40 ensure ensure VERB issue-2494 29 41 their their PRON issue-2494 29 42 relevance relevance NOUN issue-2494 29 43 . . PUNCT issue-2494 30 1 2 2 X issue-2494 30 2 . . X issue-2494 30 3 positive positive ADJ issue-2494 30 4 trends trend NOUN issue-2494 30 5 in in ADP issue-2494 30 6 budget budget NOUN issue-2494 30 7 decentralisation decentralisation NOUN issue-2494 30 8 over over ADP issue-2494 30 9 the the DET issue-2494 30 10 past past ADJ issue-2494 30 11 eleven eleven NUM issue-2494 30 12 years year NOUN issue-2494 30 13 , , PUNCT issue-2494 30 14 the the DET issue-2494 30 15 cabinet cabinet NOUN issue-2494 30 16 of of ADP issue-2494 30 17 ministers minister NOUN issue-2494 30 18 of of ADP issue-2494 30 19 ukraine ukraine PROPN issue-2494 30 20 has have AUX issue-2494 30 21 developed develop VERB issue-2494 30 22 and and CCONJ issue-2494 30 23 approved approve VERB issue-2494 30 24 three three NUM issue-2494 30 25 strategies strategy NOUN issue-2494 30 26 for for ADP issue-2494 30 27 reforming reform VERB issue-2494 30 28 the the DET issue-2494 30 29 public public ADJ issue-2494 30 30 financial financial ADJ issue-2494 30 31 management management NOUN issue-2494 30 32 system system NOUN issue-2494 30 33 ( ( PUNCT issue-2494 30 34 pfms pfms NOUN issue-2494 30 35 ) ) PUNCT issue-2494 30 36 ( ( PUNCT issue-2494 30 37 the the DET issue-2494 30 38 order order NOUN issue-2494 30 39 of of ADP issue-2494 30 40 the the DET issue-2494 30 41 cabinet cabinet NOUN issue-2494 30 42 of of ADP issue-2494 30 43 ministers minister NOUN issue-2494 30 44 of of ADP issue-2494 30 45 ukraine ukraine NOUN issue-2494 30 46 " " PUNCT issue-2494 30 47 on on ADP issue-2494 30 48 the the DET issue-2494 30 49 strategy strategy NOUN issue-2494 30 50 for for ADP issue-2494 30 51 the the DET issue-2494 30 52 development development NOUN issue-2494 30 53 of of ADP issue-2494 30 54 the the DET issue-2494 30 55 public public ADJ issue-2494 30 56 finance finance NOUN issue-2494 30 57 management management NOUN issue-2494 30 58 system system NOUN issue-2494 30 59 " " PUNCT issue-2494 30 60 , , PUNCT issue-2494 30 61 2013 2013 NUM issue-2494 30 62 ; ; PUNCT issue-2494 30 63 the the DET issue-2494 30 64 order order NOUN issue-2494 30 65 of of ADP issue-2494 30 66 the the DET issue-2494 30 67 cabinet cabinet NOUN issue-2494 30 68 of of ADP issue-2494 30 69 ministers minister NOUN issue-2494 30 70 of of ADP issue-2494 30 71 ukraine ukraine NOUN issue-2494 30 72 " " PUNCT issue-2494 30 73 on on ADP issue-2494 30 74 approval approval NOUN issue-2494 30 75 of of ADP issue-2494 30 76 the the DET issue-2494 30 77 strategy strategy NOUN issue-2494 30 78 for for ADP issue-2494 30 79 reforming reform VERB issue-2494 30 80 the the DET issue-2494 30 81 public public ADJ issue-2494 30 82 finance finance NOUN issue-2494 30 83 management management NOUN issue-2494 30 84 system system NOUN issue-2494 30 85 for for ADP issue-2494 30 86 2017 2017 NUM issue-2494 30 87 - - SYM issue-2494 30 88 2020 2020 NUM issue-2494 30 89 " " PUNCT issue-2494 30 90 , , PUNCT issue-2494 30 91 2017 2017 NUM issue-2494 30 92 ; ; PUNCT issue-2494 30 93 the the DET issue-2494 30 94 order order NOUN issue-2494 30 95 of of ADP issue-2494 30 96 the the DET issue-2494 30 97 cabinet cabinet NOUN issue-2494 30 98 of of ADP issue-2494 30 99 ministers minister NOUN issue-2494 30 100 of of ADP issue-2494 30 101 ukraine ukraine NOUN issue-2494 30 102 " " PUNCT issue-2494 30 103 on on ADP issue-2494 30 104 approval approval NOUN issue-2494 30 105 of of ADP issue-2494 30 106 the the DET issue-2494 30 107 strategy strategy NOUN issue-2494 30 108 for for ADP issue-2494 30 109 reforming reform VERB issue-2494 30 110 the the DET issue-2494 30 111 public public ADJ issue-2494 30 112 finance finance NOUN issue-2494 30 113 management management NOUN issue-2494 30 114 system system NOUN issue-2494 30 115 for for ADP issue-2494 30 116 2022 2022 NUM issue-2494 30 117 - - SYM issue-2494 30 118 2025 2025 NUM issue-2494 30 119 and and CCONJ issue-2494 30 120 the the DET issue-2494 30 121 action action NOUN issue-2494 30 122 plan plan NOUN issue-2494 30 123 for for ADP issue-2494 30 124 its its PRON issue-2494 30 125 implementation implementation NOUN issue-2494 30 126 " " PUNCT issue-2494 30 127 , , PUNCT issue-2494 30 128 2021 2021 NUM issue-2494 30 129 ) ) PUNCT issue-2494 30 130 . . PUNCT issue-2494 31 1 section section PROPN issue-2494 31 2 iii iii PROPN issue-2494 31 3 of of ADP issue-2494 31 4 the the DET issue-2494 31 5 pfms pfms NOUN issue-2494 31 6 reform reform NOUN issue-2494 31 7 strategy strategy NOUN issue-2494 31 8 for for ADP issue-2494 31 9 2017 2017 NUM issue-2494 31 10 - - SYM issue-2494 31 11 2020 2020 NUM issue-2494 31 12 , , PUNCT issue-2494 31 13 entitled entitle VERB issue-2494 31 14 " " PUNCT issue-2494 31 15 improving improve VERB issue-2494 31 16 the the DET issue-2494 31 17 efficiency efficiency NOUN issue-2494 31 18 of of ADP issue-2494 31 19 resource resource NOUN issue-2494 31 20 allocation allocation NOUN issue-2494 31 21 at at ADP issue-2494 31 22 the the DET issue-2494 31 23 level level NOUN issue-2494 31 24 of of ADP issue-2494 31 25 public public ADJ issue-2494 31 26 policy policy NOUN issue-2494 31 27 formulation formulation NOUN issue-2494 31 28 " " PUNCT issue-2494 31 29 , , PUNCT issue-2494 31 30 singles single VERB issue-2494 31 31 out out ADP issue-2494 31 32 the the DET issue-2494 31 33 area area NOUN issue-2494 31 34 of of ADP issue-2494 31 35 " " PUNCT issue-2494 31 36 intergovernmental intergovernmental ADJ issue-2494 31 37 relations relation NOUN issue-2494 31 38 and and CCONJ issue-2494 31 39 fiscal fiscal ADJ issue-2494 31 40 decentralisation decentralisation NOUN issue-2494 31 41 " " PUNCT issue-2494 31 42 , , PUNCT issue-2494 31 43 which which PRON issue-2494 31 44 has have VERB issue-2494 31 45 the the DET issue-2494 31 46 following follow VERB issue-2494 31 47 expected expect VERB issue-2494 31 48 results result NOUN issue-2494 31 49 of of ADP issue-2494 31 50 its its PRON issue-2494 31 51 tasks task NOUN issue-2494 31 52 : : PUNCT issue-2494 31 53 approval approval NOUN issue-2494 31 54 of of ADP issue-2494 31 55 the the DET issue-2494 31 56 draft draft NOUN issue-2494 31 57 law law NOUN issue-2494 31 58 on on ADP issue-2494 31 59 amendments amendment NOUN issue-2494 31 60 to to ADP issue-2494 31 61 the the DET issue-2494 31 62 budget budget NOUN issue-2494 31 63 and and CCONJ issue-2494 31 64 tax tax NOUN issue-2494 31 65 codes code NOUN issue-2494 31 66 of of ADP issue-2494 31 67 ukraine ukraine NOUN issue-2494 31 68 , , PUNCT issue-2494 31 69 review review NOUN issue-2494 31 70 and and CCONJ issue-2494 31 71 approval approval NOUN issue-2494 31 72 of of ADP issue-2494 31 73 the the DET issue-2494 31 74 updated update VERB issue-2494 31 75 state state NOUN issue-2494 31 76 classifier classifier NOUN issue-2494 31 77 of of ADP issue-2494 31 78 social social ADJ issue-2494 31 79 standards standard NOUN issue-2494 31 80 and and CCONJ issue-2494 31 81 regulations regulation NOUN issue-2494 31 82 , , PUNCT issue-2494 31 83 updated update VERB issue-2494 31 84 industry industry NOUN issue-2494 31 85 ( ( PUNCT issue-2494 31 86 sectoral sectoral ADJ issue-2494 31 87 ) ) PUNCT issue-2494 31 88 social social ADJ issue-2494 31 89 standards standard NOUN issue-2494 31 90 and and CCONJ issue-2494 31 91 regulations regulation NOUN issue-2494 31 92 – – PUNCT issue-2494 31 93 2018 2018 NUM issue-2494 31 94 ; ; PUNCT issue-2494 31 95 – – PUNCT issue-2494 31 96 introduction introduction NOUN issue-2494 31 97 of of ADP issue-2494 31 98 medium medium ADJ issue-2494 31 99 - - PUNCT issue-2494 31 100 term term NOUN issue-2494 31 101 budget budget NOUN issue-2494 31 102 planning planning NOUN issue-2494 31 103 at at ADP issue-2494 31 104 the the DET issue-2494 31 105 local local ADJ issue-2494 31 106 level level NOUN issue-2494 31 107 – – PUNCT issue-2494 31 108 2019 2019 NUM issue-2494 31 109 ; ; PUNCT issue-2494 31 110 – – PUNCT issue-2494 31 111 introduction introduction NOUN issue-2494 31 112 of of ADP issue-2494 31 113 a a DET issue-2494 31 114 local local ADJ issue-2494 31 115 debt debt NOUN issue-2494 31 116 management management NOUN issue-2494 31 117 system system NOUN issue-2494 31 118 – – PUNCT issue-2494 31 119 2020 2020 NUM issue-2494 31 120 ; ; PUNCT issue-2494 31 121 – – PUNCT issue-2494 31 122 introduction introduction NOUN issue-2494 31 123 of of ADP issue-2494 31 124 a a DET issue-2494 31 125 mechanism mechanism NOUN issue-2494 31 126 of of ADP issue-2494 31 127 public public ADJ issue-2494 31 128 control control NOUN issue-2494 31 129 over over ADP issue-2494 31 130 local local ADJ issue-2494 31 131 finances finance NOUN issue-2494 31 132 – – PUNCT issue-2494 31 133 2019 2019 NUM issue-2494 31 134 ( ( PUNCT issue-2494 31 135 the the DET issue-2494 31 136 order order NOUN issue-2494 31 137 of of ADP issue-2494 31 138 the the DET issue-2494 31 139 cabinet cabinet NOUN issue-2494 31 140 of of ADP issue-2494 31 141 ministers minister NOUN issue-2494 31 142 of of ADP issue-2494 31 143 ukraine ukraine NOUN issue-2494 31 144 " " PUNCT issue-2494 31 145 on on ADP issue-2494 31 146 approval approval NOUN issue-2494 31 147 of of ADP issue-2494 31 148 the the DET issue-2494 31 149 strategy strategy NOUN issue-2494 31 150 for for ADP issue-2494 31 151 reforming reform VERB issue-2494 31 152 the the DET issue-2494 31 153 public public ADJ issue-2494 31 154 finance finance NOUN issue-2494 31 155 management management NOUN issue-2494 31 156 system system NOUN issue-2494 31 157 for for ADP issue-2494 31 158 2017 2017 NUM issue-2494 31 159 - - SYM issue-2494 31 160 2020 2020 NUM issue-2494 31 161 " " PUNCT issue-2494 31 162 , , PUNCT issue-2494 31 163 2017 2017 NUM issue-2494 31 164 ) ) PUNCT issue-2494 31 165 . . PUNCT issue-2494 32 1 at at ADP issue-2494 32 2 the the DET issue-2494 32 3 same same ADJ issue-2494 32 4 time time NOUN issue-2494 32 5 , , PUNCT issue-2494 32 6 the the DET issue-2494 32 7 " " PUNCT issue-2494 32 8 report report NOUN issue-2494 32 9 on on ADP issue-2494 32 10 the the DET issue-2494 32 11 implementation implementation NOUN issue-2494 32 12 of of ADP issue-2494 32 13 the the DET issue-2494 32 14 strategy strategy NOUN issue-2494 32 15 for for ADP issue-2494 32 16 reforming reform VERB issue-2494 32 17 the the DET issue-2494 32 18 public public ADJ issue-2494 32 19 finance finance NOUN issue-2494 32 20 management management NOUN issue-2494 32 21 system system NOUN issue-2494 32 22 for for ADP issue-2494 32 23 the the DET issue-2494 32 24 period period NOUN issue-2494 32 25 february february PROPN issue-2494 32 26 2017 2017 NUM issue-2494 32 27 – – PUNCT issue-2494 32 28 december december PROPN issue-2494 32 29 2019 2019 NUM issue-2494 32 30 " " PUNCT issue-2494 32 31 ( ( PUNCT issue-2494 32 32 no no DET issue-2494 32 33 report report NOUN issue-2494 32 34 for for ADP issue-2494 32 35 2020 2020 NUM issue-2494 32 36 ) ) PUNCT issue-2494 32 37 lists list VERB issue-2494 32 38 the the DET issue-2494 32 39 following following NOUN issue-2494 32 40 among among ADP issue-2494 32 41 the the DET issue-2494 32 42 main main ADJ issue-2494 32 43 expected expect VERB issue-2494 32 44 results result NOUN issue-2494 32 45 of of ADP issue-2494 32 46 the the DET issue-2494 32 47 strategy strategy NOUN issue-2494 32 48 ( ( PUNCT issue-2494 32 49 report report NOUN issue-2494 32 50 on on ADP issue-2494 32 51 the the DET issue-2494 32 52 implementation implementation NOUN issue-2494 32 53 of of ADP issue-2494 32 54 the the DET issue-2494 32 55 strategy strategy NOUN issue-2494 32 56 for for ADP issue-2494 32 57 reforming reform VERB issue-2494 32 58 the the DET issue-2494 32 59 public public ADJ issue-2494 32 60 finance finance NOUN issue-2494 32 61 management management NOUN issue-2494 32 62 system system NOUN issue-2494 32 63 in in ADP issue-2494 32 64 2017 2017 NUM issue-2494 32 65 - - SYM issue-2494 32 66 2019 2019 NUM issue-2494 32 67 , , PUNCT issue-2494 32 68 2020 2020 NUM issue-2494 32 69 ): ): PUNCT issue-2494 32 70 – – PUNCT issue-2494 32 71 increasing increase VERB issue-2494 32 72 the the DET issue-2494 32 73 own own ADJ issue-2494 32 74 financial financial ADJ issue-2494 32 75 resources resource NOUN issue-2494 32 76 of of ADP issue-2494 32 77 local local ADJ issue-2494 32 78 governments government NOUN issue-2494 32 79 ; ; PUNCT issue-2494 32 80 – – PUNCT issue-2494 32 81 improvement improvement NOUN issue-2494 32 82 of of ADP issue-2494 32 83 the the DET issue-2494 32 84 financial financial ADJ issue-2494 32 85 support support NOUN issue-2494 32 86 for for ADP issue-2494 32 87 the the DET issue-2494 32 88 expenditure expenditure NOUN issue-2494 32 89 powers power NOUN issue-2494 32 90 of of ADP issue-2494 32 91 local local ADJ issue-2494 32 92 governments government NOUN issue-2494 32 93 ; ; PUNCT issue-2494 32 94 – – PUNCT issue-2494 32 95 introduction introduction NOUN issue-2494 32 96 of of ADP issue-2494 32 97 medium medium ADJ issue-2494 32 98 - - PUNCT issue-2494 32 99 term term NOUN issue-2494 32 100 budget budget NOUN issue-2494 32 101 planning planning NOUN issue-2494 32 102 at at ADP