Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Publicación cientíca en formato digital
ISSN-Versión Impresa 0798-1406 / ISSN-Versión on line 2542-3185
Depósito legal pp 197402ZU34
ppi 201502ZU4645
Vol.40 N° 75
2022
Recibido el 27/09/2022 Aceptado el 28/11/2022
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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avan ces o re sul ta dos de in ves ti ga ción en las áreas de Cien cia Po lí ti ca y De re cho Pú bli-
co, los cua les son so me ti dos a la con si de ra ción de ár bi tros ca li fi ca dos.
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Pe rio di cals Di rec tory, EBS CO. Se en cuen tra acre di ta da al Re gis tro de Pu bli ca cio-
nes Cien tí fi cas y Tec no ló gi cas Ve ne zo la nas del FO NA CIT, La tin dex.
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OIRALITH
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Vol. 40, Nº 75 (2022), 164-179
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
The role of budgets in strengthening the
nancial base of local self-governments
DOI: https://doi.org/10.46398/cuestpol.4075.11
Veronika Khudolei *
Oksana Karpenko **
Iryna Tarnovska ***
Iegor Biriukov ****
Ivan Smyrnov *****
Abstract
The purpose of this study was to justify the role of local budgets
in strengthening the nancial base of local self-government in
modern conditions of social development, oriented to the processes
of democratization and decentralization of political power. The
research methodology used was an integral approach, which
allowed investigating the role of local budgets in strengthening
the nancial base of local self-government from an economic,
organizational and legal point of view. A comprehensive approach allows
to systematically address the denition of the role of local budgets and to
highlight their specic characteristics. It is concluded that, scientically
identifying the various aspects of the functioning of local budgets allowed to
distinguish their essence from the point of view of combining organizational,
economic and legal approaches to, at the same time, consider them as a
multifunctional system of nancial, economic, legal and social relations,
which provides for the possibility of redistribution of income due to the
creation and use of monetary funds of the authorities of local authorities,
to meet the public needs of the population and sustainable development of
the territories.
* Doctor of Economic Sciences, Professor, Rector, IHE "Academician Yuriy Bugay International
Scientic and Technical University", Kyiv, 3 lane Magnitogorsky, 02000, Ukraine. ORCID ID: https://
orcid.org/0000-0002-6658-7065.
** Doctor of Economic Sciences, Professor, Department of Management, Marketing and Public
Administration, IHE "Academician Yuriy Bugay International Scientic and Technical University",
Kyiv, 3 lane Magnitogorsky, 02000, Ukraine. ORCID ID: https://orcid.org/0000-0003-2943-1982.
*** PfD in Economics, Associate Professor, Department of Management, Marketing and Public
Administration, State University of Infrastructure and Technologies, Kyiv, 9 Kyrylivska Str., 04071,
Ukraine. ORCID ID: https://orcid.org/0000-0003-2027-946X
**** PhD in Economics, Associate Professor, Department of Management, Marketing and Public
Administration, IHE "Academician Yuriy Bugay International Scientic and Technical University", 3
Magnitogorsky Lane, Kyiv, 02000, Ukraine. ORCID ID: https://orcid.org/0000-0001-5333-8839
***** PhD Student, Department of Management and Civil Service, Chernihiv Polytechnic National
University, 95 Shevchenka Str., Chernihiv, 14035, Ukraine. ORCID ID: https://orcid.org/0000-0003-
4935-4777.
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Keywords: local budget; public nance; local self-government; territorial
community; scal policies.
El papel de los presupuestos en el fortalecimiento de la
base nanciera de los gobiernos autónomos locales
Resumen
El propósito de este estudio fue justicar el papel de los presupuestos
locales en el fortalecimiento de la base nanciera del autogobierno local en
las condiciones modernas de desarrollo social, orientadas a los procesos de
democratización y descentralización del poder político. La metodología de
investigación empelada fue un enfoque integral, que permitió investigar el
papel de los presupuestos locales en el fortalecimiento de la base nanciera
del autogobierno local desde un punto de vista económico, organizativo y
legal. Un enfoque integral permite abordar sistemáticamente la denición
del papel de los presupuestos locales y resaltar sus características
especícas. Se concluye que, identicar cientícamente los diversos
aspectos del funcionamiento de los presupuestos locales permitió
distinguir su esencia desde el punto de vista de la combinación enfoques
organizativos, económicos y jurídicos para, al mismo tiempo, considerarlos
como un sistema multifuncional de relaciones nancieras, económicas,
jurídicas y sociales, que prevé la posibilidad de redistribución de ingresos
debido a la creación y uso de fondos monetarios de las autoridades de los
entes locales, para satisfacer las necesidades públicas de la población y el
desarrollo sostenible de los territorios.
