Problems of state property management in Ukraine have been studied in the works of Ukrainian scientists V.
According to the Budget Code , all revenues and expenditures of local budgets from the standpoint of their impact on intergovernmental relations are divided into two major groups:
income (expenses) that are taken into account; revenues (expenditures) that are not taken into account when determining the amount of intergovernmental transfers.
Taxes and fees included in the first subgroup form the so-called "basket of revenues" of the local budget, which is the basis for quantitative calculations of intergovernmental transfers, and the revenues of the second group are own for the budget.
Thus, the expenditure powers of local budgets, given the connection with inter-budgetary relations can be divided into "own" (not taken into account) and "delegated" (taken into account). This approach is based on the provisions of Article 98 of the Budget Code and is called "Formula Calculation".
The amount of the equalization subsidy is defined as the excess of expenditures that are taken into account when calculating the amount of intergovernmental transfers and which is calculated using financial standards of budget security and adjustment factors over the basket of local government revenues or over fixed revenues.
However, considering the redistribution of financial resources related to financial equalization, integrated into the balance of revenues, expenditures and financing of the local budget, we can see a slightly more complex and ambiguous model than proposed to us, according to the formula of the Formula Calculation.
In Vinnytsia region there are 701 local budgets of villages, settlements and cities of district significance, on the territory of which live 1,230 thousand people. A characteristic difference of Vinnytsia region is the low population density and, accordingly, a large number of small territorial communities. Thus, in territorial communities with a population of up to 2 thousand people. 623.8 thousand people live, or 51% of the population of these communities, and the number of such communities is 576 or 82.2% and financial self-sufficiency is absent in the territorial communities of the region with a population of up to 3 thousand people, even taking into account financial equalization.
Thus, the lack of financial self-sufficiency of small territorial communities leads to a deterioration in the quality of public services provided by them, and the direction of delegated powers part of the revenues of the 2nd basket deprives such local budgets of financial resources to perform their own powers. development, but also maintaining the proper condition of the infrastructure of local communities.
The above also gives grounds to expect the reduction of existing imbalances and stimulation of community development, through administrative reform in Ukraine and consolidation of primary communities, which corresponds to the objective demographic and migration processes taking place in the country in recent decades.
Improving the system of formation of inter-budgetary relations will take place in the context of administrative-territorial reform.
At the stage before the implementation of this reform in order to increase the efficiency of the budget system it is necessary to strengthen the institutional capacity of the system of regulation of inter-budgetary relations as an important component of innovative development of territories.
The introduction of a new model of local budget formation by moving to budget planning at the district and administrative-territorial unit level, in which the share of subsidies does not exceed 70 percent in the structure of budget revenues, will undoubtedly strengthen the financial stability of local budgets and increase the budget system as a whole.
Managers of budget funds with a high level of subsidies should be transferred to the category of recipients of budget funds, which will significantly reduce the number of local budgets at a lower level and provide an opportunity to positively affect the stability of financial support of small administrative units (village, settlement) and strengthen the relationship inter-budgetary regulation, efficiency of planning and use of budget funds with socio-economic development of territories.
Issues of development and interaction of regions, relations between regional and central authorities are extremely important for Ukraine. After all, the lack of a sound policy of regional development of the state at the previous stage has led to a significant increase in disparities and exacerbation of economic and social problems.
In order to address these issues in the field of budgetary and regional development of Ukraine, which are barriers to accession to the EU, it is advisable to:
to carry out administrative reform, which would be based on sound indicators and balanced legislation; to create preconditions for ensuring the financial base of local self-government and economic independence of regions by increasing their own income sources; to implement the principle of decentralization of power in Ukraine, thus expanding the rights of local governments; reduce the share of transfers in local budget revenues and expand tax guarantees at the expense of part of the income tax and value added tax, establishing fairer rules for their interregional distribution.
The process of reforming inter-budgetary relations in Ukraine and the administrative-territorial structure should ensure the gradual achievement (by a wider range of powers) of territorial compliance between the powers of local governments, revenues transferred to them and expenditures of relevant budgets.