issue-2494 32 103 the the DET issue-2494 32 104 local local ADJ issue-2494 32 105 level level NOUN issue-2494 32 106 ; ; PUNCT issue-2494 32 107 – – PUNCT issue-2494 32 108 strengthening strengthen VERB issue-2494 32 109 the the DET issue-2494 32 110 capacity capacity NOUN issue-2494 32 111 of of ADP issue-2494 32 112 local local ADJ issue-2494 32 113 governments government NOUN issue-2494 32 114 to to PART issue-2494 32 115 manage manage VERB issue-2494 32 116 local local ADJ issue-2494 32 117 debt debt NOUN issue-2494 32 118 , , PUNCT issue-2494 32 119 transparency transparency NOUN issue-2494 32 120 and and CCONJ issue-2494 32 121 accountability accountability NOUN issue-2494 32 122 . . PUNCT issue-2494 33 1 thus thus ADV issue-2494 33 2 , , PUNCT issue-2494 33 3 the the DET issue-2494 33 4 ministry ministry PROPN issue-2494 33 5 of of ADP issue-2494 33 6 finance finance PROPN issue-2494 33 7 of of ADP issue-2494 33 8 ukraine ukraine NOUN issue-2494 33 9 , , PUNCT issue-2494 33 10 as as ADP issue-2494 33 11 the the DET issue-2494 33 12 compiler compiler NOUN issue-2494 33 13 of of ADP issue-2494 33 14 the the DET issue-2494 33 15 report report NOUN issue-2494 33 16 , , PUNCT issue-2494 33 17 has have VERB issue-2494 33 18 its its PRON issue-2494 33 19 own own ADJ issue-2494 33 20 vision vision NOUN issue-2494 33 21 of of ADP issue-2494 33 22 the the DET issue-2494 33 23 priority priority NOUN issue-2494 33 24 goals goal NOUN issue-2494 33 25 of of ADP issue-2494 33 26 budget budget NOUN issue-2494 33 27 decentralisation decentralisation NOUN issue-2494 33 28 , , PUNCT issue-2494 33 29 which which PRON issue-2494 33 30 does do AUX issue-2494 33 31 not not PART issue-2494 33 32 fully fully ADV issue-2494 33 33 coincide coincide VERB issue-2494 33 34 with with ADP issue-2494 33 35 the the DET issue-2494 33 36 vision vision NOUN issue-2494 33 37 of of ADP issue-2494 33 38 the the DET issue-2494 33 39 cabinet cabinet NOUN issue-2494 33 40 of of ADP issue-2494 33 41 ministers minister NOUN issue-2494 33 42 . . PUNCT issue-2494 34 1 in in ADP issue-2494 34 2 2017 2017 NUM issue-2494 34 3 - - SYM issue-2494 34 4 2020 2020 NUM issue-2494 34 5 , , PUNCT issue-2494 34 6 the the DET issue-2494 34 7 own own ADJ issue-2494 34 8 revenues revenue NOUN issue-2494 34 9 of of ADP issue-2494 34 10 local local ADJ issue-2494 34 11 budgets budget NOUN issue-2494 34 12 of of ADP issue-2494 34 13 ukraine ukraine NOUN issue-2494 34 14 increased increase VERB issue-2494 34 15 by by ADP issue-2494 34 16 81.8 81.8 NUM issue-2494 34 17 billion billion NUM issue-2494 34 18 uah uah NOUN issue-2494 34 19 , , PUNCT issue-2494 34 20 or or CCONJ issue-2494 34 21 26.3 26.3 NUM issue-2494 34 22 % % NOUN issue-2494 34 23 . . PUNCT issue-2494 35 1 the the DET issue-2494 35 2 share share NOUN issue-2494 35 3 of of ADP issue-2494 35 4 transfers transfer NOUN issue-2494 35 5 decreased decrease VERB issue-2494 35 6 from from ADP issue-2494 35 7 54.3 54.3 NUM issue-2494 35 8 % % NOUN issue-2494 35 9 to to PART issue-2494 35 10 34 34 NUM issue-2494 35 11 % % NOUN issue-2494 35 12 during during ADP issue-2494 35 13 this this DET issue-2494 35 14 period period NOUN issue-2494 35 15 . . PUNCT issue-2494 36 1 nevertheless nevertheless ADV issue-2494 36 2 , , PUNCT issue-2494 36 3 the the DET issue-2494 36 4 share share NOUN issue-2494 36 5 of of ADP issue-2494 36 6 local local ADJ issue-2494 36 7 budget budget NOUN issue-2494 36 8 revenues revenue NOUN issue-2494 36 9 in in ADP issue-2494 36 10 the the DET issue-2494 36 11 consolidated consolidated ADJ issue-2494 36 12 budget budget NOUN issue-2494 36 13 remained remain VERB issue-2494 36 14 almost almost ADV issue-2494 36 15 unchanged unchanged ADJ issue-2494 36 16 in in ADP issue-2494 36 17 2017 2017 NUM issue-2494 36 18 - - SYM issue-2494 36 19 2020 2020 NUM issue-2494 36 20 , , PUNCT issue-2494 36 21 fluctuating fluctuate VERB issue-2494 36 22 around around ADP issue-2494 36 23 22 22 NUM issue-2494 36 24 % % NOUN issue-2494 36 25 , , PUNCT issue-2494 36 26 indicating indicate VERB issue-2494 36 27 that that SCONJ issue-2494 36 28 the the DET issue-2494 36 29 growth growth NOUN issue-2494 36 30 of of ADP issue-2494 36 31 local local ADJ issue-2494 36 32 budget budget NOUN issue-2494 36 33 revenues revenue NOUN issue-2494 36 34 was be AUX issue-2494 36 35 parallel parallel ADJ issue-2494 36 36 to to ADP issue-2494 36 37 the the DET issue-2494 36 38 growth growth NOUN issue-2494 36 39 of of ADP issue-2494 36 40 consolidated consolidated ADJ issue-2494 36 41 budget budget NOUN issue-2494 36 42 revenues revenue NOUN issue-2494 36 43 in in ADP issue-2494 36 44 ukraine ukraine PROPN issue-2494 36 45 ( ( PUNCT issue-2494 36 46 figure figure NOUN issue-2494 36 47 1 1 NUM issue-2494 36 48 ) ) PUNCT issue-2494 36 49 . . PUNCT issue-2494 37 1 among among ADP issue-2494 37 2 the the DET issue-2494 37 3 positive positive ADJ issue-2494 37 4 developments development NOUN issue-2494 37 5 in in ADP issue-2494 37 6 the the DET issue-2494 37 7 process process NOUN issue-2494 37 8 of of ADP issue-2494 37 9 budgetary budgetary ADJ issue-2494 37 10 decentralisation decentralisation NOUN issue-2494 37 11 over over ADP issue-2494 37 12 the the DET issue-2494 37 13 period period NOUN issue-2494 37 14 under under ADP issue-2494 37 15 review review NOUN issue-2494 37 16 , , PUNCT issue-2494 37 17 the the DET issue-2494 37 18 report report NOUN issue-2494 37 19 's 's PART issue-2494 37 20 authors author NOUN issue-2494 37 21 noted note VERB issue-2494 37 22 the the DET issue-2494 37 23 following follow VERB issue-2494 37 24 : : PUNCT issue-2494 37 25 – – PUNCT issue-2494 37 26 expansion expansion NOUN issue-2494 37 27 of of ADP issue-2494 37 28 the the DET issue-2494 37 29 list list NOUN issue-2494 37 30 of of ADP issue-2494 37 31 taxes taxis NOUN issue-2494 37 32 to to PART issue-2494 37 33 be be AUX issue-2494 37 34 paid pay VERB issue-2494 37 35 to to ADP issue-2494 37 36 local local ADJ issue-2494 37 37 budgets budget NOUN issue-2494 37 38 ; ; PUNCT issue-2494 37 39 – – PUNCT issue-2494 37 40 strengthening strengthen VERB issue-2494 37 41 the the DET issue-2494 37 42 financial financial ADJ issue-2494 37 43 resources resource NOUN issue-2494 37 44 of of ADP issue-2494 37 45 local local ADJ issue-2494 37 46 governments government NOUN issue-2494 37 47 as as ADP issue-2494 37 48 a a DET issue-2494 37 49 result result NOUN issue-2494 37 50 of of ADP issue-2494 37 51 the the DET issue-2494 37 52 creation creation NOUN issue-2494 37 53 of of ADP issue-2494 37 54 amalgamated amalgamated ADJ issue-2494 37 55 hromadas hromada NOUN issue-2494 37 56 ; ; PUNCT issue-2494 37 57 – – PUNCT issue-2494 37 58 horizontal horizontal ADJ issue-2494 37 59 equalisation equalisation NOUN issue-2494 37 60 of of ADP issue-2494 37 61 the the DET issue-2494 37 62 tax tax NOUN issue-2494 37 63 capacity capacity NOUN issue-2494 37 64 of of ADP issue-2494 37 65 local local ADJ issue-2494 37 66 budgets budget NOUN issue-2494 37 67 , , PUNCT issue-2494 37 68 which which PRON issue-2494 37 69 allows allow VERB issue-2494 37 70 most most ADJ issue-2494 37 71 of of ADP issue-2494 37 72 the the DET issue-2494 37 73 funds fund NOUN issue-2494 37 74 to to PART issue-2494 37 75 remain remain VERB issue-2494 37 76 at at ADP issue-2494 37 77 the the DET issue-2494 37 78 local local ADJ issue-2494 37 79 level level NOUN issue-2494 37 80 ; ; PUNCT issue-2494 37 81 – – PUNCT issue-2494 37 82 provision provision NOUN issue-2494 37 83 of of ADP issue-2494 37 84 quality quality NOUN issue-2494 37 85 public public ADJ issue-2494 37 86 services service NOUN issue-2494 37 87 to to ADP issue-2494 37 88 consumers consumer NOUN issue-2494 37 89 by by ADP issue-2494 37 90 expanding expand VERB issue-2494 37 91 the the DET issue-2494 37 92 expenditure expenditure NOUN issue-2494 37 93 powers power NOUN issue-2494 37 94 of of ADP issue-2494 37 95 local local ADJ issue-2494 37 96 governments government NOUN issue-2494 37 97 on on ADP issue-2494 37 98 the the DET issue-2494 37 99 principle principle NOUN issue-2494 37 100 of of ADP issue-2494 37 101 subsidiarity subsidiarity NOUN issue-2494 37 102 ; ; PUNCT issue-2494 37 103 – – PUNCT issue-2494 37 104 delineating delineate VERB issue-2494 37 105 the the DET issue-2494 37 106 responsibilities responsibility NOUN issue-2494 37 107 of of ADP issue-2494 37 108 state state NOUN issue-2494 37 109 and and CCONJ issue-2494 37 110 local local ADJ issue-2494 37 111 authorities authority NOUN issue-2494 37 112 for for ADP issue-2494 37 113 the the DET issue-2494 37 114 maintenance maintenance NOUN issue-2494 37 115 of of ADP issue-2494 37 116 educational educational ADJ issue-2494 37 117 and and CCONJ issue-2494 37 118 healthcare healthcare NOUN issue-2494 37 119 institutions institution NOUN issue-2494 37 120 . . PUNCT issue-2494 38 1 according accord VERB issue-2494 38 2 to to ADP issue-2494 38 3 the the DET issue-2494 38 4 information information NOUN issue-2494 38 5 provided provide VERB issue-2494 38 6 in in ADP issue-2494 38 7 the the DET issue-2494 38 8 " " PUNCT issue-2494 38 9 report report NOUN issue-2494 38 10 on on ADP issue-2494 38 11 the the DET issue-2494 38 12 implementation implementation NOUN issue-2494 38 13 of of ADP issue-2494 38 14 the the DET issue-2494 38 15 strategy strategy NOUN issue-2494 38 16 for for ADP issue-2494 38 17 reforming reform VERB issue-2494 38 18 the the DET issue-2494 38 19 public public ADJ issue-2494 38 20 finance finance NOUN issue-2494 38 21 management management NOUN issue-2494 38 22 system system NOUN issue-2494 38 23 for for ADP issue-2494 38 24 the the DET issue-2494 38 25 period period NOUN issue-2494 38 26 february february PROPN issue-2494 38 27 2017 2017 NUM issue-2494 38 28 – – PUNCT issue-2494 38 29 december december PROPN issue-2494 38 30 2019 2019 NUM issue-2494 38 31 " " PUNCT issue-2494 38 32 ( ( PUNCT issue-2494 38 33 report report NOUN issue-2494 38 34 on on ADP issue-2494 38 35 the the DET issue-2494 38 36 implementation implementation NOUN issue-2494 38 37 of of ADP issue-2494 38 38 the the DET issue-2494 38 39 strategy strategy NOUN issue-2494 38 40 for for ADP issue-2494 38 41 reforming reform VERB issue-2494 38 42 the the DET issue-2494 38 43 public public ADJ issue-2494 38 44 finance finance NOUN issue-2494 38 45 management management NOUN issue-2494 38 46 system system NOUN issue-2494 38 47 in in ADP issue-2494 38 48 2017 2017 NUM issue-2494 38 49 - - SYM issue-2494 38 50 2019 2019 NUM issue-2494 38 51 ) ) PUNCT issue-2494 38 52 , , PUNCT issue-2494 38 53 the the DET issue-2494 38 54 calculation calculation NOUN issue-2494 38 55 of of ADP issue-2494 38 56 the the DET issue-2494 38 57 regional regional ADJ issue-2494 38 58 competitiveness competitiveness NOUN issue-2494 38 59 index index NOUN issue-2494 38 60 , , PUNCT issue-2494 38 61 which which PRON issue-2494 38 62 reflects reflect VERB issue-2494 38 63 the the DET issue-2494 38 64 indicators indicator NOUN issue-2494 38 65 of of ADP issue-2494 38 66 misuse misuse NOUN issue-2494 38 67 of of ADP issue-2494 38 68 budget budget NOUN issue-2494 38 69 funds fund NOUN issue-2494 38 70 , , PUNCT issue-2494 38 71 illegal illegal ADJ issue-2494 38 72 payments payment NOUN issue-2494 38 73 and and CCONJ issue-2494 38 74 bribes bribe NOUN issue-2494 38 75 , , PUNCT issue-2494 38 76 unjustified unjustified ADJ issue-2494 38 77 budget budget NOUN issue-2494 38 78 expenditures expenditure NOUN issue-2494 38 79 , , PUNCT issue-2494 38 80 transparency transparency NOUN issue-2494 38 81 of of ADP issue-2494 38 82 political political ADJ issue-2494 38 83 decision decision NOUN issue-2494 38 84 making making NOUN issue-2494 38 85 and and CCONJ issue-2494 38 86 the the DET issue-2494 38 87 quality quality NOUN issue-2494 38 88 of of ADP issue-2494 38 89 audit audit NOUN issue-2494 38 90 and and CCONJ issue-2494 38 91 reporting reporting NOUN issue-2494 38 92 standards standard NOUN issue-2494 38 93 , , PUNCT issue-2494 38 94 was be AUX issue-2494 38 95 not not PART issue-2494 38 96 carried carry VERB issue-2494 38 97 out out ADP issue-2494 38 98 during during ADP issue-2494 38 99 the the DET issue-2494 38 100 specified specified ADJ issue-2494 38 101 period period NOUN issue-2494 38 102 . . PUNCT issue-2494 39 1 also also ADV issue-2494 39 2 , , PUNCT issue-2494 39 3 the the DET issue-2494 39 4 provisions provision NOUN issue-2494 39 5 of of ADP issue-2494 39 6 the the DET issue-2494 39 7 budget budget NOUN issue-2494 39 8 code code NOUN issue-2494 39 9 on on ADP issue-2494 39 10 the the DET issue-2494 39 11 introduction introduction NOUN issue-2494 39 12 of of ADP issue-2494 39 13 medium medium ADJ issue-2494 39 14 - - PUNCT issue-2494 39 15 term term NOUN issue-2494 39 16 budget budget NOUN issue-2494 39 17 planning planning NOUN issue-2494 39 18 were be AUX issue-2494 39 19 temporarily temporarily ADV issue-2494 39 20 suspended suspend VERB issue-2494 39 21 until until ADP issue-2494 39 22 the the DET issue-2494 39 23 end end NOUN issue-2494 39 24 of of ADP issue-2494 39 25 2020 2020 NUM issue-2494 39 26 . . PUNCT issue-2494 40 1 baltic baltic PROPN issue-2494 40 2 journal