Palabras clave: presupuesto local; nanzas públicas; autogobierno
local; comunidad territorial; políticas scales.
Introduction
The trends of global development demonstrate the actualization of
directing the eorts of states to the development of regions. This is conrmed
by the processes of decentralization in European and other countries of the
world. It is the principles of democracy and decentralization of power that
are relevant issues for social development.
In turn, aspects of decentralization and democratization determine
theoretical and methodological research and their practical implementation
in the area of the role of local budgets in the development of territorial
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The role of budgets in strengthening the nancial base of local self-governments
communities and their importance in strengthening the nancial base
of local self-government. Strengthening the nancial base of local self-
government depends on many factors, rst of all, on inter-budgetary
relations established at the country level and the degree of decentralization.
Another important aspect is the creation of conditions and motivational
foundations for the most eective use of all potential opportunities for
socio-economic development of territorial communities and regions in the
direction of ensuring their self-suciency and increasing competitiveness.
The above and other actualize research in the direction of substantiating
the role of local modern conditions of democratization and decentralization
of power.
The purpose of this study is to justify the role of local budgets in
strengthening the nancial base of local self-government in modern
conditions of social development aimed at the processes of democratization
and decentralization of power.
1. Literature Review
Scientists from dierent countries of the world devoted their research
to issues of local budgets. These issues become especially relevant in the
context of strengthening the nancial base of local self-government.
Scientists (Bronić et al., 2022) have set themselves the goal of nding
out whether budget transparency allows better control of public nances,
especially in the pre-election period.
The article (Čjková et al., 2022) proposes the concept of performance-
oriented budgeting at the level of local self-government with an emphasis
on its importance for strategic management at the level of local self-
government. Based on the results of the research, the authors explored the
advantages of implementing this concept, the relevant paths and obstacles,
as well as important recommendations for improving its use.
Within the framework of the research (Derhaliuk et al., 2021; Popelo
et al., 2022; Grosu et al., 2021), the state policy of transformation of the
potential-generating space in the context of intensication of regional
development was investigated, the possibilities of transformation of
regional models of nancial behavior of households were analyzed, and
the conceptualization of the model of nancial management in Romanian
agriculture was presented.
The authors of the article (Aisyiyah et al., 2022) conducted a qualitative
and secondary analysis of data on the local budget and scal capacity at the
subnational level in Indonesia.
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According to the scientists, this will make it possible to understand
the consequences and the response of the provincial government in the
conditions of a decentralized economy during the pandemic. Within the
framework of the study (Oprea et al., 2022), the authors indicated the role
played by local nances in regional development, taking Romania as an
example. The recommendations of scientists are aimed at local scal policy
in order to optimize the structure of local budget indicators.
Of practical importance is the paper (Park and Park, 2022) of determining
the inuence of citizens in the budget on the dierence between the original
and nal versions of local government budgets. The authors concluded that
citizens are reluctant to change their income due to the lack of exibility in
the distribution of the tax burden.
Researchers Stryzhak et al., (2022) analyze the role of local budgets in
nancing health care in communities and introduce a discussion on the
possibility of expanding the powers of local self-government bodies in the
eld of health care. The authors of articles (Dubyna et al., 2021; Areeva et
al., 2021; Garafonova et al., 2021) study the global experience of introducing
modern innovative and information technologies in the functioning of
nancial institutions, the peculiarities of the functioning of the economic
security system in the conditions of transformation of power, and also
analyze the functions of state management of regional development in the
conditions of digital transformation of the economy.
