Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 8 (48)

Published: 2019.09.17

DOI: 10.37128/2411-4413-2019-8

Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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IMPLEMENTATION OF THE ADMINISTRATIVE-TERRITORIAL REFORM IN UKRAINE IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES

DOI: 10.37128/2411-4413-2019-8-7

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BONDARENKO Valery - Doctor of Economic Sciences, Dean of the Accounting and Finance

Faculty of VTEI KNTEU, professor of marketing and advertising department of VTEI KNTEU (21000,

Vologda, Soborna St., 87, bondarenkovm@rambler.ru)

DUBCHAK Viktor - Candidate of Technical Sciences, Associate Professor, Department of

Mathematics, Physics and Computer Technologies, Vinnytsia National Agrarian University (21008,

Vinnytsya, 3, Solyaschyna St., viktor_dubchak@rambler.ru

Annotation

The paper defines the main provisions of the methodological framework for ensuring the financial

sustainability of local budgets in a context of decentralization. The model of the reformed system of public

authorities at the local level is shown. The structure of the executive bodies of the united territorial

community is presented and the advantages and disadvantages of the implementation of administrative

and territorial reform in Ukraine are indicated, the perspective model of the reformed system of public

authorities at the local level is presented, the conditional minimum structure of executive bodies of the

united territorial communities is established, their financial stability and development of local budgets,

the implementation of administrative and territorial reform in Ukraine is invest igated. Such

implementation of the administrative-territorial reform requires the consideration of the economic, spatial,

geographical, sociocultural, demographic, and environmental aspects of the development of local

communities, since the observance of these conditions will create a real basis for the development of

financially wealthy territorial communities.

Keywords: community, financial sustainability, local budgets, power, local government, decentralization.

List of references

1. Bikadorova, N.O. (2013). Finansova detsentralizatsiya mistsevoho samovryaduvannya

[Financial decentralization of local self-government]. Economic Bulletin Donbass: Sciences. journ /

Lugansk nats Untitled T. Shevchenko, Institute of Economics. Industry National acad. Sciences of Ukraine

[in Ukrainian].

2. Volokhov, I. S.( 2011). Finansova detsentralizatsiya, yiyi nedoliky ta perevahy [Financial

decentralization, its disadvantages and advantages Prometheus]. Kyiv: Prometey [in Ukrainian].

3. Gerchakivsky, S.D. & Kabash, O.R. (2009). Teoretychnyy lohos fiskalʹnoyi detsentralizatsiyi

[The Theoretical Logos of Fiscal Decentralization] Regional economy. [in Ukrainian].

4. Detsentralizatsiya ta efektyvne mistseve samovryaduvannya: [Decentralization and Effective

Local Self-Government] Teach. manual for officials of local and regional authorities and local

government development specialists. Kyiv: UNDP MGSDP. [in Ukrainian].

5. Zaychikova, V.V. (2007). Mistsevi finansy Ukrayiny ta yevropeysʹkykh krayin [Local finances of

Ukraine and European countries]. Kyiv: NDFI [in Ukrainian].

6. Kaminskaya, N.V. (2014). Detsentralizatsiya vlady i dosvid yiyi provedennya u zarubizhnykh

derzhavakh [Decentralization of power and experience of its conduct in foreign countries]. Scientific

Notes of the Institute of Legislation of the Verkhovna Rada: sciences Works / Institute of Legislation of

the Verkhovna Rada. [in Ukrainian].

7. Official website of the Department of Structural Transformation of the Office of the President of

the Council of Ministers of Poland. zakon1.rada.gov.ua. Retrieved from http://zakon1.rada.gov.ua/

laws/show/333-2014-р. [in Poland].

8. Official site Decentralization of power [Electronic resource]. Retrieved from

http://www.decentralization.gov.ua/region/item/id/5. [in Ukrainian].

9. On Approval of the Concept of Reforming Local Self- Government and Territorial Organization of Power

in Ukraine. Order of the Cabinet of Ministers of Ukraine dated April 1, 2014, No. 333-p. [in Ukrainian ].

10. Bell, M., Adams, C. (1999). Fiscal Decentralization Indicators: Local Democratic Governance.

Proceedings of 92 'annual conference. Atlanta: National Tax Association [In America].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).