journal PROPN issue-2494 40 3 of of ADP issue-2494 40 4 economic economic ADJ issue-2494 40 5 studies study NOUN issue-2494 40 6 164 164 NUM issue-2494 40 7 vol vol NOUN issue-2494 40 8 . . PUNCT issue-2494 41 1 10 10 NUM issue-2494 41 2 no no NOUN issue-2494 41 3 . . NOUN issue-2494 42 1 3 3 NUM issue-2494 42 2 , , PUNCT issue-2494 42 3 2024 2024 NUM issue-2494 42 4 despite despite SCONJ issue-2494 42 5 the the DET issue-2494 42 6 positive positive ADJ issue-2494 42 7 developments development NOUN issue-2494 42 8 noted note VERB issue-2494 42 9 in in ADP issue-2494 42 10 the the DET issue-2494 42 11 report report NOUN issue-2494 42 12 , , PUNCT issue-2494 42 13 the the DET issue-2494 42 14 following follow VERB issue-2494 42 15 " " PUNCT issue-2494 42 16 pfms pfms NOUN issue-2494 42 17 reform reform NOUN issue-2494 42 18 strategy strategy NOUN issue-2494 42 19 for for ADP issue-2494 42 20 2022 2022 NUM issue-2494 42 21 - - SYM issue-2494 42 22 2025 2025 NUM issue-2494 42 23 " " PUNCT issue-2494 42 24 lists list VERB issue-2494 42 25 the the DET issue-2494 42 26 following follow VERB issue-2494 42 27 main main ADJ issue-2494 42 28 shortcomings shortcoming NOUN issue-2494 42 29 of of ADP issue-2494 42 30 the the DET issue-2494 42 31 system system NOUN issue-2494 42 32 ( ( PUNCT issue-2494 42 33 the the DET issue-2494 42 34 order order NOUN issue-2494 42 35 of of ADP issue-2494 42 36 the the DET issue-2494 42 37 cabinet cabinet NOUN issue-2494 42 38 of of ADP issue-2494 42 39 ministers minister NOUN issue-2494 42 40 of of ADP issue-2494 42 41 ukraine ukraine NOUN issue-2494 42 42 " " PUNCT issue-2494 42 43 on on ADP issue-2494 42 44 approval approval NOUN issue-2494 42 45 of of ADP issue-2494 42 46 the the DET issue-2494 42 47 strategy strategy NOUN issue-2494 42 48 for for ADP issue-2494 42 49 reforming reform VERB issue-2494 42 50 the the DET issue-2494 42 51 public public ADJ issue-2494 42 52 finance finance NOUN issue-2494 42 53 management management NOUN issue-2494 42 54 system system NOUN issue-2494 42 55 for for ADP issue-2494 42 56 2022 2022 NUM issue-2494 42 57 - - SYM issue-2494 42 58 2025 2025 NUM issue-2494 42 59 and and CCONJ issue-2494 42 60 the the DET issue-2494 42 61 action action NOUN issue-2494 42 62 plan plan NOUN issue-2494 42 63 for for ADP issue-2494 42 64 its its PRON issue-2494 42 65 implementation implementation NOUN issue-2494 42 66 " " PUNCT issue-2494 42 67 , , PUNCT issue-2494 42 68 2021 2021 NUM issue-2494 42 69 ): ): PUNCT issue-2494 42 70 – – PUNCT issue-2494 42 71 the the DET issue-2494 42 72 unsatisfactory unsatisfactory ADJ issue-2494 42 73 state state NOUN issue-2494 42 74 of of ADP issue-2494 42 75 the the DET issue-2494 42 76 strategic strategic ADJ issue-2494 42 77 planning planning NOUN issue-2494 42 78 system system NOUN issue-2494 42 79 due due ADP issue-2494 42 80 to to ADP issue-2494 42 81 the the DET issue-2494 42 82 weak weak ADJ issue-2494 42 83 link link NOUN issue-2494 42 84 between between ADP issue-2494 42 85 strategic strategic ADJ issue-2494 42 86 planning planning NOUN issue-2494 42 87 , , PUNCT issue-2494 42 88 budget budget NOUN issue-2494 42 89 planning planning NOUN issue-2494 42 90 and and CCONJ issue-2494 42 91 public public ADJ issue-2494 42 92 investment investment NOUN issue-2494 42 93 planning planning NOUN issue-2494 42 94 ; ; PUNCT issue-2494 42 95 – – PUNCT issue-2494 42 96 lack lack NOUN issue-2494 42 97 of of ADP issue-2494 42 98 medium medium ADJ issue-2494 42 99 - - PUNCT issue-2494 42 100 term term NOUN issue-2494 42 101 budget budget NOUN issue-2494 42 102 planning planning NOUN issue-2494 42 103 ; ; PUNCT issue-2494 42 104 – – PUNCT issue-2494 42 105 poor poor ADJ issue-2494 42 106 quality quality NOUN issue-2494 42 107 of of ADP issue-2494 42 108 budget budget NOUN issue-2494 42 109 planning planning NOUN issue-2494 42 110 on on ADP issue-2494 42 111 the the DET issue-2494 42 112 part part NOUN issue-2494 42 113 of of ADP issue-2494 42 114 key key ADJ issue-2494 42 115 spending spending NOUN issue-2494 42 116 units unit NOUN issue-2494 42 117 ; ; PUNCT issue-2494 42 118 – – PUNCT issue-2494 42 119 imperfect imperfect ADJ issue-2494 42 120 liquidity liquidity NOUN issue-2494 42 121 management management NOUN issue-2494 42 122 of of ADP issue-2494 42 123 the the DET issue-2494 42 124 single single ADJ issue-2494 42 125 treasury treasury NOUN issue-2494 42 126 account account NOUN issue-2494 42 127 and and CCONJ issue-2494 42 128 foreign foreign ADJ issue-2494 42 129 currency currency NOUN issue-2494 42 130 accounts account NOUN issue-2494 42 131 of of ADP issue-2494 42 132 the the DET issue-2494 42 133 state state NOUN issue-2494 42 134 budget budget NOUN issue-2494 42 135 ; ; PUNCT issue-2494 42 136 – – PUNCT issue-2494 42 137 lack lack NOUN issue-2494 42 138 of of ADP issue-2494 42 139 clear clear ADJ issue-2494 42 140 division division NOUN issue-2494 42 141 of of ADP issue-2494 42 142 powers power NOUN issue-2494 42 143 between between ADP issue-2494 42 144 executive executive ADJ issue-2494 42 145 authorities authority NOUN issue-2494 42 146 and and CCONJ issue-2494 42 147 local local ADJ issue-2494 42 148 self self NOUN issue-2494 42 149 - - PUNCT issue-2494 42 150 government government NOUN issue-2494 42 151 bodies body NOUN issue-2494 42 152 ; ; PUNCT issue-2494 42 153 – – PUNCT issue-2494 42 154 insufficient insufficient ADJ issue-2494 42 155 transparency transparency NOUN issue-2494 42 156 and and CCONJ issue-2494 42 157 accountability accountability NOUN issue-2494 42 158 in in ADP issue-2494 42 159 the the DET issue-2494 42 160 use use NOUN issue-2494 42 161 of of ADP issue-2494 42 162 local local ADJ issue-2494 42 163 budget budget NOUN issue-2494 42 164 funds fund NOUN issue-2494 42 165 ; ; PUNCT issue-2494 42 166 – – PUNCT issue-2494 42 167 a a DET issue-2494 42 168 formal formal ADJ issue-2494 42 169 approach approach NOUN issue-2494 42 170 of of ADP issue-2494 42 171 the the DET issue-2494 42 172 developers developer NOUN issue-2494 42 173 of of ADP issue-2494 42 174 regulatory regulatory ADJ issue-2494 42 175 legal legal ADJ issue-2494 42 176 acts act NOUN issue-2494 42 177 to to ADP issue-2494 42 178 financial financial ADJ issue-2494 42 179 and and CCONJ issue-2494 42 180 economic economic ADJ issue-2494 42 181 calculations calculation NOUN issue-2494 42 182 of of ADP issue-2494 42 183 revenues revenue NOUN issue-2494 42 184 and and CCONJ issue-2494 42 185 losses loss NOUN issue-2494 42 186 of of ADP issue-2494 42 187 the the DET issue-2494 42 188 state state NOUN issue-2494 42 189 and and CCONJ issue-2494 42 190 local local ADJ issue-2494 42 191 budgets budget NOUN issue-2494 42 192 ; ; PUNCT issue-2494 42 193 – – PUNCT issue-2494 42 194 insufficient insufficient ADJ issue-2494 42 195 competence competence NOUN issue-2494 42 196 of of ADP issue-2494 42 197 personnel personnel NOUN issue-2494 42 198 to to PART issue-2494 42 199 implement implement VERB issue-2494 42 200 the the DET issue-2494 42 201 reform reform NOUN issue-2494 42 202 at at ADP issue-2494 42 203 the the DET issue-2494 42 204 central central ADJ issue-2494 42 205 and and CCONJ issue-2494 42 206 local local ADJ issue-2494 42 207 levels level NOUN issue-2494 42 208 ; ; PUNCT issue-2494 42 209 – – PUNCT issue-2494 42 210 insufficient insufficient ADJ issue-2494 42 211 institutional institutional ADJ issue-2494 42 212 and and CCONJ issue-2494 42 213 managerial managerial ADJ issue-2494 42 214 accountability accountability NOUN issue-2494 42 215 . . PUNCT issue-2494 43 1 thus thus ADV issue-2494 43 2 , , PUNCT issue-2494 43 3 the the DET issue-2494 43 4 strategy strategy NOUN issue-2494 43 5 for for ADP issue-2494 43 6 2022 2022 NUM issue-2494 43 7 - - SYM issue-2494 43 8 2025 2025 NUM issue-2494 43 9 set set VERB issue-2494 43 10 the the DET issue-2494 43 11 following follow VERB issue-2494 43 12 strategic strategic ADJ issue-2494 43 13 goals goal NOUN issue-2494 43 14 ( ( PUNCT issue-2494 43 15 the the DET issue-2494 43 16 order order NOUN issue-2494 43 17 of of ADP issue-2494 43 18 the the DET issue-2494 43 19 cabinet cabinet NOUN issue-2494 43 20 of of ADP issue-2494 43 21 ministers minister NOUN issue-2494 43 22 of of ADP issue-2494 43 23 ukraine ukraine NOUN issue-2494 43 24 " " PUNCT issue-2494 43 25 on on ADP issue-2494 43 26 approval approval NOUN issue-2494 43 27 of of ADP issue-2494 43 28 the the DET issue-2494 43 29 strategy strategy NOUN issue-2494 43 30 for for ADP issue-2494 43 31 reforming reform VERB issue-2494 43 32 the the DET issue-2494 43 33 public public ADJ issue-2494 43 34 finance finance NOUN issue-2494 43 35 management management NOUN issue-2494 43 36 system system NOUN issue-2494 43 37 for for ADP issue-2494 43 38 2022 2022 NUM issue-2494 43 39 - - SYM issue-2494 43 40 2025 2025 NUM issue-2494 43 41 and and CCONJ issue-2494 43 42 the the DET issue-2494 43 43 action action NOUN issue-2494 43 44 plan plan NOUN issue-2494 43 45 for for ADP issue-2494 43 46 its its PRON issue-2494 43 47 implementation implementation NOUN issue-2494 43 48 " " PUNCT issue-2494 43 49 , , PUNCT issue-2494 43 50 2021 2021 NUM issue-2494 43 51 ): ): PUNCT issue-2494 43 52 – – PUNCT issue-2494 43 53 adherence adherence NOUN issue-2494 43 54 to to ADP issue-2494 43 55 overall overall ADJ issue-2494 43 56 fiscal fiscal ADJ issue-2494 43 57 discipline discipline NOUN issue-2494 43 58 in in ADP issue-2494 43 59 the the DET issue-2494 43 60 medium medium ADJ issue-2494 43 61 term term NOUN issue-2494 43 62 ; ; PUNCT issue-2494 43 63 – – PUNCT issue-2494 43 64 improvement improvement NOUN issue-2494 43 65 of of ADP issue-2494 43 66 the the DET issue-2494 43 67 efficiency efficiency NOUN issue-2494 43 68 of of ADP issue-2494 43 69 resource resource NOUN issue-2494 43 70 allocation allocation NOUN issue-2494 43 71 at at ADP issue-2494 43 72 the the DET issue-2494 43 73 level level NOUN issue-2494 43 74 of of ADP issue-2494 43 75 public public ADJ issue-2494 43 76 policy policy NOUN issue-2494 43 77 making making NOUN issue-2494 43 78 ; ; PUNCT issue-2494 43 79 – – PUNCT issue-2494 43 80 ensuring ensure VERB issue-2494 43 81 effective effective ADJ issue-2494 43 82 execution execution NOUN issue-2494 43 83 of of ADP issue-2494 43 84 the the DET issue-2494 43 85 state state NOUN issue-2494 43 86 and and CCONJ issue-2494 43 87 local local ADJ issue-2494 43 88 budgets budget NOUN issue-2494 43 89 ; ; PUNCT issue-2494 43 90 – – PUNCT issue-2494 43 91 increasing increase VERB issue-2494 43 92 the the DET issue-2494 43 93 level level NOUN issue-2494 43 94 of of ADP issue-2494 43 95 transparency transparency NOUN issue-2494 43 96 and and CCONJ issue-2494 43 97 accountability accountability NOUN issue-2494 43 98 in in ADP issue-2494 43 99 public public ADJ issue-2494 43 100 finance finance NOUN issue-2494 43 101 management management NOUN issue-2494 43 102 ; ; PUNCT issue-2494 43 103 – – PUNCT issue-2494 43 104 development development NOUN issue-2494 43 105 of of ADP issue-2494 43 106 human human ADJ issue-2494 43 107 resource resource NOUN issue-2494 43 108 management management NOUN issue-2494 43 109 in in ADP issue-2494 43 110 public public ADJ issue-2494 43 111 finance finance NOUN issue-2494 43 112 . . PUNCT issue-2494 44 1 it it PRON issue-2494 44 2 should should AUX issue-2494 44 3 be be AUX issue-2494 44 4 noted note VERB issue-2494 44 5 that that SCONJ issue-2494 44 6 the the DET issue-2494 44 7 latest late ADJ issue-2494 44 8 strategy strategy NOUN issue-2494 44 9 has have VERB issue-2494 44 10 significant significant ADJ issue-2494 44 11 positive positive ADJ issue-2494 44 12 differences difference NOUN issue-2494 44 13 from from ADP issue-2494 44 14 the the DET issue-2494 44 15 previous previous ADJ issue-2494 44 16 one one NUM issue-2494 44 17 , , PUNCT issue-2494 44 18 such such ADJ issue-2494 44 19 as as ADP issue-2494 44 20 clearer clear ADJ issue-2494 44 21 formulation formulation NOUN issue-2494 44 22 of of ADP issue-2494 44 23 goals goal NOUN issue-2494 44 24 and and CCONJ issue-2494 44 25 objectives objective NOUN issue-2494 44 26 , , PUNCT issue-2494 44 27 establishment establishment NOUN issue-2494 44 28 of of ADP issue-2494 44 29 links link NOUN issue-2494 44 30 with with ADP issue-2494 44 31 other other ADJ issue-2494 44 32 strategic strategic ADJ issue-2494 44 33 documents document NOUN issue-2494 44 34 , , PUNCT issue-2494 44 35 identification identification NOUN issue-2494 44 36 and and CCONJ issue-2494 44 37 presentation presentation NOUN issue-2494 44 38 of of ADP issue-2494 44 39 indicators indicator NOUN issue-2494 44 40 for for ADP issue-2494 44 41 achieving achieve VERB issue-2494 44 42 each each DET issue-2494 44 43 strategic strategic ADJ issue-2494 44 44 goal goal NOUN issue-2494 44 45 in in ADP issue-2494 44 46 quantitative quantitative ADJ issue-2494 44 47 or or CCONJ issue-2494 44 48 relative relative ADJ issue-2494 44 49 units unit NOUN issue-2494 44 50 with with ADP issue-2494 44 51 periodicity periodicity NOUN issue-2494 44 52 for for ADP issue-2494 44 53 each each DET issue-2494 44 54 year year NOUN issue-2494 44 55 of of ADP issue-2494 44 56 the the DET issue-2494 44 57 