Scientists (Dai et al., 2022) have analyzed optimal interregional
redistribution and local budget rules. The article examines whether a
contributing redistributive region should face fewer borrowing constraints
than a recipient region. The authors of the article (McQuestin et al., 2022)
are convinced that budgeting is a valuable anticipatory tool capable of
supporting technically ecient production, managing nancial vulnerability
and increasing nancial stability. As a conclusion, the sources of budget
inaccuracy and the implications for technical eciency are explored using
a six-year cohort of Australian local government data.
The author of the research paper (Helge, 2021) is convinced that scal
decentralization requires an increase in local revenues and responsibility
for costs in order to improve the eciency of public service provision. As
a result of the research, it was concluded that caution should be exercised
when initiating decentralization reforms in the context of local capture.
Of practical importance are studies (Zhavoronok et al., 2022; Nikiforov
et al., 2022; Abramova et al., 2021; Grigoraș-Ichim et al., 2018), which
are devoted to the regulatory policy of the conceptual foundations of the
development of public-private partnership, the functioning of the VAT
administration ecosystem in electronic commerce, and the formation of the
perception and vision of business entities from the border zone Romania -
Ukraine - Moldova regarding interim nancial reporting.
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The role of budgets in strengthening the nancial base of local self-governments
The study (Lysiak et al., 2021) proved that a systematic assessment
of the nancial sustainability of local budgets is important for the timely
identication of budget imbalances and the identication of their causes.
According to the authors, this will contribute to the adoption of reasonable
management decisions of a current and strategic nature regarding the
development of territories, the provision of high-quality local communal
services and an increase in the level of well-being of the population. It has
been established that the main component of the budgetary capacity is
the tax component, it is the basis of the formation of local budgets of the
territorial community.
The article (Tulchynska et al., 2021) examines the scal stimulation
of spatial development, namely the case studies of EU conicts. The
authors (Patytska et al., 2021) proposed a methodology for diagnosing
the budgetary capacity of territorial communities based on income, aimed
at a comprehensive quantitative and qualitative assessment of the state,
strengths and weaknesses of the economy of the administrative-territorial
unit and determining the place and role in it.
Despite existing publications, the study of the role of local budgets in
strengthening the nancial base of local self-government is an extremely
relevant and important issue that requires further study and analysis.
2. Results
World practice proves the ever-increasing role of local budgets, this is
due to the fact that at the level of regions and territorial communities, the
city government is more aware of the needs of public services of the local
population, local self-government bodies can more quickly and eectively
solve urgent needs. This reduces the burden on state authorities, and
reduces the costs of maintaining the public sector.
However, in order to solve issues related to socio-economic and
ecological development, local self-governments need the powers and
nancial resources assigned to them. Decentralization of power contributes
to the improvement of the eciency of local nances. Simultaneously with
the growing importance of local self-government, the role of local budgets
is growing.
Local budgets can be considered from an economic, legal and
organizational point of view, but they are all interconnected and do not
contradict each other. From the point of view of the economic approach,
the local budget is a system of economic relations.
The approach of organizations allows the local budget to be considered
as a certain fund, a toolkit for the formation, distribution and use of nancial
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Vol. 40 Nº 75 (2022): 164-179
resources, which makes it possible to perform the functional duties of local
self-government bodies. The legal approach of the local budget considers a
certain legal act, a nancial plan, and a breakdown of local nances.
The duality of the concept of the local budget makes it possible to
distinguish its essence from the point of view of combining organizational,
economic and legal approaches and to consider it as a multifunctional
system of nancial, economic, legal, social relations, which provides for
the possibility of income redistribution thanks to the creation and use
of monetary funds of local authorities to meet the public needs of the
population and sustainable development of territories.
The local budget reects a large number of aspects, such as:
• the level of democracy and the level of centralization and
decentralization of the state system;
• the functional saturation of local self-government and the level
of distribution of powers between dierent branches of power
structures;
• nancial, political, economic, legal, organizational relationships
between subjects of economic relations;
• level of satisfaction of social needs;
• opportunities to ensure sustainable development, etc.
The local budget plays an important role in the development of local
self-government, the population of territorial communities, the socio-
economic and ecological development of certain territories, regions and the
state as a whole, as it includes an economic, organizational and legal entity.