The above also gives grounds to expect the reduction of existing imbalances and stimulation of community development, by carrying out administrative reform in Ukraine and consolidation of primary communities, which corresponds to the objective demographic and migration processes taking place in the country in recent decades.
List of references
Budget Code of Ukraine: Law of 21.06. 2001 No. 2542-3. – www. work. gov. uaKravchenko VI Local finances of Ukraine: Textbook. Manual. – K: Knowledge, 1999 – 487p. Lunina I. Between budgetary relations in Ukraine: Conceptual approaches to reform // Economy of Ukraine. – 2002. – No. 5. – P. 10 – 16.
Management of state property in Ukraine: current issues. Abstract
In modern conditions, the issues of management of state property in Ukraine are quite relevant, as the state has begun to identify itself not only as the owner of property but also as a legislator, regulator, participant, ie the entity that defines and regulates top lab report writers the rules of conduct of all sub of economic activity and as a participant exercising the powers of a regulator of economic relations
Public administration characterizes the state of society, the development of economic life and political system. The state, being the largest owner, manages the objects of state property and regulates the processes of transformation of property relations in Ukraine.
State property ensures national security, achievement of national goals, satisfaction of public interests and needs. Public administration in the field of property relations should be carried out in order to create a more favorable environment for the functioning and activities of economic entities of the public sector of the economy and the formation of performance indicators of their activities.
When choosing a method and areas for improving the management of state property should pay attention to its purpose and main objectives. They can choose the following: ensuring the preservation of state property; rational and effective use; increasing the amount of property needed by the state; improving the technical condition of fixed assets.
Problems of state property management in Ukraine have been studied in the works of Ukrainian scientists V. Golikov, S. Doroguntsov, G. Klyuchikov, O. Paskhaver, O. Protsky, and M. Chechetov. Unfortunately, the issue of developing indicators for assessing the effectiveness of objects of state property that.
Due to the fact that public sector enterprises are limited by economic and legal frameworks, have a much higher level of social burden than non-state sector enterprises, have minimal entrepreneurial freedom, so they are in some cases uncompetitive and less efficient than private ones.
According to V. Ya. Malinovsky, the purpose of management is to organize the joint activities of people, their individual groups and organizations, to ensure coordination of interaction between them, and its essence – the implementation of control over the relevant objects [1,146].
In modern conditions, the issues of management of state property in Ukraine are quite relevant, as the state has begun to identify itself not only as the owner of property but also as a legislator, regulator, participant, ie the entity that defines and regulates the rules of conduct of all sub of economic activity and as a participant exercising the powers of a regulator of economic relations.
The state, acting as a subject of government, gives public administration property specific qualities, among which are the following:
systematization – due to this quality of management is carried out in a coordinated, purposeful, efficient and constant manner; supremacy – the state centrally undertakes to carry out and coordinate management, in order to ensure the public interest; certainty – the limits of the spread of public administration can be defined not only as existing within the nation-state, but also those that go beyond its borders and are manifested in the foreign policy of the state.
Thus, the process of state property management should be aimed at achieving strategic and tactical goals of the national economy.
The following can be selected as strategic goals:
growth of national wealth; improving the welfare of the population; increasing the level of employment; reducing inflation; attraction of investment resources; financial rehabilitation of business entities of state ownership; improving the technical condition of fixed assets of state enterprises.
Tactics to achieve these goals is to use the following methods and tools:
regulation of the ratio of supply and demand; harmonization of production and employment; The gap between revenues and reducing the gap between revenues and reducing the expenditures of state and local budgets; improvement of the business environment, intensification of business activity on the territory of the location of state-owned economic entities; filling and optimizing cash and financial flows; expansion of the list of participants in property relations.
The main task of state property management is the perception of scientific and technological progress through the use of advanced technologies, which allows to create strategic and competitive advantages of domestic businesses in the world market.