strategy strategy NOUN issue-2494 44 58 implementation implementation NOUN issue-2494 44 59 , , PUNCT issue-2494 44 60 which which PRON issue-2494 44 61 significantly significantly ADV issue-2494 44 62 improves improve VERB issue-2494 44 63 the the DET issue-2494 44 64 conditions condition NOUN issue-2494 44 65 for for ADP issue-2494 44 66 monitoring monitor VERB issue-2494 44 67 and and CCONJ issue-2494 44 68 controlling control VERB issue-2494 44 69 the the DET issue-2494 44 70 implementation implementation NOUN issue-2494 44 71 of of ADP issue-2494 44 72 the the DET issue-2494 44 73 tasks task NOUN issue-2494 44 74 . . PUNCT issue-2494 45 1 the the DET issue-2494 45 2 document document NOUN issue-2494 45 3 also also ADV issue-2494 45 4 outlines outline VERB issue-2494 45 5 approaches approach NOUN issue-2494 45 6 to to ADP issue-2494 45 7 minimising minimise VERB issue-2494 45 8 the the DET issue-2494 45 9 risks risk NOUN issue-2494 45 10 of of ADP issue-2494 45 11 implementing implement VERB issue-2494 45 12 the the DET issue-2494 45 13 strategy strategy NOUN issue-2494 45 14 , , PUNCT issue-2494 45 15 identifies identify VERB issue-2494 45 16 the the DET issue-2494 45 17 coordinator coordinator NOUN issue-2494 45 18 ( ( PUNCT issue-2494 45 19 mfu mfu NOUN issue-2494 45 20 ) ) PUNCT issue-2494 45 21 , , PUNCT issue-2494 45 22 develops develop VERB issue-2494 45 23 a a DET issue-2494 45 24 reporting reporting NOUN issue-2494 45 25 system system NOUN issue-2494 45 26 and and CCONJ issue-2494 45 27 determines determine VERB issue-2494 45 28 figure figure NOUN issue-2494 45 29 1 1 NUM issue-2494 45 30 . . PUNCT issue-2494 45 31 dynamics dynamic NOUN issue-2494 45 32 of of ADP issue-2494 45 33 local local ADJ issue-2494 45 34 budget budget NOUN issue-2494 45 35 revenues revenue NOUN issue-2494 45 36 in in ADP issue-2494 45 37 2017 2017 NUM issue-2494 45 38 - - SYM issue-2494 45 39 2020 2020 NUM issue-2494 45 40 source source NOUN issue-2494 45 41 : : PUNCT issue-2494 45 42 compiled compile VERB issue-2494 45 43 by by ADP issue-2494 45 44 the the DET issue-2494 45 45 authors author NOUN issue-2494 45 46 on on ADP issue-2494 45 47 the the DET issue-2494 45 48 basis basis NOUN issue-2494 45 49 of of ADP issue-2494 45 50 ( ( PUNCT issue-2494 45 51 report report NOUN issue-2494 45 52 on on ADP issue-2494 45 53 the the DET issue-2494 45 54 implementation implementation NOUN issue-2494 45 55 of of ADP issue-2494 45 56 the the DET issue-2494 45 57 strategy strategy NOUN issue-2494 45 58 for for ADP issue-2494 45 59 reforming reform VERB issue-2494 45 60 the the DET issue-2494 45 61 public public ADJ issue-2494 45 62 finance finance NOUN issue-2494 45 63 management management NOUN issue-2494 45 64 system system NOUN issue-2494 45 65 in in ADP issue-2494 45 66 2017 2017 NUM issue-2494 45 67 - - SYM issue-2494 45 68 2019 2019 NUM issue-2494 45 69 , , PUNCT issue-2494 45 70 2020 2020 NUM issue-2494 45 71 ; ; PUNCT issue-2494 45 72 the the DET issue-2494 45 73 budget budget NOUN issue-2494 45 74 of of ADP issue-2494 45 75 ukraine ukraine NOUN issue-2494 45 76 2021 2021 NUM issue-2494 45 77 : : PUNCT issue-2494 45 78 statistical statistical ADJ issue-2494 45 79 collection collection NOUN issue-2494 45 80 , , PUNCT issue-2494 45 81 2022 2022 NUM issue-2494 45 82 ) ) PUNCT issue-2494 46 1 272,6 272,6 NOUN issue-2494 46 2 311,3 311,3 NUM issue-2494 46 3 300,2 300,2 NUM issue-2494 46 4 229,5 229,5 NOUN issue-2494 46 5 263,5 263,5 NUM issue-2494 46 6 160,2 160,2 NOUN issue-2494 47 1 298,9 298,9 NOUN issue-2494 47 2 260,3 260,3 NOUN issue-2494 47 3 22,623,322,222,6 22,623,322,222,6 NUM issue-2494 47 4 54,3 54,3 NUM issue-2494 47 5 53,1 53,1 NUM issue-2494 47 6 46,4 46,4 NOUN issue-2494 47 7 34 34 NUM issue-2494 47 8 0 0 NUM issue-2494 47 9 50 50 NUM issue-2494 47 10 100 100 NUM issue-2494 47 11 150 150 NUM issue-2494 47 12 200 200 NUM issue-2494 47 13 250 250 NUM issue-2494 47 14 300 300 NUM issue-2494 47 15 350 350 NUM issue-2494 47 16 2017 2017 NUM issue-2494 47 17 2018 2018 NUM issue-2494 47 18 2019 2019 NUM issue-2494 47 19 2020 2020 NUM issue-2494 47 20 years year NOUN issue-2494 47 21 bi bi PROPN issue-2494 47 22 lli lli PROPN issue-2494 47 23 on on ADP issue-2494 47 24     SPACE issue-2494 47 25 u u NOUN issue-2494 47 26 ah ah INTJ issue-2494 47 27 15 15 NUM issue-2494 47 28 25 25 NUM issue-2494 47 29 35 35 NUM issue-2494 47 30 45 45 NUM issue-2494 47 31 55 55 NUM issue-2494 47 32 % % NOUN issue-2494 47 33 own own ADJ issue-2494 47 34 revenues revenue NOUN issue-2494 47 35 of of ADP issue-2494 47 36 local local ADJ issue-2494 47 37 budgets budget NOUN issue-2494 47 38 , , PUNCT issue-2494 47 39 billion billion NUM issue-2494 47 40 uah uah NOUN issue-2494 47 41 amount amount NOUN issue-2494 47 42 of of ADP issue-2494 47 43 intergovernmental intergovernmental ADJ issue-2494 47 44 transfers transfer NOUN issue-2494 47 45 , , PUNCT issue-2494 47 46 billion billion NUM issue-2494 47 47 uah uah ADJ issue-2494 47 48 share share NOUN issue-2494 47 49 of of ADP issue-2494 47 50 local local ADJ issue-2494 47 51 budget budget NOUN issue-2494 47 52 revenues revenue NOUN issue-2494 47 53 in in ADP issue-2494 47 54 consolidated consolidated ADJ issue-2494 47 55 budget budget NOUN issue-2494 47 56 revenues revenue NOUN issue-2494 47 57 , , PUNCT issue-2494 47 58 % % INTJ issue-2494 47 59 share share NOUN issue-2494 47 60 of of ADP issue-2494 47 61 transfers transfer NOUN issue-2494 47 62 in in ADP issue-2494 47 63 local local ADJ issue-2494 47 64 budget budget NOUN issue-2494 47 65 revenues revenue NOUN issue-2494 47 66 , , PUNCT issue-2494 47 67 % % NOUN issue-2494 47 68     SPACE issue-2494 47 69 baltic baltic ADJ issue-2494 47 70 journal journal NOUN issue-2494 47 71 of of ADP issue-2494 47 72 economic economic ADJ issue-2494 47 73 studies study NOUN issue-2494 47 74 165 165 NUM issue-2494 47 75 vol vol NOUN issue-2494 47 76 . . PUNCT issue-2494 47 77 10 10 NUM issue-2494 47 78 no no NOUN issue-2494 47 79 . . NOUN issue-2494 47 80 3 3 NUM issue-2494 47 81 , , PUNCT issue-2494 47 82 2024 2024 NUM issue-2494 47 83 the the DET issue-2494 47 84 possibility possibility NOUN issue-2494 47 85 of of ADP issue-2494 47 86 updating update VERB issue-2494 47 87 strategic strategic ADJ issue-2494 47 88 goals goal NOUN issue-2494 47 89 based base VERB issue-2494 47 90 on on ADP issue-2494 47 91 the the DET issue-2494 47 92 results result NOUN issue-2494 47 93 of of ADP issue-2494 47 94 annual annual ADJ issue-2494 47 95 reports report NOUN issue-2494 47 96 . . PUNCT issue-2494 48 1 3 3 X issue-2494 48 2 . . X issue-2494 48 3 the the DET issue-2494 48 4 state state NOUN issue-2494 48 5 of of ADP issue-2494 48 6 budget budget NOUN issue-2494 48 7 decentralisation decentralisation NOUN issue-2494 48 8 in in ADP issue-2494 48 9 the the DET issue-2494 48 10 context context NOUN issue-2494 48 11 of of ADP issue-2494 48 12 russia russia PROPN issue-2494 48 13 's 's PART issue-2494 48 14 armed armed ADJ issue-2494 48 15 aggression aggression NOUN issue-2494 48 16 russia russia PROPN issue-2494 48 17 's 's PART issue-2494 48 18 full full ADJ issue-2494 48 19 - - PUNCT issue-2494 48 20 scale scale NOUN issue-2494 48 21 military military ADJ issue-2494 48 22 aggression aggression NOUN issue-2494 48 23 has have AUX issue-2494 48 24 prevented prevent VERB issue-2494 48 25 the the DET issue-2494 48 26 implementation implementation NOUN issue-2494 48 27 of of ADP issue-2494 48 28 most most ADJ issue-2494 48 29 of of ADP issue-2494 48 30 the the DET issue-2494 48 31 budget budget NOUN issue-2494 48 32 decentralisation decentralisation NOUN issue-2494 48 33 measures measure NOUN issue-2494 48 34 planned plan VERB issue-2494 48 35 in in ADP issue-2494 48 36 the the DET issue-2494 48 37 strategy strategy NOUN issue-2494 48 38 , , PUNCT issue-2494 48 39 including include VERB issue-2494 48 40 the the DET issue-2494 48 41 introduction introduction NOUN issue-2494 48 42 of of ADP issue-2494 48 43 medium medium ADJ issue-2494 48 44 - - PUNCT issue-2494 48 45 term term NOUN issue-2494 48 46 budget budget NOUN issue-2494 48 47 planning planning NOUN issue-2494 48 48 , , PUNCT issue-2494 48 49 the the DET issue-2494 48 50 division division NOUN issue-2494 48 51 of of ADP issue-2494 48 52 powers power NOUN issue-2494 48 53 between between ADP issue-2494 48 54 executive executive ADJ issue-2494 48 55 authorities authority NOUN issue-2494 48 56 and and CCONJ issue-2494 48 57 local local ADJ issue-2494 48 58 governments government NOUN issue-2494 48 59 , , PUNCT issue-2494 48 60 and and CCONJ issue-2494 48 61 the the DET issue-2494 48 62 strengthening strengthening NOUN issue-2494 48 63 of of ADP issue-2494 48 64 financial financial ADJ issue-2494 48 65 transparency transparency NOUN issue-2494 48 66 and and CCONJ issue-2494 48 67 accountability accountability NOUN issue-2494 48 68 of of ADP issue-2494 48 69 local local ADJ issue-2494 48 70 governments government NOUN issue-2494 48 71 . . PUNCT issue-2494 49 1 under under ADP issue-2494 49 2 martial martial ADJ issue-2494 49 3 law law NOUN issue-2494 49 4 , , PUNCT issue-2494 49 5 in in ADP issue-2494 49 6 2022 2022 NUM issue-2494 49 7 , , PUNCT issue-2494 49 8 transfers transfer NOUN issue-2494 49 9 from from ADP issue-2494 49 10 the the DET issue-2494 49 11 state state NOUN issue-2494 49 12 budget budget NOUN issue-2494 49 13 decreased decrease VERB issue-2494 49 14 by by ADP issue-2494 49 15 56.9 56.9 NUM issue-2494 49 16 billion billion NUM issue-2494 49 17 uah uah NOUN issue-2494 49 18 compared compare VERB issue-2494 49 19 to to ADP issue-2494 49 20 the the DET issue-2494 49 21 previous previous ADJ issue-2494 49 22 year year NOUN issue-2494 49 23 , , PUNCT issue-2494 49 24 and and CCONJ issue-2494 49 25 the the DET issue-2494 49 26 share share NOUN issue-2494 49 27 of of ADP issue-2494 49 28 local local ADJ issue-2494 49 29 budget budget NOUN issue-2494 49 30 revenues revenue NOUN issue-2494 49 31 in in ADP issue-2494 49 32 the the DET issue-2494 49 33 consolidated consolidated ADJ issue-2494 49 34 budget budget NOUN issue-2494 49 35 of of ADP issue-2494 49 36 ukraine ukraine NOUN issue-2494 49 37 was be AUX issue-2494 49 38 19 19 NUM issue-2494 49 39 % % NOUN issue-2494 49 40 , , PUNCT issue-2494 49 41 which which PRON issue-2494 49 42 was be AUX issue-2494 49 43 due due ADJ issue-2494 49 44 to to ADP issue-2494 49 45 changes change NOUN issue-2494 49 46 in in ADP issue-2494 49 47 the the DET issue-2494 49 48 parameters parameter NOUN issue-2494 49 49 of of ADP issue-2494 49 50 the the DET issue-2494 49 51 state state NOUN issue-2494 49 52 budget budget NOUN issue-2494 49 53 in in ADP issue-2494 49 54 terms term NOUN issue-2494 49 55 of of ADP issue-2494 49 56 revenues revenue NOUN issue-2494 49 57 under under ADP issue-2494 49 58 martial martial ADJ issue-2494 49 59 law law NOUN issue-2494 49 60 , , PUNCT issue-2494 49 61 i.e. i.e. X issue-2494 49 62 , , PUNCT issue-2494 49 63 a a DET issue-2494 49 64 more more ADV issue-2494 49 65 significant significant ADJ issue-2494 49 66 increase increase NOUN issue-2494 49 67 in in ADP issue-2494 49 68 state state NOUN issue-2494 49 69 budget budget NOUN issue-2494 49 70 revenues revenue NOUN issue-2494 49 71 due due ADP issue-2494 49 72 to to ADP issue-2494 49 73 international international ADJ issue-2494 49 74 grants grant NOUN issue-2494 49 75 . . PUNCT issue-2494 50 1 at at ADP issue-2494 50 2 the the DET issue-2494 50 3 same same ADJ issue-2494 50 4 time time NOUN issue-2494 50 5 , , PUNCT issue-2494 50 6 local local ADJ issue-2494 50 7 budget budget NOUN issue-2494 50 8 revenues revenue NOUN issue-2494 50 9 increased increase VERB issue-2494 50 10 by by ADP issue-2494 50 11 40.4 40.4 NUM issue-2494 50 12 billion billion NUM issue-2494 50 13 uah uah NOUN issue-2494 50 14 ( ( PUNCT issue-2494 50 15 figure figure NOUN issue-2494 50 16 2 2 NUM issue-2494 50 17 ) ) PUNCT issue-2494 50 18 . . PUNCT issue-2494 51 1 according accord VERB issue-2494 51 2 to to ADP issue-2494 51 3 o. o. PROPN issue-2494 51 4 zakhidna zakhidna PROPN issue-2494 51 5 and and CCONJ issue-2494 51 6 kh kh PROPN issue-2494 51 7 . . PUNCT issue-2494 51 8 petryshyn petryshyn PROPN issue-2494 51 9 ( ( PUNCT issue-2494 51 10 2022 2022 NUM issue-2494 51 11 ) ) PUNCT issue-2494 51 12 , , PUNCT issue-2494 51 13 the the DET issue-2494 51 14 budget budget NOUN issue-2494 51 15 decentralisation decentralisation NOUN issue-2494 51 16 reform reform NOUN issue-2494 51 17 in in ADP issue-2494 51 18 ukraine ukraine PROPN issue-2494 51 19 is be AUX issue-2494 51 20 complete complete ADJ issue-2494 51 21 . . PUNCT issue-2494 52 1 however however ADV issue-2494 52 2 , , PUNCT issue-2494 52 3 this this DET issue-2494 52 4 opinion opinion NOUN issue-2494 52 5 is be AUX issue-2494 52 6 not not PART issue-2494 52 7 supported support VERB issue-2494 52 8 by by ADP issue-2494 52 9 this this DET issue-2494 52 10 paper paper NOUN issue-2494 52 11 , , PUNCT issue-2494 52 12 as as ADP issue-2494 52 13 at at ADP issue-2494 52 14 the the DET issue-2494 52 15 end end NOUN issue-2494 52 16 of of ADP issue-2494 52 17 2021 2021 NUM issue-2494 52 18 , , PUNCT issue-2494 52 19 a a DET