Методичні засади забезпечення фінансової самодостатності місцевих бюджетів

Abstract

У дисертації проаналізовано основні тенденції та проблеми функціонування системи місцевих фінансів в Україні; здійснено трендовий, компаративний та бібліометричний аналіз понятійно-категоріального апарату у сфері фінансової децентралізації та її зв’язку з фінансовою самодостатністю місцевих бюджетів; запропоновано комплексну систему оцінювання фінансової самодостатності місцевих бюджетів, що дозволила порівняти її рівень в Україні з іншими країнами, а також здійснити компаративний аналіз для найбільших міст Сумської області; виявлено закономірності її впливу (комплексно та поелементно) на показники економічного, інвестиційного та інноваційного розвитку країни; розроблено пропозиції щодо удосконалення системи місцевих податків і зборів, а також системи фінансового вирівнювання в Україні.

The scientific novelty of the obtained results lies in the development of scientific and methodological principles and applied tools for evaluation and provision of local budget fiscal autonomy. It was developed a comprehensive two-level system of evaluation of local budget fiscal autonomy, based on relevant indicators for measuring the quality of income and expenditure of local budget, determined on the basis of the Cronbach's alpha test, taking into account the results of benchmarking analysis of best domestic and foreign practices and ranked based on the Fishburne method. This allows us to assess the overall level of local budget fiscal autonomy in Ukraine, as well as to monitor the progress of the reform of fiscal decentralization in relation to individual administrativeterritorial units that forms the basis for international (first level) and domestic (second level) comparative analysis. It also were improved methodological principles of substantiation of the role and place of local budget fiscal autonomy in the development of the economy, which differs from the existing ones by building a system of linear regression dependencies for Ukraine and a sample of European countries (based on a panel data model with random effects) of the local budget fiscal autonomy indicator and its components (revenue and expenditure decentralization, tax autonomy, independence from intergovernmental transfers, the ratio of local budget own expenditures to their own revenues) on parameters of investment attractiveness and economic development of the country. This allows us to identify macroeconomic indicators that are most sensitive to changes in the local budget fiscal autonomy and its components, which forms the basis for adjusting the directions of local finance reform in Ukraine. Besides, it was improved the methodological basis for determining the directions of reforming local taxes and fees in Ukraine, which in contrast to the existing implemented on the basis of benchmarking analysis of a group of unitary European countries, determined by Ward's hierarchical clustering method taking into account similarities in tax autonomy levels. This allowed forming specific proposals for reforming in Ukraine the structural and organizational aspects of the collection of real estate tax, transport tax and tourist tax, as well as taxation of real estate sales. Moreover, it was developed scientific bases of substantiation of vectors of reforming fiscal equalization system in Ukraine, which, unlike other approaches, is carried out on the basis of a comparative analysis of the tightness of variation in the levels of tax, revenue and expenditure decentralization. This allowed formalizing proposals of improvement the mechanisms equalization of tax and expenditure capacity of administrative-territorial units in order to strengthen the local budget fiscal autonomy. It was further developed theoretical principles of development of the theory of fiscal decentralization and local budget fiscal autonomy, which differ from the existing by systemic combination of trend (Google Trends), bibliometric (VOSviewer v.1.6.10) and comparative (Google Books Ngram Viewer) analysis. This allowed identifying and formalize the contextual (identified reasons and periods of change of interest in the issues of fiscal decentralization, budget transparency and local budget fiscal autonomy, the dominant areas of research in this area and cross-sectoral cohesions) and evolutionary (in the coordinate system "period of research – their content – their geography") patterns, to carry out clustering of research networks by affiliation of scientists (geographical and institutional aspects), to identify leaders of scientific schools. It was also further developed methodological tools for determining the components of the local budget fiscal autonomy, which act as catalysts for accelerating the level of innovative development of the country, which, unlike other approaches, is based on a combination of Hausman test, correlation analysis tools and panel data regression modeling (model with fixed effects), provides for the formalization of the impact on the index of innovative development of the country both composite indicator of local budget fiscal autonomy, and its components. This allowed us to identify components of local budget fiscal autonomy that are innovatively attractive.