Local budgets carry a functional load, while the local budget has a certain
material meaning, as it is characterized by a set of nancial resources that
are formed, distributed and used in the process of social relations arising in
relation to local nances.
Also, local budgets are endowed with a legal status, since there is a
legally established procedure for their establishment, discussion, and
approval, which serves as a basis for determining them in the nancial plan
of a specic territory.
170
Veronika Khudolei, Oksana Karpenko, Iryna Tarnovska, Iegor Biriukov y Ivan Smyrnov
The role of budgets in strengthening the nancial base of local self-governments
Figure No. 01. The essence of local budgets and their relationship with the
development of self-government
Source: systematized by the authors.
During the military conict in Ukraine, the role of local budgets in local
self-government and economic development of territorial communities and
regions is growing. In general, changes in the role of local self-government
in the short term also changed the role of local budgets. Thus, with the
acquisition of independence in Ukraine, the importance of local self-
government and the role of local budgets changed. Several stages of this
process can be distinguished:
Firstly, from independence in 1991 to 2000, there was an initial transition
from a rigid centralized management system and inter-budgetary relations
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to consolidation of the rights and functions of local self-government with
a variable scal and nancial system in the direction of consolidation of
the rights of local self-government bodies to part of scal revenues to local
budgets, rules for the formation of nancial relationships between budgets
of dierent levels. In this period, the main attention was not paid to local
budgets as such, but to the construction of new nancial and scal relations
in an independent country;
Secondly, from 2001 to 2014, the next stage can be singled out, which was
aimed at increasing the importance of local self-government and the role
of local budgets. The most signicant in this period was the consolidation
and establishment of a system of inter-budgetary transfers, planning and
forecasting of budgets for the medium-term perspective, expansion of the
tax base of budget revenues at all levels, including local budgets, which was
enshrined in the unied Budget Code, and the transfer of budgets to treasury
services, which became the basis for the beginning of the next stage;
Thirdly, the period from 2014 to 2022 became the most signicant stage
in the development of local self-government and increasing the role of local
budgets. In connection with the adopted course for European integration
as a result of administrative and territorial reformation in the direction
of decentralization of power and transfer of some functions to the local
level. The decentralization of power and their delegation to the local level
was accompanied by nancial decentralization with the expansion of the
nancial capabilities of local self-government and the strengthening of its
self-suciency.
The main aspect in this direction was the introduction of a new system
of horizontal equalization of the scal capacity of inter-budgetary relations,
which was enshrined in the budget resolution and contributed to increasing
the motivation of local self-government regarding the receipt of tax revenues
to local budgets at the expense of the economic development of economic
entities of these territories.
Fourthly, from 2022 to this time, in connection with the beginning of
aggression on the territory of Ukraine by the Russian Federation, there was
an urgent need to review the role of local self-government in connection
with the inability of certain territories to support themselves nancially as
a result of military actions on their territories, which led to the relocation
from their territory of businesses that were the main donors of tax revenues
to local budgets and the displacement of a signicant number of people
from their territories, as well as signicant losses of infrastructural, social,
industrial and other facilities on the territory of such communities and
regions.
This development of local self-government and the growth of its
importance in the socio-economic development of the country lead to an
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Veronika Khudolei, Oksana Karpenko, Iryna Tarnovska, Iegor Biriukov y Ivan Smyrnov
The role of budgets in strengthening the nancial base of local self-governments
increase in the role of local budgets, taking into account the European
integration vector of Ukraine’s development and compliance with the
principles of democracy and decentralization of the country’s management
mechanism as a whole. A signicant push for institutional changes in
the direction of decentralization of power was caused by changes in state
nances in the direction of increasing the nancial self-suciency of local
budgets.