issue-2494 52 20 four four NUM issue-2494 52 21 - - PUNCT issue-2494 52 22 year year NOUN issue-2494 52 23 strategic strategic ADJ issue-2494 52 24 plan plan NOUN issue-2494 52 25 for for ADP issue-2494 52 26 further further ADJ issue-2494 52 27 reform reform NOUN issue-2494 52 28 of of ADP issue-2494 52 29 public public ADJ issue-2494 52 30 finance finance NOUN issue-2494 52 31 was be AUX issue-2494 52 32 approved approve VERB issue-2494 52 33 , , PUNCT issue-2494 52 34 one one NUM issue-2494 52 35 of of ADP issue-2494 52 36 the the DET issue-2494 52 37 points point NOUN issue-2494 52 38 of of ADP issue-2494 52 39 which which PRON issue-2494 52 40 contains contain VERB issue-2494 52 41 a a DET issue-2494 52 42 task task NOUN issue-2494 52 43 to to PART issue-2494 52 44 further far ADV issue-2494 52 45 strengthen strengthen VERB issue-2494 52 46 budget budget NOUN issue-2494 52 47 decentralisation decentralisation NOUN issue-2494 52 48 . . PUNCT issue-2494 53 1 the the DET issue-2494 53 2 validity validity NOUN issue-2494 53 3 of of ADP issue-2494 53 4 the the DET issue-2494 53 5 statement statement NOUN issue-2494 53 6 that that SCONJ issue-2494 53 7 the the DET issue-2494 53 8 reform reform NOUN issue-2494 53 9 is be AUX issue-2494 53 10 ongoing ongoing ADJ issue-2494 53 11 is be AUX issue-2494 53 12 also also ADV issue-2494 53 13 supported support VERB issue-2494 53 14 by by ADP issue-2494 53 15 the the DET issue-2494 53 16 identification identification NOUN issue-2494 53 17 of of ADP issue-2494 53 18 unresolved unresolved ADJ issue-2494 53 19 problems problem NOUN issue-2494 53 20 and and CCONJ issue-2494 53 21 unfulfilled unfulfilled ADJ issue-2494 53 22 tasks task NOUN issue-2494 53 23 to to PART issue-2494 53 24 ensure ensure VERB issue-2494 53 25 the the DET issue-2494 53 26 financial financial ADJ issue-2494 53 27 capacity capacity NOUN issue-2494 53 28 and and CCONJ issue-2494 53 29 autonomy autonomy NOUN issue-2494 53 30 of of ADP issue-2494 53 31 hromadas hromadas PROPN issue-2494 53 32 ( ( PUNCT issue-2494 53 33 table table NOUN issue-2494 53 34 1 1 NUM issue-2494 53 35 ) ) PUNCT issue-2494 53 36 . . PUNCT issue-2494 54 1 figure figure NOUN issue-2494 54 2 2 2 NUM issue-2494 54 3 . . PUNCT issue-2494 54 4 dynamics dynamic NOUN issue-2494 54 5 of of ADP issue-2494 54 6 local local ADJ issue-2494 54 7 budget budget NOUN issue-2494 54 8 revenues revenue NOUN issue-2494 54 9 in in ADP issue-2494 54 10 2020 2020 NUM issue-2494 54 11 - - SYM issue-2494 54 12 2022 2022 NUM issue-2494 54 13 source source NOUN issue-2494 54 14 : : PUNCT issue-2494 54 15 compiled compile VERB issue-2494 54 16 by by ADP issue-2494 54 17 the the DET issue-2494 54 18 authors author NOUN issue-2494 54 19 on on ADP issue-2494 54 20 the the DET issue-2494 54 21 basis basis NOUN issue-2494 54 22 of of ADP issue-2494 54 23 ( ( PUNCT issue-2494 54 24 report report NOUN issue-2494 54 25 on on ADP issue-2494 54 26 the the DET issue-2494 54 27 implementation implementation NOUN issue-2494 54 28 of of ADP issue-2494 54 29 the the DET issue-2494 54 30 strategy strategy NOUN issue-2494 54 31 for for ADP issue-2494 54 32 reforming reform VERB issue-2494 54 33 the the DET issue-2494 54 34 public public ADJ issue-2494 54 35 finance finance NOUN issue-2494 54 36 management management NOUN issue-2494 54 37 system system NOUN issue-2494 54 38 in in ADP issue-2494 54 39 2022 2022 NUM issue-2494 54 40 , , PUNCT issue-2494 54 41 2023 2023 NUM issue-2494 54 42 ; ; PUNCT issue-2494 54 43 the the DET issue-2494 54 44 budget budget NOUN issue-2494 54 45 of of ADP issue-2494 54 46 ukraine ukraine NOUN issue-2494 54 47 2021 2021 NUM issue-2494 54 48 : : PUNCT issue-2494 54 49 statistical statistical ADJ issue-2494 54 50 collection collection NOUN issue-2494 54 51 , , PUNCT issue-2494 54 52 2022 2022 NUM issue-2494 54 53 ) ) PUNCT issue-2494 54 54 160,2 160,2 NOUN issue-2494 54 55 378 378 NUM issue-2494 54 56 311,3 311,3 NUM issue-2494 54 57 418,4 418,4 NOUN issue-2494 55 1 136,8 136,8 NUM issue-2494 55 2 202,7 202,7 NOUN issue-2494 55 3 22,6 22,6 NOUN issue-2494 56 1 22,7 22,7 NUM issue-2494 56 2 19 19 NUM issue-2494 56 3 24,6 24,6 NUM issue-2494 56 4 3534 3534 NUM issue-2494 56 5 0 0 NUM issue-2494 57 1 50 50 NUM issue-2494 57 2 100 100 NUM issue-2494 57 3 150 150 NUM issue-2494 57 4 200 200 NUM issue-2494 57 5 250 250 NUM issue-2494 57 6 300 300 NUM issue-2494 57 7 350 350 NUM issue-2494 57 8 400 400 NUM issue-2494 57 9 450 450 NUM issue-2494 57 10 2020 2020 NUM issue-2494 57 11 2021 2021 NUM issue-2494 57 12 2022 2022 NUM issue-2494 57 13 years year NOUN issue-2494 57 14 bi bi PROPN issue-2494 57 15 lli lli PROPN issue-2494 57 16 on on ADP issue-2494 57 17     SPACE issue-2494 57 18 u u NOUN issue-2494 57 19 ah ah INTJ issue-2494 57 20 15 15 NUM issue-2494 57 21 25 25 NUM issue-2494 57 22 35 35 NUM issue-2494 57 23 45 45 NUM issue-2494 57 24 55 55 NUM issue-2494 57 25 % % NOUN issue-2494 57 26 own own ADJ issue-2494 57 27 revenues revenue NOUN issue-2494 57 28 of of ADP issue-2494 57 29 local local ADJ issue-2494 57 30 budgets budget NOUN issue-2494 57 31 , , PUNCT issue-2494 57 32 billion billion NUM issue-2494 57 33 uah uah NOUN issue-2494 57 34 amount amount NOUN issue-2494 57 35 of of ADP issue-2494 57 36 intergovernmental intergovernmental ADJ issue-2494 57 37 transfers transfer NOUN issue-2494 57 38 , , PUNCT issue-2494 57 39 billion billion NUM issue-2494 57 40 uah uah ADJ issue-2494 57 41 share share NOUN issue-2494 57 42 of of ADP issue-2494 57 43 local local ADJ issue-2494 57 44 budget budget NOUN issue-2494 57 45 revenues revenue NOUN issue-2494 57 46 in in ADP issue-2494 57 47 consolidated consolidated ADJ issue-2494 57 48 budget budget NOUN issue-2494 57 49 revenues revenue NOUN issue-2494 57 50 , , PUNCT issue-2494 57 51 % % INTJ issue-2494 57 52 share share NOUN issue-2494 57 53 of of ADP issue-2494 57 54 transfers transfer NOUN issue-2494 57 55 in in ADP issue-2494 57 56 local local ADJ issue-2494 57 57 budget budget NOUN issue-2494 57 58 revenues revenue NOUN issue-2494 57 59 , , PUNCT issue-2494 57 60 % % NOUN issue-2494 57 61     SPACE issue-2494 57 62 table table NOUN issue-2494 57 63 1 1 NUM issue-2494 57 64 main main ADJ issue-2494 57 65 results result NOUN issue-2494 57 66 and and CCONJ issue-2494 57 67 unresolved unresolved ADJ issue-2494 57 68 issues issue NOUN issue-2494 57 69 of of ADP issue-2494 57 70 budget budget NOUN issue-2494 57 71 decentralisation decentralisation NOUN issue-2494 57 72 in in ADP issue-2494 57 73 ukraine ukraine ADJ issue-2494 57 74 achievements achievement NOUN issue-2494 57 75 in in ADP issue-2494 57 76 budget budget NOUN issue-2494 57 77 decentralisation decentralisation NOUN issue-2494 57 78 unresolved unresolved ADJ issue-2494 57 79 issues issue NOUN issue-2494 57 80 and and CCONJ issue-2494 57 81 problems problem NOUN issue-2494 57 82 inter inter ADJ issue-2494 57 83 - - ADJ issue-2494 57 84 territorial territorial ADJ issue-2494 57 85 equalisation equalisation NOUN issue-2494 57 86 of of ADP issue-2494 57 87 incomes income NOUN issue-2494 57 88 based base VERB issue-2494 57 89 on on ADP issue-2494 57 90 the the DET issue-2494 57 91 index index NOUN issue-2494 57 92 of of ADP issue-2494 57 93 tax tax NOUN issue-2494 57 94 capacity capacity NOUN issue-2494 57 95 of of ADP issue-2494 57 96 territories territory NOUN issue-2494 57 97 significant significant ADJ issue-2494 57 98 dependence dependence NOUN issue-2494 57 99 of of ADP issue-2494 57 100 local local ADJ issue-2494 57 101 governments government NOUN issue-2494 57 102 on on ADP issue-2494 57 103 central central ADJ issue-2494 57 104 government government NOUN issue-2494 57 105 transfers transfer NOUN issue-2494 57 106 stimulation stimulation NOUN issue-2494 57 107 of of ADP issue-2494 57 108 hromadas hromadas PROPN issue-2494 57 109 ' ' PART issue-2494 57 110 financial financial ADJ issue-2494 57 111 initiatives initiative NOUN issue-2494 57 112 through through ADP issue-2494 57 113 the the DET issue-2494 57 114 possibility possibility NOUN issue-2494 57 115 to to PART issue-2494 57 116 retain retain VERB issue-2494 57 117 50 50 NUM issue-2494 57 118 % % NOUN issue-2494 57 119 of of ADP issue-2494 57 120 tax tax NOUN issue-2494 57 121 revenues revenue NOUN issue-2494 57 122 at at ADP issue-2494 57 123 the the DET issue-2494 57 124 local local ADJ issue-2494 57 125 level level NOUN issue-2494 57 126 if if SCONJ issue-2494 57 127 their their PRON issue-2494 57 128 total total ADJ issue-2494 57 129 amount amount NOUN issue-2494 57 130 exceeds exceed VERB issue-2494 57 131 the the DET issue-2494 57 132 national national ADJ issue-2494 57 133 average average NOUN issue-2494 57 134 the the DET issue-2494 57 135 existence existence NOUN issue-2494 57 136 of of ADP issue-2494 57 137 district district NOUN issue-2494 57 138 and and CCONJ issue-2494 57 139 regional regional ADJ issue-2494 57 140 state state NOUN issue-2494 57 141 administrations administration NOUN issue-2494 57 142 that that PRON issue-2494 57 143 duplicate duplicate VERB issue-2494 57 144 the the DET issue-2494 57 145 same same ADJ issue-2494 57 146 functions function NOUN issue-2494 57 147 due due ADP issue-2494 57 148 to to ADP issue-2494 57 149 the the DET issue-2494 57 150 incomplete incomplete ADJ issue-2494 57 151 decentralisation decentralisation NOUN issue-2494 57 152 reform reform NOUN issue-2494 57 153 increase increase NOUN issue-2494 57 154 in in ADP issue-2494 57 155 local local ADJ issue-2494 57 156 budget budget NOUN issue-2494 57 157 revenues revenue NOUN issue-2494 57 158 by by ADP issue-2494 57 159 assigning assign VERB issue-2494 57 160 25 25 NUM issue-2494 57 161 % % NOUN issue-2494 57 162 of of ADP issue-2494 57 163 the the DET issue-2494 57 164 environmental environmental ADJ issue-2494 57 165 tax tax NOUN issue-2494 57 166 to to ADP issue-2494 57 167 hromadas hromadas PROPN issue-2494 57 168 , , PUNCT issue-2494 57 169 100 100 NUM issue-2494 57 170 % % NOUN issue-2494 57 171 of of ADP issue-2494 57 172 excise excise NOUN issue-2494 57 173 tax tax NOUN issue-2494 57 174 , , PUNCT issue-2494 57 175 100 100 NUM issue-2494 57 176 % % NOUN issue-2494 57 177 of of ADP issue-2494 57 178 single single ADJ issue-2494 57 179 tax tax NOUN issue-2494 57 180 , , PUNCT issue-2494 57 181 100 100 NUM issue-2494 57 182 % % NOUN issue-2494 57 183 of of ADP issue-2494 57 184 property property NOUN issue-2494 57 185 tax tax NOUN issue-2494 57 186 and and CCONJ issue-2494 57 187 some some DET issue-2494 57 188 resource resource NOUN issue-2494 57 189 payments payment NOUN issue-2494 57 190 poor poor ADJ issue-2494 57 191 human human ADJ issue-2494 57 192 and and CCONJ issue-2494 57 193 institutional institutional ADJ issue-2494 57 194 capacity capacity NOUN issue-2494 57 195 of of ADP issue-2494 57 196 local local ADJ issue-2494 57 197 self self NOUN issue-2494 57 198 - - PUNCT issue-2494 57 199 government government NOUN issue-2494 57 200 bodies body NOUN issue-2494 57 201 hromadas hromadas PROPN issue-2494 57 202 gained gain VERB issue-2494 57 203 broader broad ADJ issue-2494 57 204 powers power NOUN issue-2494 57 205 and and CCONJ issue-2494 57 206 responsibilities responsibility NOUN issue-2494 57 207 , , PUNCT issue-2494 57 208 which which PRON issue-2494 57 209 led lead VERB issue-2494 57 210 to to ADP issue-2494 57 211 an an DET issue-2494 57 212 expansion expansion NOUN issue-2494 57 213 of of ADP issue-2494 57 214 the the DET issue-2494 57 215 list list NOUN issue-2494 57 216 of of ADP issue-2494 57 217 services service NOUN issue-2494 57 218 provided provide VERB issue-2494 57 219 locally locally ADV issue-2494 57 220 ( ( PUNCT issue-2494 57 221 opening opening NOUN issue-2494 57 222 of of ADP issue-2494 57 223 modern modern ADJ issue-2494 57 224 administrative administrative ADJ issue-2494 57 225 service service NOUN issue-2494 57 226 centres centre NOUN issue-2494 57 227 ( ( PUNCT issue-2494 57 228 ascs ascs NOUN issue-2494 57 229 ) ) PUNCT issue-2494 57 230 ) ) PUNCT issue-2494 57 231 unresolved unresolved ADJ issue-2494 57 232 issue issue NOUN issue-2494 57 233 of of ADP issue-2494 57 234 local local ADJ issue-2494 57 235 tax tax NOUN issue-2494 57 236 administration administration NOUN issue-2494 57 237 source source NOUN issue-2494 57 238 : : PUNCT issue-2494 57 239 compiled compile VERB issue-2494 57 240 by by ADP issue-2494 57 241 the the DET issue-2494 57 242 authors author NOUN issue-2494 57 243 baltic baltic PROPN issue-2494 57 244 journal journal PROPN issue-2494 57 245 of of ADP issue-2494 57 246 economic economic ADJ issue-2494 57 247 studies study NOUN issue-2494 57 248 166 166 NUM issue-2494 57 249 vol vol NOUN issue-2494 57 250 . . PUNCT issue-2494 58 1 10 10 NUM issue-2494 58 2 no no NOUN issue-2494 58 3 . . NOUN issue-2494 59 1 3 3 NUM issue-2494 59 2 , , PUNCT issue-2494 59 3 2024 2024 NUM issue-2494 59 4 thus thus ADV issue-2494 59 5 , , PUNCT issue-2494 59 6 the the DET issue-2494 59 7 indicators indicator NOUN issue-2494 59 8 of of ADP issue-2494 59 9 budgetary budgetary ADJ issue-2494 59 10 centralisation centralisation NOUN issue-2494 59 11 ( ( PUNCT issue-2494 59 12 table table NOUN