Scientific Bulletin of the Odessa National Economic University 2018, 2, 139-156
Open Access Article
Ropotan Iryna
Candidate of Sciences (Ph.D.), Associate Professor of the Department of Finished Management and Stock Market, Odessa National Economic University, e-mail:Ropotan4ik@ukr.net
Ropotan, I. (2018). Methodological approaches to optimization of distribution of documentation determination by regions of the country. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 2 (254), pp.139-156.
The necessity to improve transfer instruments of financial convergence of local budgets is noted in almost all program documents, which define the tasks of the state policy in the sphere of regulation of socio-economic development of the regions. Practice shows that the formula for calculating state budget subsidies to local budgets contains a large number of parameters, some of which cause difficulties in their understanding. And, as the study confirms, the determination of the size of equalization subsidies in many cases occurs without taking into account real needs and opportunities of the regions. Therefore, in order to increase their effectiveness, the author proposed his own mechanism for their distribution by regions of Ukraine. The proposed methodology is characterized by greater transparency and objectivity in the distribution of financial assistance and more efficiently stimulates the growth of own revenues of local budgets of the regions. Moreover, the methodology presented in the article allows to concentrate budget funds in the regions most in need of them, and also allows to increase the importance of state aid.
sustainable development, financial support, transfers, equalization grants, region, financial convergence.
JEL classification: R 380
UD classification: 330.322.14