Erecting the system of vertical finical equalization in Ukraine
2013
А. О. Козенко | П. В. Дроща | Т. А. Данюк
The article analyzes range of problems related to the erection and development of vertical financial equalizing on the background of processes that have triggered after Ukraine acquired its sovereignty. The basic stages and trends of the development are detected for the vertical financial equalizing in Ukraine, which essentially corresponded to the changes in arrangement of inter-budget relations. It is proved that the currently available trends in the development of inter-budget relations in Ukraine have been associated with the stages of vertical financial equalizing in Ukraine. The current system for financial vertical equalization in Ukraine is self-contradictory and slows down social and economical development of the country. Taking this into account the proposals were established as regards the main approaches to further reforming of the system of vertical financial equalization in Ukraine in terms of its shifting to the market economy, setting budget laws of the country in conformity to the legislation on the structure of executive power and local governments, as well as other acts of law determining their functions.
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