issue-2494 59 13 2 2 NUM issue-2494 59 14 ) ) PUNCT issue-2494 59 15 , , PUNCT issue-2494 59 16 which which PRON issue-2494 59 17 ranged range VERB issue-2494 59 18 from from ADP issue-2494 59 19 73 73 NUM issue-2494 59 20 - - SYM issue-2494 59 21 90 90 NUM issue-2494 59 22 % % NOUN issue-2494 59 23 in in ADP issue-2494 59 24 2014 2014 NUM issue-2494 59 25 - - SYM issue-2494 59 26 2023 2023 NUM issue-2494 59 27 , , PUNCT issue-2494 59 28 indicate indicate VERB issue-2494 59 29 excessive excessive ADJ issue-2494 59 30 centralisation centralisation NOUN issue-2494 59 31 of of ADP issue-2494 59 32 intergovernmental intergovernmental ADJ issue-2494 59 33 fiscal fiscal ADJ issue-2494 59 34 relations relation NOUN issue-2494 59 35 in in ADP issue-2494 59 36 ukraine ukraine NOUN issue-2494 59 37 . . PUNCT issue-2494 60 1 the the DET issue-2494 60 2 suspension suspension NOUN issue-2494 60 3 of of ADP issue-2494 60 4 decentralisation decentralisation NOUN issue-2494 60 5 processes process NOUN issue-2494 60 6 , , PUNCT issue-2494 60 7 which which PRON issue-2494 60 8 is be AUX issue-2494 60 9 justified justify VERB issue-2494 60 10 by by ADP issue-2494 60 11 the the DET issue-2494 60 12 needs need NOUN issue-2494 60 13 of of ADP issue-2494 60 14 wartime wartime NOUN issue-2494 60 15 , , PUNCT issue-2494 60 16 a a DET issue-2494 60 17 significant significant ADJ issue-2494 60 18 reduction reduction NOUN issue-2494 60 19 in in ADP issue-2494 60 20 the the DET issue-2494 60 21 amount amount NOUN issue-2494 60 22 of of ADP issue-2494 60 23 funding funding NOUN issue-2494 60 24 for for ADP issue-2494 60 25 hromadas hromada NOUN issue-2494 60 26 due due ADP issue-2494 60 27 to to ADP issue-2494 60 28 objective objective ADJ issue-2494 60 29 reasons reason NOUN issue-2494 60 30 , , PUNCT issue-2494 60 31 and and CCONJ issue-2494 60 32 a a DET issue-2494 60 33 lack lack NOUN issue-2494 60 34 of of ADP issue-2494 60 35 qualified qualified ADJ issue-2494 60 36 employees employee NOUN issue-2494 60 37 in in ADP issue-2494 60 38 local local ADJ issue-2494 60 39 governments government NOUN issue-2494 60 40 currently currently ADV issue-2494 60 41 make make VERB issue-2494 60 42 it it PRON issue-2494 60 43 impossible impossible ADJ issue-2494 60 44 to to PART issue-2494 60 45 successfully successfully ADV issue-2494 60 46 implement implement VERB issue-2494 60 47 and and CCONJ issue-2494 60 48 complete complete VERB issue-2494 60 49 the the DET issue-2494 60 50 necessary necessary ADJ issue-2494 60 51 reforms reform NOUN issue-2494 60 52 . . PUNCT issue-2494 61 1 however however ADV issue-2494 61 2 , , PUNCT issue-2494 61 3 the the DET issue-2494 61 4 current current ADJ issue-2494 61 5 urgent urgent ADJ issue-2494 61 6 need need NOUN issue-2494 61 7 is be AUX issue-2494 61 8 to to PART issue-2494 61 9 prepare prepare VERB issue-2494 61 10 for for ADP issue-2494 61 11 the the DET issue-2494 61 12 development development NOUN issue-2494 61 13 and and CCONJ issue-2494 61 14 implementation implementation NOUN issue-2494 61 15 of of ADP issue-2494 61 16 postwar postwar ADJ issue-2494 61 17 reconstruction reconstruction NOUN issue-2494 61 18 measures measure NOUN issue-2494 61 19 , , PUNCT issue-2494 61 20 namely namely ADV issue-2494 61 21 : : PUNCT issue-2494 61 22 restoring restore VERB issue-2494 61 23 the the DET issue-2494 61 24 balance balance NOUN issue-2494 61 25 of of ADP issue-2494 61 26 power power NOUN issue-2494 61 27 in in ADP issue-2494 61 28 accordance accordance NOUN issue-2494 61 29 with with ADP issue-2494 61 30 the the DET issue-2494 61 31 principles principle NOUN issue-2494 61 32 of of ADP issue-2494 61 33 decentralisation decentralisation NOUN issue-2494 61 34 , , PUNCT issue-2494 61 35 increasing increase VERB issue-2494 61 36 the the DET issue-2494 61 37 investment investment NOUN issue-2494 61 38 attractiveness attractiveness NOUN issue-2494 61 39 of of ADP issue-2494 61 40 the the DET issue-2494 61 41 regions region NOUN issue-2494 61 42 , , PUNCT issue-2494 61 43 professional professional ADJ issue-2494 61 44 competence competence NOUN issue-2494 61 45 of of ADP issue-2494 61 46 personnel personnel NOUN issue-2494 61 47 , , PUNCT issue-2494 61 48 the the DET issue-2494 61 49 quality quality NOUN issue-2494 61 50 of of ADP issue-2494 61 51 planning planning NOUN issue-2494 61 52 and and CCONJ issue-2494 61 53 forecasting forecasting NOUN issue-2494 61 54 , , PUNCT issue-2494 61 55 monitoring monitoring NOUN issue-2494 61 56 and and CCONJ issue-2494 61 57 control control NOUN issue-2494 61 58 . . PUNCT issue-2494 62 1 the the DET issue-2494 62 2 results result NOUN issue-2494 62 3 of of ADP issue-2494 62 4 a a DET issue-2494 62 5 survey survey NOUN issue-2494 62 6 of of ADP issue-2494 62 7 101 101 NUM issue-2494 62 8 representatives representative NOUN issue-2494 62 9 of of ADP issue-2494 62 10 local local ADJ issue-2494 62 11 authorities authority NOUN issue-2494 62 12 , , PUNCT issue-2494 62 13 conducted conduct VERB issue-2494 62 14 in in ADP issue-2494 62 15 2023 2023 NUM issue-2494 62 16 from from ADP issue-2494 62 17 april april PROPN issue-2494 62 18 27 27 NUM issue-2494 62 19 to to PART issue-2494 62 20 may may PROPN issue-2494 62 21 4 4 NUM issue-2494 62 22 by by ADP issue-2494 62 23 the the DET issue-2494 62 24 kyiv kyiv PROPN issue-2494 62 25 international international PROPN issue-2494 62 26 institute institute PROPN issue-2494 62 27 of of ADP issue-2494 62 28 sociology sociology NOUN issue-2494 62 29 as as ADP issue-2494 62 30 part part NOUN issue-2494 62 31 of of ADP issue-2494 62 32 the the DET issue-2494 62 33 sectoral sectoral ADJ issue-2494 62 34 support support NOUN issue-2494 62 35 initiative initiative NOUN issue-2494 62 36 for for ADP issue-2494 62 37 ukrainian ukrainian ADJ issue-2494 62 38 civil civil ADJ issue-2494 62 39 society society NOUN issue-2494 62 40 project project NOUN issue-2494 62 41 , , PUNCT issue-2494 62 42 showed show VERB issue-2494 62 43 the the DET issue-2494 62 44 following following NOUN issue-2494 62 45 : : PUNCT issue-2494 62 46 only only ADV issue-2494 62 47 31 31 NUM issue-2494 62 48 % % NOUN issue-2494 62 49 of of ADP issue-2494 62 50 hromadas hromadas PROPN issue-2494 62 51 have have VERB issue-2494 62 52 a a DET issue-2494 62 53 strategic strategic ADJ issue-2494 62 54 document document NOUN issue-2494 62 55 on on ADP issue-2494 62 56 recovery recovery NOUN issue-2494 62 57 ; ; PUNCT issue-2494 62 58 existing exist VERB issue-2494 62 59 recovery recovery NOUN issue-2494 62 60 plans plan NOUN issue-2494 62 61 are be AUX issue-2494 62 62 not not PART issue-2494 62 63 fully fully ADV issue-2494 62 64 developed develop VERB issue-2494 62 65 ; ; PUNCT issue-2494 62 66 41 41 NUM issue-2494 62 67 % % NOUN issue-2494 62 68 of of ADP issue-2494 62 69 hromadas hromadas PROPN issue-2494 62 70 tend tend VERB issue-2494 62 71 to to PART issue-2494 62 72 believe believe VERB issue-2494 62 73 that that SCONJ issue-2494 62 74 such such DET issue-2494 62 75 a a DET issue-2494 62 76 strategic strategic ADJ issue-2494 62 77 document document NOUN issue-2494 62 78 is be AUX issue-2494 62 79 not not PART issue-2494 62 80 needed need VERB issue-2494 62 81 ; ; PUNCT issue-2494 62 82 41 41 NUM issue-2494 62 83 % % NOUN issue-2494 62 84 of of ADP issue-2494 62 85 hromadas hromada NOUN issue-2494 62 86 have have VERB issue-2494 62 87 projects project NOUN issue-2494 62 88 and and CCONJ issue-2494 62 89 initiatives initiative NOUN issue-2494 62 90 underway underway ADV issue-2494 62 91 or or CCONJ issue-2494 62 92 planned plan VERB issue-2494 62 93 for for ADP issue-2494 62 94 2023 2023 NUM issue-2494 62 95 - - SYM issue-2494 62 96 2024 2024 NUM issue-2494 62 97 to to PART issue-2494 62 98 overcome overcome VERB issue-2494 62 99 the the DET issue-2494 62 100 devastating devastating ADJ issue-2494 62 101 impact impact NOUN issue-2494 62 102 of of ADP issue-2494 62 103 the the DET issue-2494 62 104 war war NOUN issue-2494 62 105 , , PUNCT issue-2494 62 106 while while SCONJ issue-2494 62 107 55 55 NUM issue-2494 62 108 % % NOUN issue-2494 62 109 of of ADP issue-2494 62 110 hromadas hromadas PROPN issue-2494 62 111 have have VERB issue-2494 62 112 no no DET issue-2494 62 113 such such ADJ issue-2494 62 114 projects project NOUN issue-2494 62 115 underway underway ADJ issue-2494 62 116 or or CCONJ issue-2494 62 117 planned plan VERB issue-2494 62 118 ( ( PUNCT issue-2494 62 119 research research NOUN issue-2494 62 120 on on ADP issue-2494 62 121 post post ADJ issue-2494 62 122 - - ADJ issue-2494 62 123 war war ADJ issue-2494 62 124 reconstruction reconstruction NOUN issue-2494 62 125 initiatives initiative NOUN issue-2494 62 126 , , PUNCT issue-2494 62 127 2023 2023 NUM issue-2494 62 128 ) ) PUNCT issue-2494 62 129 . . PUNCT issue-2494 63 1 this this DET issue-2494 63 2 situation situation NOUN issue-2494 63 3 is be AUX issue-2494 63 4 extremely extremely ADV issue-2494 63 5 negative negative ADJ issue-2494 63 6 , , PUNCT issue-2494 63 7 as as ADP issue-2494 63 8 advance advance NOUN issue-2494 63 9 planning planning NOUN issue-2494 63 10 of of ADP issue-2494 63 11 a a DET issue-2494 63 12 system system NOUN issue-2494 63 13 of of ADP issue-2494 63 14 measures measure NOUN issue-2494 63 15 to to PART issue-2494 63 16 restore restore VERB issue-2494 63 17 the the DET issue-2494 63 18 socioeconomic socioeconomic ADJ issue-2494 63 19 infrastructure infrastructure NOUN issue-2494 63 20 of of ADP issue-2494 63 21 hromadas hromadas PROPN issue-2494 63 22 can can AUX issue-2494 63 23 serve serve VERB issue-2494 63 24 as as ADP issue-2494 63 25 a a DET issue-2494 63 26 basis basis NOUN issue-2494 63 27 for for ADP issue-2494 63 28 restoring restore VERB issue-2494 63 29 the the DET issue-2494 63 30 balance balance NOUN issue-2494 63 31 between between ADP issue-2494 63 32 levels level NOUN issue-2494 63 33 of of ADP issue-2494 63 34 government government NOUN issue-2494 63 35 and and CCONJ issue-2494 63 36 ensuring ensure VERB issue-2494 63 37 the the DET issue-2494 63 38 financial financial ADJ issue-2494 63 39 viability viability NOUN issue-2494 63 40 of of ADP issue-2494 63 41 local local ADJ issue-2494 63 42 authorities authority NOUN issue-2494 63 43 after after ADP issue-2494 63 44 the the DET issue-2494 63 45 war war NOUN issue-2494 63 46 . . PUNCT issue-2494 64 1 4 4 X issue-2494 64 2 . . X issue-2494 64 3 conclusions conclusion NOUN issue-2494 64 4 the the DET issue-2494 64 5 undoubted undoubted ADJ issue-2494 64 6 results result NOUN issue-2494 64 7 of of ADP issue-2494 64 8 budget budget NOUN issue-2494 64 9 decentralisation decentralisation NOUN issue-2494 64 10 in in ADP issue-2494 64 11 2017 2017 NUM issue-2494 64 12 - - SYM issue-2494 64 13 2020 2020 NUM issue-2494 64 14 are be AUX issue-2494 64 15 the the DET issue-2494 64 16 growth growth NOUN issue-2494 64 17 of of ADP issue-2494 64 18 local local ADJ issue-2494 64 19 budgets budget NOUN issue-2494 64 20 ' ' PART issue-2494 64 21 own own ADJ issue-2494 64 22 financial financial ADJ issue-2494 64 23 resources resource NOUN issue-2494 64 24 and and CCONJ issue-2494 64 25 a a DET issue-2494 64 26 certain certain ADJ issue-2494 64 27 improvement improvement NOUN issue-2494 64 28 in in ADP issue-2494 64 29 the the DET issue-2494 64 30 quality quality NOUN issue-2494 64 31 of of ADP issue-2494 64 32 public public ADJ issue-2494 64 33 services service NOUN issue-2494 64 34 provided provide VERB issue-2494 64 35 to to ADP issue-2494 64 36 consumers consumer NOUN issue-2494 64 37 , , PUNCT issue-2494 64 38 but but CCONJ issue-2494 64 39 the the DET issue-2494 64 40 goals goal NOUN issue-2494 64 41 of of ADP issue-2494 64 42 the the DET issue-2494 64 43 strategy strategy NOUN issue-2494 64 44 for for ADP issue-2494 64 45 reforming reform VERB issue-2494 64 46 the the DET issue-2494 64 47 public public ADJ issue-2494 64 48 finance finance NOUN issue-2494 64 49 management management NOUN issue-2494 64 50 system system NOUN issue-2494 64 51 were be AUX issue-2494 64 52 not not PART issue-2494 64 53 achieved achieve VERB issue-2494 64 54 during during ADP issue-2494 64 55 this this DET issue-2494 64 56 period period NOUN issue-2494 64 57 . . PUNCT issue-2494 65 1 the the DET issue-2494 65 2 strategy strategy NOUN issue-2494 65 3 for for ADP issue-2494 65 4 2022 2022 NUM issue-2494 65 5 - - SYM issue-2494 65 6 2025 2025 NUM issue-2494 65 7 is be AUX issue-2494 65 8 a a DET issue-2494 65 9 better well ADJ issue-2494 65 10 strategic strategic ADJ issue-2494 65 11 planning planning NOUN issue-2494 65 12 document document NOUN issue-2494 65 13 , , PUNCT issue-2494 65 14 but but CCONJ issue-2494 65 15 the the DET issue-2494 65 16 implementation implementation NOUN issue-2494 65 17 of of ADP issue-2494 65 18 most most ADJ issue-2494 65 19 of of ADP issue-2494 65 20 the the DET issue-2494 65 21 budget budget NOUN issue-2494 65 22 decentralisation decentralisation NOUN issue-2494 65 23 measures measure NOUN issue-2494 65 24 planned plan VERB issue-2494 65 25 in in ADP issue-2494 65 26 it it PRON issue-2494 65 27 was be AUX issue-2494 65 28 prevented prevent VERB issue-2494 65 29 by by ADP issue-2494 65 30 the the DET issue-2494 65 31 full full ADJ issue-2494 65 32 - - PUNCT issue-2494 65 33 scale scale NOUN issue-2494 65 34 war war NOUN issue-2494 65 35 with with ADP issue-2494 65 36 russia russia PROPN issue-2494 65 37 . . PUNCT issue-2494 66 1 the the DET issue-2494 66 2 issues issue NOUN issue-2494 66 3 of of ADP issue-2494 66 4 significant significant ADJ issue-2494 66 5 dependence dependence NOUN issue-2494 66 6 of of ADP issue-2494 66 7 local local ADJ issue-2494 66 8 self self NOUN issue-2494 66 9 - - PUNCT issue-2494 66 10 government government NOUN issue-2494 66 11 on on ADP issue-2494 66 12 central central ADJ issue-2494 66 13 government government NOUN issue-2494 66 14 transfers transfer NOUN issue-2494 66 15 , , PUNCT issue-2494 66 16 duplication duplication NOUN issue-2494 66 17 of of ADP issue-2494 66 18 functions function NOUN issue-2494 66 19 by by ADP issue-2494 66 20 rayon rayon NOUN issue-2494 66 21 and and CCONJ issue-2494 66 22 oblast oblast ADJ issue-2494 66 23 state state NOUN issue-2494 66 24 administrations administration NOUN issue-2494 66 25 , , PUNCT issue-2494 66 26 and and CCONJ issue-2494 66 27 their their PRON issue-2494 66 28 existence existence NOUN issue-2494 66 29 in in ADP issue-2494 66 30 general general ADJ issue-2494 66 31 , , PUNCT issue-2494 66 32 low low ADJ issue-2494 66 33 human human ADJ issue-2494 66 34 and and CCONJ issue-2494 66 35 institutional institutional ADJ issue-2494 66 36 capacity capacity NOUN issue-2494 66 37 of of ADP issue-2494 66 38 local local ADJ issue-2494 66 39 self self NOUN issue-2494 66 40 - - PUNCT issue-2494 66 41 government government NOUN issue-2494 66 42 bodies body NOUN issue-2494 66 43 , , PUNCT issue-2494 66 44 and and CCONJ issue-2494 66 45 administration administration NOUN issue-2494 66 46 of of ADP issue-2494 66 47 local local ADJ issue-2494 66 48 taxes taxis NOUN issue-2494 66 49 remain remain VERB issue-2494 66 50 unresolved unresolved ADJ issue-2494 66 51 . . PUNCT issue-2494 67 1 the the DET issue-2494 67 2 urgent urgent ADJ issue-2494 67 3 tasks task NOUN issue-2494 67 4 of of ADP issue-2494 67 5 budgetary budgetary ADJ issue-2494 67 6 decentralisation decentralisation NOUN issue-2494 67 7 include include VERB issue-2494 67 8 the the DET issue-2494 67 9 need need NOUN issue-2494 67 10 to to PART issue-2494 67 11 develop develop VERB issue-2494 67 12 and and CCONJ issue-2494 67 13 implement implement VERB issue-2494 67 14 postwar postwar ADJ issue-2494 67 15 reconstruction reconstruction NOUN issue-2494 67 16 measures measure NOUN issue-2494 67 17 , , PUNCT issue-2494 67 18 which which PRON issue-2494 67 19 should should AUX issue-2494 67 20 include include VERB issue-2494 67 21 : : PUNCT issue-2494 67 22 restoring restore VERB issue-2494 67 23 the the DET issue-2494 67 24 balance balance NOUN issue-2494 67 25 of of ADP issue-2494 67 26 power power NOUN issue-2494 67 27 in in ADP issue-2494 67 28 accordance accordance NOUN issue-2494 67 29 with with ADP issue-2494 67 30 the the DET issue-2494 67 31 principles principle NOUN issue-2494 67 32 of of ADP issue-2494 67 33 decentralisation decentralisation NOUN issue-2494 67 34 , , PUNCT issue-2494 67 35 increasing increase VERB issue-2494 67 36 the the DET issue-2494 67 37 investment investment NOUN issue-2494 67 38 attractiveness attractiveness NOUN issue-2494 67 39 of of ADP issue-2494 67 40 the the DET issue-2494 67 41 regions region NOUN issue-2494 67 42 , , PUNCT issue-2494 67 43 professional professional ADJ issue-2494 67 44 competence competence NOUN issue-2494 67 45 of of ADP issue-2494 67 46 personnel personnel NOUN issue-2494 67 47 , , PUNCT issue-2494 67 48 quality quality NOUN issue-2494 67 49 of of ADP issue-2494 67 50 planning planning NOUN issue-2494 67 51 and and CCONJ issue-2494 67 52 forecasting forecasting NOUN issue-2494 67 53 , , PUNCT issue-2494 67 54 monitoring monitoring NOUN issue-2494 67 55 and and CCONJ issue-2494 67 56 control control NOUN issue-2494 67 57 . . PUNCT issue-2494 68 1 table table NOUN issue-2494 68 2 2 2 NUM issue-2494 68 3 calculation calculation NOUN issue-2494 68 4 of of ADP issue-2494 68 5 budgetary budgetary ADJ issue-2494 68 6 centralisation centralisation NOUN issue-2494 68 7 and and CCONJ issue-2494 68 8 decentralisation decentralisation NOUN issue-2494 68 9 indicators indicator NOUN issue-2494 68 10 for for ADP issue-2494 68 11 the the DET issue-2494 68 12 period period NOUN issue-2494 68 13 2014 2014 NUM issue-2494 68 14 - - SYM issue-2494 68 15 2022 2022 NUM issue-2494 68 16 billion billion NUM issue-2494 68 17 uah uah ADJ issue-2494 68 18 year year NOUN issue-2494 68 19 consolidated consolidated ADJ issue-2494 68 20 budget budget NOUN issue-2494 68 21 expenditures expenditure NOUN issue-2494 68 22 state state NOUN issue-2494 68 23 budget budget NOUN issue-2494 68 24 expenditures expenditure NOUN issue-2494 68 25 local local ADJ issue-2494 68 26 budget budget NOUN issue-2494 68 27 expenditures expenditure NOUN issue-2494 68 28 ( ( PUNCT issue-2494 68 29 excluding exclude VERB issue-2494 68 30 transfers transfer NOUN issue-2494 68 31 ) ) PUNCT issue-2494 68 32 coefficient coefficient NOUN issue-2494 68 33 of of ADP issue-2494 68 34 budgetary budgetary ADJ issue-2494 68 35 centralisation centralisation NOUN issue-2494 68 36 * * PUNCT issue-2494 68 37 coefficient coefficient NOUN issue-2494 68 38 of of ADP issue-2494 68 39 fiscal fiscal ADJ issue-2494 68 40 decentralisation decentralisation NOUN issue-2494 68 41 * * PUNCT issue-2494 68 42 * * X issue-2494 68 43 2014 2014 NUM issue-2494 68 44 511 511 NUM issue-2494 68 45 422 422 NUM issue-2494 68 46 89 89 NUM issue-2494 68 47 0,83 0,83 NUM issue-2494 68 48 0,17 0,17 NUM issue-2494 68 49 2015 2015 NUM issue-2494 68 50 660 660 NUM issue-2494 68 51 564 564 NUM issue-2494 68 52 96 96 NUM issue-2494 68 53 0,85 0,85 ADP issue-2494 68 54 0,15 0,15 NUM issue-2494 68 55 2016 2016 NUM issue-2494 68 56 812 812 NUM issue-2494 68 57 671 671 NUM issue-2494 68 58 141 141 NUM issue-2494 68 59 0,83 0,83 NUM issue-2494 68 60 0,17 0,17 NUM issue-2494 68 61 2017 2017 NUM issue-2494 68 62 979 979 NUM issue-2494 68 63 781 781 NUM issue-2494 68 64 198 198 NUM issue-2494 68 65 0,80 0,80 NUM issue-2494 68 66 0,20 0,20 NUM issue-2494 68 67 2018 2018 NUM issue-2494 68 68 1313 1313 NUM issue-2494 68 69 1013 1013 NUM issue-2494 68 70 300 300 NUM issue-2494 68 71 0,77 0,77 NOUN issue-2494 68 72 0,23 0,23 NOUN issue-2494 68 73 2019 2019 NUM issue-2494 68 74 1433 1433 NUM issue-2494 68 75 1121 1121 NUM issue-2494 68 76 312 312 NUM issue-2494 68 77 0,78 0,78 NUM issue-2494 68 78 0,22 0,22 X issue-2494 68 79 2020 2020 NUM issue-2494 68 80 1575 1575 NUM issue-2494 68 81 1257 1257 NUM issue-2494 68 82 318 318 NUM issue-2494 68 83 0,80 0,80 NOUN issue-2494 68 84 0,20 0,20 NUM issue-2494 68 85 2021 2021 NUM issue-2494 68 86 1841 1841 NUM issue-2494 68 87 1341 1341 NUM issue-2494 68 88 500 500 NUM issue-2494 68 89 0,73 0,73 NUM issue-2494 68 90 0,27 0,27 NUM issue-2494 69 1 2022 2022 NUM issue-2494 69 2 3190 3190 NUM issue-2494 69 3 2705 2705 NUM issue-2494 69 4 485 485 NUM issue-2494 69 5 0,85 0,85 ADP issue-2494 69 6 0,15 0,15 NOUN issue-2494 69 7 2023 2023 NUM issue-2494 69 8 4441 4441 NUM issue-2494 69 9 4014 4014 NUM issue-2494 69 10 427 427 NUM issue-2494 70 1 0,90 0,90 NOUN issue-2494 70 2 0,10 0,10 NUM issue-2494 70 3 source source NOUN issue-2494 70 4 : : PUNCT issue-2494 70 5 compiled compile VERB issue-2494 70 6 by by ADP issue-2494 70 7 the the DET issue-2494 70 8 authors author NOUN issue-2494 70 9 on on ADP issue-2494 70 10 the the DET issue-2494 70 11 basis basis NOUN issue-2494 70 12 of of ADP issue-2494 70 13 ( ( PUNCT issue-2494 70 14 consolidated consolidated ADJ issue-2494 70 15 budget budget NOUN issue-2494 70 16 expenditures expenditure NOUN issue-2494 70 17 by by ADP issue-2494 70 18 element element NOUN issue-2494 70 19 , , PUNCT issue-2494 70 20 2023 2023 NUM issue-2494 70 21 ) ) PUNCT issue-2494 70 22 * * PUNCT issue-2494 70 23 fiscal fiscal ADJ issue-2494 70 24 centralisation centralisation NOUN issue-2494 70 25 ratio ratio NOUN issue-2494 70 26 = = SYM issue-2494 70 27 central central ADJ issue-2494 70 28 budget budget NOUN issue-2494 70 29 expenditures expenditure NOUN issue-2494 70 30 together together ADV issue-2494 70 31 with with ADP issue-2494 70 32 official official ADJ issue-2494 70 33 transfers transfer NOUN issue-2494 70 34 to to ADP issue-2494 70 35 local local ADJ issue-2494 70 36 budgets budget NOUN issue-2494 70 37 ÷ ÷ PUNCT issue-2494 70 38 total total ADJ issue-2494 70 39 consolidated consolidated ADJ issue-2494 70 40 budget budget NOUN issue-2494 70 41 expenditures expenditure NOUN issue-2494 70 42 for for ADP issue-2494 70 43 the the DET issue-2494 70 44 respective respective ADJ issue-2494 70 45 year year NOUN issue-2494 70 46 . . PUNCT issue-2494 71 1 * * PUNCT issue-2494 71 2 * * PUNCT issue-2494 71 3 fiscal fiscal ADJ issue-2494 71 4 decentralisation decentralisation NOUN issue-2494 71 5 ratio ratio NOUN issue-2494 71 6 = = PUNCT issue-2494 71 7 own own ADJ issue-2494 71 8 expenditures expenditure NOUN issue-2494 71 9 of of ADP issue-2494 71 10 local local ADJ issue-2494 71 11 budgets budget NOUN issue-2494 71 12 without without ADP issue-2494 71 13 the the DET issue-2494 71 14 amount amount NOUN issue-2494 71 15 of of ADP issue-2494 71 16 official official ADJ issue-2494 71 17 transfers transfer NOUN issue-2494 71 18 to to ADP issue-2494 71 19 the the DET issue-2494 71 20 state state NOUN issue-2494 71 21 budget budget NOUN issue-2494 71 22 ÷ ÷ PUNCT issue-2494 71 23 total total ADJ issue-2494 71 24 expenditures expenditure NOUN issue-2494 71 25 of of ADP issue-2494 71 26 the the DET issue-2494 71 27 consolidated consolidated ADJ issue-2494 71 28 budget budget NOUN issue-2494 71 29 of of ADP issue-2494 71 30 ukraine ukraine NOUN issue-2494 71 31 for for ADP issue-2494 71 32 the the DET issue-2494 71 33 respective respective ADJ issue-2494 71 34 year year NOUN issue-2494 71 35 . . PUNCT issue-2494 72 1 baltic baltic PROPN issue-2494 72 2 journal journal PROPN issue-2494 72 3 of of ADP issue-2494 72 4 economic economic ADJ issue-2494 72 5 studies study NOUN issue-2494 72 6 167 167 NUM issue-2494 72 7 vol vol NOUN issue-2494 72 8 . . PUNCT issue-2494 73 1 10 10 NUM issue-2494 73 2 no no NOUN issue-2494 73 3 . . NOUN issue-2494 74 1 3 3 NUM issue-2494 74 2 , , PUNCT issue-2494 74 3 2024 2024 NUM issue-2494 74 4 references reference NOUN issue-2494 74 5 : : PUNCT issue-2494 74 6 nakonechna nakonechna NOUN issue-2494 74 7 , , PUNCT issue-2494 74 8 h. h. PROPN issue-2494 74 9 , , PUNCT issue-2494 74 10 & & CCONJ issue-2494 74 11 matviichuk matviichuk PROPN issue-2494 74 12 , , PUNCT issue-2494 74 13 n. n. NOUN issue-2494 74 14 ( ( PUNCT issue-2494 74 15 2019 2019 NUM issue-2494 74 16 ) ) PUNCT issue-2494 74 17 . . PUNCT issue-2494 75 1 budget budget NOUN issue-2494 75 2 decentralization decentralization NOUN issue-2494 75 3 in in ADP issue-2494 75 4 ukraine ukraine NOUN issue-2494 75 5 : : PUNCT issue-2494 75 6 the the DET issue-2494 75 7 essence essence NOUN issue-2494 75 8 and and CCONJ issue-2494 75 9 main main ADJ issue-2494 75 10 advantages advantage NOUN issue-2494 75 11 of of ADP issue-2494 75 12 the the DET issue-2494 75 13 reform reform NOUN issue-2494 75 14 . . PUNCT issue-2494 76 1 history history NOUN issue-2494 76 2 & & CCONJ issue-2494 76 3 law law PROPN issue-2494 76 4 journal journal PROPN issue-2494 76 5 , , PUNCT issue-2494 76 6 vol vol NOUN issue-2494 76 7 . . PROPN issue-2494 76 8 1 1 NUM issue-2494 76 9 ( ( PUNCT issue-2494 76 10 13 13 NUM issue-2494 76 11 ) ) PUNCT issue-2494 76 12 , , PUNCT issue-2494 76 13 p. p. PROPN issue-2494 76 14 39–44 39–44 NUM issue-2494 76 15 . . PUNCT issue-2494 76 16 available available ADJ issue-2494 76 17 at at ADP issue-2494 76 18 : : PUNCT issue-2494 76 19 https://evnuir.vnu.edu.ua/ https://evnuir.vnu.edu.ua/ X issue-2494 76 20 bitstream/123456789/16435/1/10.pdf bitstream/123456789/16435/1/10.pdf PROPN issue-2494 76 21 zakhidna zakhidna PROPN issue-2494 76 22 , , PUNCT issue-2494 76 23 о о PROPN issue-2494 76 24 . . PUNCT issue-2494 76 25     SPACE issue-2494 76 26 r. r. PROPN issue-2494 76 27 , , PUNCT issue-2494 76 28 & & CCONJ issue-2494 76 29 petryshyn petryshyn PROPN issue-2494 76 30 , , PUNCT issue-2494 76 31 kh kh PROPN issue-2494 76 32 . . PUNCT issue-2494 76 33     SPACE issue-2494 76 34 r. r. PROPN issue-2494 76 35 ( ( PUNCT issue-2494 76 36 2022 2022 NUM issue-2494 76 37 ) ) PUNCT issue-2494 76 38 . . PUNCT issue-2494 77 1 budget budget NOUN issue-2494 77 2 decentralization decentralization NOUN issue-2494 77 3 : : PUNCT issue-2494 77 4 analysis analysis NOUN issue-2494 77 5 of of ADP issue-2494 77 6 its its PRON issue-2494 77 7 implementation implementation NOUN issue-2494 77 8 in in ADP issue-2494 77 9 ukraine ukraine NOUN issue-2494 77 10 and and CCONJ issue-2494 77 11 the the DET issue-2494 77 12 world world NOUN issue-2494 77 13 . . PUNCT issue-2494 78 1 young young ADJ issue-2494 78 2 scientist scientist NOUN issue-2494 78 3 , , PUNCT issue-2494 78 4 vol vol NOUN issue-2494 78 5 . . PROPN issue-2494 78 6 4 4 NUM issue-2494 78 7 ( ( PUNCT issue-2494 78 8 104 104 NUM issue-2494 78 9 ) ) PUNCT issue-2494 78 10 , , PUNCT issue-2494 78 11 p. p. PROPN issue-2494 78 12     SPACE issue-2494 78 13 80–86 80–86 NUM issue-2494 78 14 . . PUNCT issue-2494 79 1 doi doi NOUN issue-2494 79 2 : : PUNCT issue-2494 79 3 https://doi.org/10.32839/2304-5809/2022-4-104-18 https://doi.org/10.32839/2304-5809/2022-4-104-18 NOUN issue-2494 79 4 bulavynets bulavynet NOUN issue-2494 79 5 , , PUNCT issue-2494 79 6 v. v. ADP issue-2494 79 7 м м X issue-2494 79 8 . . PUNCT issue-2494 79 9 ( ( PUNCT issue-2494 79 10 2021 2021 NUM issue-2494 79 11 ) ) PUNCT issue-2494 79 12 . . PUNCT issue-2494 80 1 budgetary budgetary ADJ issue-2494 80 2 decentralization decentralization NOUN issue-2494 80 3 in in ADP issue-2494 80 4 ukraine ukraine NOUN issue-2494 80 5 : : PUNCT issue-2494 80 6 essence essence NOUN issue-2494 80 7 and and CCONJ issue-2494 80 8 specific specific ADJ issue-2494 80 9 of of ADP issue-2494 80 10 realization realization NOUN issue-2494 80 11 are be AUX issue-2494 80 12 in in ADP issue-2494 80 13 ukraine ukraine NOUN issue-2494 80 14 . . PUNCT issue-2494 81 1 efektyvna efektyvna PROPN issue-2494 81 2 ekonomika ekonomika X issue-2494 81 3 , , PUNCT issue-2494 81 4 vol vol NOUN issue-2494 81 5 . . PROPN issue-2494 81 6 12 12 NUM issue-2494 81 7 . . PUNCT issue-2494 82 1 doi doi NOUN issue-2494 82 2 : : PUNCT issue-2494 82 3 https://doi.org/10.32702/2307-2105-2021.12.96 https://doi.org/10.32702/2307-2105-2021.12.96 PROPN issue-2494 82 4 kruglashov kruglashov PROPN issue-2494 82 5 , , PUNCT issue-2494 82 6 а а PROPN issue-2494 82 7 . . PROPN issue-2494 82 8 , , PUNCT issue-2494 82 9 & & CCONJ issue-2494 82 10 bureha bureha NOUN issue-2494 82 11 , , PUNCT issue-2494 82 12 v. v. CCONJ issue-2494 82 13 ( ( PUNCT issue-2494 82 14 2021 2021 NUM issue-2494 82 15 ) ) PUNCT issue-2494 82 16 . . PUNCT issue-2494 83 1 achievements achievement NOUN issue-2494 83 2 and and CCONJ issue-2494 83 3 difficulties difficulty NOUN issue-2494 83 4 in in ADP issue-2494 83 5 the the DET issue-2494 83 6 implementation implementation NOUN issue-2494 83 7 of of ADP issue-2494 83 8 decentralization decentralization NOUN issue-2494 83 9 of of ADP issue-2494 83 10 power power NOUN issue-2494 83 11 in in ADP issue-2494 83 12 ukraine ukraine NOUN issue-2494 83 13 . . PUNCT issue-2494 84 1 public public ADJ issue-2494 84 2 administartion administartion NOUN issue-2494 84 3 aspect aspect NOUN issue-2494 84 4 , , PUNCT issue-2494 84 5 vol vol NOUN issue-2494 84 6 . . PROPN issue-2494 84 7 9 9 NUM issue-2494 84 8 . . X issue-2494 85 1 no no INTJ issue-2494 85 2 . . NOUN issue-2494 85 3 2 2 NUM issue-2494 85 4 , , PUNCT issue-2494 85 5 p. p. NOUN issue-2494 85 6 68–76 68–76 NUM issue-2494 85 7 . . PUNCT issue-2494 86 1 doi doi NOUN issue-2494 86 2 : : PUNCT issue-2494 86 3 https://doi.org/10.15421/152120 https://doi.org/10.15421/152120 NOUN issue-2494 86 4 the the DET issue-2494 86 5 order order NOUN issue-2494 86 6 of of ADP issue-2494 86 7 the the DET issue-2494 86 8 cabinet cabinet NOUN issue-2494 86 9 of of ADP issue-2494 86 10 ministers minister NOUN issue-2494 86 11 of of ADP issue-2494 86 12 ukraine ukraine NOUN issue-2494 86 13 " " PUNCT issue-2494 86 14 on on ADP issue-2494 86 15 the the DET issue-2494 86 16 strategy strategy NOUN issue-2494 86 17 for for ADP issue-2494 86 18 the the DET issue-2494 86 19 development development NOUN issue-2494 86 20 of of ADP issue-2494 86 21 the the DET issue-2494 86 22 public public ADJ issue-2494 86 23 finance finance NOUN issue-2494 86 24 management management NOUN issue-2494 86 25 system system NOUN issue-2494 86 26 " " PUNCT issue-2494 86 27 of of ADP issue-2494 86 28 01.08.2013 01.08.2013 NUM issue-2494 86 29 no no INTJ issue-2494 86 30 . . NOUN issue-2494 86 31 774 774 NUM issue-2494 86 32 - - PUNCT issue-2494 86 33 р р NOUN issue-2494 86 34 . . NOUN issue-2494 86 35 available available ADJ issue-2494 86 36 at at ADP issue-2494 86 37 : : PUNCT issue-2494 86 38 https://zakon.rada.gov.ua/laws/show/774-2013р#text https://zakon.rada.gov.ua/laws/show/774-2013р#text VERB issue-2494 86 39 the the DET issue-2494 86 40 order order NOUN issue-2494 86 41 of of ADP issue-2494 86 42 the the DET issue-2494 86 43 cabinet cabinet NOUN issue-2494 86 44 of of ADP issue-2494 86 45 ministers minister NOUN issue-2494 86 46 of of ADP issue-2494 86 47 ukraine ukraine NOUN issue-2494 86 48 " " PUNCT issue-2494 86 49 on on ADP issue-2494 86 50 approval approval NOUN issue-2494 86 51 of of ADP issue-2494 86 52 the the DET issue-2494 86 53 strategy strategy NOUN issue-2494 86 54 for for ADP issue-2494 86 55 reforming reform VERB issue-2494 86 56 the the DET issue-2494 86 57 public public ADJ issue-2494 86 58 finance finance NOUN issue-2494 86 59 management management NOUN issue-2494 86 60 system system NOUN issue-2494 86 61 for for ADP issue-2494 86 62 2017 2017 NUM issue-2494 86 63 - - SYM issue-2494 86 64 2020 2020 NUM issue-2494 86 65 " " PUNCT issue-2494 86 66 of of ADP issue-2494 86 67 08.02.2017 08.02.2017 ADP issue-2494 87 1 no no INTJ issue-2494 87 2 . . PUNCT issue-2494 88 1 142 142 NUM issue-2494 88 2 - - PUNCT issue-2494 88 3 p. p. NOUN issue-2494 88 4 available available ADJ issue-2494 88 5 at at ADP issue-2494 88 6 : : PUNCT issue-2494 88 7 https://zakon.rada.gov.ua/laws/ https://zakon.rada.gov.ua/laws/ PROPN issue-2494 88 8 show/142 show/142 PROPN issue-2494 88 9 - - PUNCT issue-2494 88 10 2017 2017 NUM issue-2494 88 11 - - PUNCT issue-2494 88 12 р#n9 р#n9 NOUN issue-2494 88 13 the the DET issue-2494 88 14 order order NOUN issue-2494 88 15 of of ADP issue-2494 88 16 the the DET issue-2494 88 17 cabinet cabinet NOUN issue-2494 88 18 of of ADP issue-2494 88 19 ministers minister NOUN issue-2494 88 20 of of ADP issue-2494 88 21 ukraine ukraine NOUN issue-2494 88 22 " " PUNCT issue-2494 88 23 on on ADP issue-2494 88 24 approval approval NOUN issue-2494 88 25 of of ADP issue-2494 88 26 the the DET issue-2494 88 27 strategy strategy NOUN issue-2494 88 28 for for ADP issue-2494 88 29 reforming reform VERB issue-2494 88 30 the the DET issue-2494 88 31 public public ADJ issue-2494 88 32 finance finance NOUN issue-2494 88 33 management management NOUN issue-2494 88 34 system system NOUN issue-2494 88 35 for for ADP issue-2494 88 36 2022 2022 NUM issue-2494 88 37 - - SYM issue-2494 88 38 2025 2025 NUM issue-2494 88 39 and and CCONJ issue-2494 88 40 the the DET issue-2494 88 41 action action NOUN issue-2494 88 42 plan plan NOUN issue-2494 88 43 for for ADP issue-2494 88 44 its its PRON issue-2494 88 45 implementation implementation NOUN issue-2494 88 46 " " PUNCT issue-2494 88 47 of of ADP issue-2494 88 48 29.12.2021 29.12.2021 NUM issue-2494 88 49 no no NOUN issue-2494 88 50 . . PUNCT issue-2494 89 1 1805 1805 NUM issue-2494 89 2 - - PUNCT issue-2494 89 3 p. p. NOUN issue-2494 89 4 available available ADJ issue-2494 89 5 at at ADP issue-2494 89 6 : : PUNCT issue-2494 89 7 https://zakon.rada.gov.ua/laws/show/1805-2021-р#top https://zakon.rada.gov.ua/laws/show/1805-2021-р#top VERB issue-2494 89 8 report report NOUN issue-2494 89 9 on on ADP issue-2494 89 10 the the DET issue-2494 89 11 implementation implementation NOUN issue-2494 89 12 of of ADP issue-2494 89 13 the the DET issue-2494 89 14 strategy strategy NOUN issue-2494 89 15 for for ADP issue-2494 89 16 reforming reform VERB issue-2494 89 17 the the DET issue-2494 89 18 public public ADJ issue-2494 89 19 finance finance NOUN issue-2494 89 20 management management NOUN issue-2494 89 21 system system NOUN issue-2494 89 22 in in ADP issue-2494 89 23 2017 2017 NUM issue-2494 89 24 - - SYM issue-2494 89 25 2019 2019 NUM issue-2494 89 26 . . PUNCT issue-2494 90 1 128 128 NUM issue-2494 90 2 p. p. NOUN issue-2494 90 3 available available ADJ issue-2494 90 4 at at ADP issue-2494 90 5 : : PUNCT issue-2494 90 6 https://mof.gov.ua/storage/files/звіт%20про%20виконання%20стратегії%20 https://mof.gov.ua/storage/files/звіт%20про%20виконання%20стратегії%20 PROPN issue-2494 90 7 реформування%20судф%20протягом%202017 реформування%20судф%20протягом%202017 NUM issue-2494 90 8 - - SYM issue-2494 90 9 2019%20рр_.pdf 2019%20рр_.pdf NUM issue-2494 90 10 report report NOUN issue-2494 90 11 on on ADP issue-2494 90 12 the the DET issue-2494 90 13 implementation implementation NOUN issue-2494 90 14 of of ADP issue-2494 90 15 the the DET issue-2494 90 16 strategy strategy NOUN issue-2494 90 17 for for ADP issue-2494 90 18 reforming reform VERB issue-2494 90 19 the the DET issue-2494 90 20 public public ADJ issue-2494 90 21 finance finance NOUN issue-2494 90 22 management management NOUN issue-2494 90 23 system system NOUN issue-2494 90 24 in in ADP issue-2494 90 25 2022 2022 NUM issue-2494 90 26 . . PUNCT issue-2494 91 1 197 197 NUM issue-2494 91 2 р р NOUN issue-2494 91 3 . . PROPN issue-2494 91 4 available available ADJ issue-2494 91 5 at at ADP issue-2494 91 6 : : PUNCT issue-2494 91 7 https://mof.gov.ua/storage/files/звіт_з_реалізації_судф_у_2022_році.pdf https://mof.gov.ua/storage/files/звіт_з_реалізації_судф_у_2022_році.pdf VERB issue-2494 91 8 the the DET issue-2494 91 9 budget budget NOUN issue-2494 91 10 of of ADP issue-2494 91 11 ukraine ukraine NOUN issue-2494 91 12 2021 2021 NUM issue-2494 91 13 : : PUNCT issue-2494 91 14 statistical statistical ADJ issue-2494 91 15 collection collection NOUN issue-2494 91 16 . . PUNCT issue-2494 92 1 kyiv kyiv PROPN issue-2494 92 2 , , PUNCT issue-2494 92 3 2022 2022 NUM issue-2494 92 4 . . PUNCT issue-2494 93 1 279 279 NUM issue-2494 93 2 р р NOUN issue-2494 93 3 . . PROPN issue-2494 93 4 available available ADJ issue-2494 93 5 at at ADP issue-2494 93 6 : : PUNCT issue-2494 93 7 https://mof.gov.ua/storage/ https://mof.gov.ua/storage/ PROPN issue-2494 93 8 files/2_budget_of_ukraine_2021.pdf files/2_budget_of_ukraine_2021.pdf NOUN issue-2494 93 9 lehkostup lehkostup NOUN issue-2494 93 10 , , PUNCT issue-2494 93 11 і і PROPN issue-2494 93 12 . . PROPN issue-2494 93 13     SPACE issue-2494 93 14 і і PROPN issue-2494 93 15 . . PROPN issue-2494 93 16 , , PUNCT issue-2494 93 17 & & CCONJ issue-2494 93 18 andryuk andryuk PROPN issue-2494 93 19 , , PUNCT issue-2494 93 20 а а PROPN issue-2494 93 21 . . PUNCT issue-2494 93 22     SPACE issue-2494 93 23 м м X issue-2494 93 24 . . PUNCT issue-2494 93 25 ( ( PUNCT issue-2494 93 26 2020 2020 NUM issue-2494 93 27 ) ) PUNCT issue-2494 93 28 . . PUNCT issue-2494 94 1 budgetary budgetary ADJ issue-2494 94 2 decentralization decentralization NOUN issue-2494 94 3 in in ADP issue-2494 94 4 ukraine ukraine NOUN issue-2494 94 5 : : PUNCT issue-2494 94 6 necessity necessity NOUN issue-2494 94 7 , , PUNCT issue-2494 94 8 results result NOUN issue-2494 94 9 and and CCONJ issue-2494 94 10 prospects prospect NOUN issue-2494 94 11 . . PUNCT issue-2494 95 1 market market NOUN issue-2494 95 2 infrastructure infrastructure NOUN issue-2494 95 3 , , PUNCT issue-2494 95 4 vol vol NOUN issue-2494 95 5 . . PROPN issue-2494 95 6 39 39 NUM issue-2494 95 7 , , PUNCT issue-2494 95 8 p. p. NOUN issue-2494 95 9 339–345 339–345 NUM issue-2494 95 10 . . PUNCT issue-2494 96 1 doi doi NOUN issue-2494 96 2 : : PUNCT issue-2494 96 3 https://doi.org/10.32843/infrastruct39-56 https://doi.org/10.32843/infrastruct39-56 PROPN issue-2494 96 4 consolidated consolidate VERB issue-2494 96 5 budget budget NOUN issue-2494 96 6 expenditures expenditure NOUN issue-2494 96 7 by by ADP issue-2494 96 8 element element NOUN issue-2494 96 9 . . PUNCT issue-2494 97 1 available available ADJ issue-2494 97 2 at at ADP issue-2494 97 3 : : PUNCT issue-2494 97 4 https://cost.ua/byudzhet-ukrayiny/expenditure/ https://cost.ua/byudzhet-ukrayiny/expenditure/ PROPN issue-2494 97 5 elements/ elements/ NUM issue-2494 97 6 research research NOUN issue-2494 97 7 on on ADP issue-2494 97 8 post post ADJ issue-2494 97 9 - - ADJ issue-2494 97 10 war war ADJ issue-2494 97 11 reconstruction reconstruction NOUN issue-2494 97 12 initiatives initiative NOUN issue-2494 97 13 . . PUNCT issue-2494 98 1 kyiv kyiv PROPN issue-2494 98 2 : : PUNCT issue-2494 98 3 kiis kiis PROPN issue-2494 98 4 , , PUNCT issue-2494 98 5 2023 2023 NUM issue-2494 98 6 . . PUNCT issue-2494 99 1 235 235 NUM issue-2494 99 2 p. p. NOUN issue-2494 99 3 available available ADJ issue-2494 99 4 at at ADP issue-2494 99 5 : : PUNCT issue-2494 99 6 https://ednannia.ua/images/ https://ednannia.ua/images/ X issue-2494 99 7 master_version_ukr_rebuilding.pdf master_version_ukr_rebuilding.pdf NOUN issue-2494 99 8 received receive VERB issue-2494 99 9 on on ADP issue-2494 99 10 : : PUNCT issue-2494 99 11 25th 25th NOUN issue-2494 99 12 of of ADP issue-2494 99 13 june june PROPN issue-2494 99 14 , , PUNCT issue-2494 99 15 2024 2024 NUM issue-2494 99 16 accepted accept VERB issue-2494 99 17 on on ADP issue-2494 99 18 : : PUNCT issue-2494 99 19 19th 19th ADJ issue-2494 99 20 of of ADP issue-2494 99 21 august august PROPN issue-2494 99 22 , , PUNCT issue-2494 99 23 2024 2024 NUM issue-2494 99 24 published publish VERB issue-2494 99 25 on on ADP issue-2494 99 26 : : PUNCT issue-2494 99 27 20th 20th NOUN issue-2494 99 28 of of ADP issue-2494 99 29 september september PROPN issue-2494 99 30 , , PUNCT issue-2494 99 31 2024 2024 NUM