Among the main features of local budgets in relation to others, the
following should be highlighted (Figure. No. 02):
• the xed status of the local budget, which is approved by the decision
of representatives of local self-government bodies for the relevant
nancial period, that is, the local budget does not acquire the force
of law from a legal point of view;
• the sphere of inuence of the local budget extends exclusively to a
specic territory in relation to individuals and legal entities located
and legally registered on it, outside of which this act has no legal
force;
• according to the functional direction, the local budget has a social
focus and ensures the improvement of the level and quality of life of
the population;
• local self-government bodies have the right to independently form
the local budget, which depends only on the terms of approval of
the consolidated budget of the country, as well as to independently
establish sources of income in accordance with the legally established
limits and established spending powers;
• local self-government bodies have the right to determine the rates of
local taxes, fees and payments in the specied territory by their own
legally established decisions;
• the existence of the principle of horizontal inter-budgetary alignment
and close relations with the budgets of other levels, which makes
it possible, in case of the inability of the local budget to cover the
expenses of performing the assigned functions, to achieve balancing
thanks to subsidies and subventions from the consolidated state
budget;
• for the local budgets of the city of Kyiv and cities of regional
importance, granting the right to attract loans from international
organizations, which is especially relevant during the period of
military conict on the territory of Ukraine, subject to the provision
of local guarantees;
• giving local self-government bodies the right to choose an institution
for servicing local budget funds.
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Figure No. 02. Peculiarities of local budgets and their role in ensuring local self-
government. Source: systematized by the authors
Local budgets play a unique, specic role as the nancial base of local
self-government, as they provide:
• constitutional rights of the population of communities regarding the
use of public goods and provision of social development;
• performance of functions and duties entrusted to local self-
government bodies in accordance with the principles of
decentralization of power and democratic social development;
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Veronika Khudolei, Oksana Karpenko, Iryna Tarnovska, Iegor Biriukov y Ivan Smyrnov
The role of budgets in strengthening the nancial base of local self-governments
• nancial stability of the development of local communities due to
the process of redistribution of nancial resources among members
of society;
• meeting the needs of local territorial communities in social services
in the eld of education, health care, sports, culture, security and
social protection;
• activation of socio-economic and ecological development of
territories in accordance with strategic plans for their development;
• functioning of the national income redistribution mechanism in
society;
• reducing the asymmetry of territorial development due to the
possibility of local solutions to economic development problems and
stimulation of business entities, which makes it possible to ensure
the revenue part of local budgets and increase the social orientation
of expenditures;
• self-suciency of local authorities due to the creation of a nancial
base and the ability to regulate local taxes and fees;
• rationalization of expenses of the system of budgetary relations and
redistribution of nancial funds, including thanks to horizontal
equalization;
• activation of stimulation of provision of strategic development of
territories;
• rationalization of the use of nancial resources in the direction of
increasing the eciency of the use of nancial resources;
• the most eective solution to the problems of the development of
local communities with the optimal response time to the problems
that arise;
• a determining role in the social, economic, cultural, ecological
development of local communities;
• interaction between local self-government bodies, population,
business entities in the process of formation and use of local nances;
• performing the functions of state nances and the budget system of
the country as a whole as their subsystem.
• At the same time, there are limiting factors regarding the determining
role of local budgets in the development of local self-government,
such factors should include the following:
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- asymmetry of socio-economic and ecological development
of territorial communities and regions, which is provoked
by various factors such as natural and geographical location,
availability of natural resources, development of productive
forces, branching of industrial and social infrastructure, etc.;
- dierentiation in local budget revenues, which is associated
with the asymmetry of the economic development of territories,
which, in turn, leads to signicant dierences in expenditures
and requires horizontal equalization of the solvency of local
budgets;
- unsatisfactory level of medium-term planning and forecasting
of local budgets in terms of expenditures and means of
covering them, which leads to the threat of underfunding of
local projects;
- imperfection of the decentralization mechanism and
insucient provision of functional obligations of local
authorities, which leads to a shortage of nancial resources
and failure to fulll delegated powers at the local level;
- the imperfection of inter-budgetary relations, which leads to a
decrease in the motivation of local self-government regarding
the development and provision of self-suciency of local
budgets;
- ineciency in the use and utilization of the existing potential
of the territories and the identication of latent opportunities,
which leads to a lack of receipt of revenues to local budgets;
- imperfection in ensuring the nancial independence of local
budgets, which leads to a decrease in the motivation of local
self-government to increase nancial self-suciency;
- the absence of an eective mechanism for the protection of local
budgets from crises and risks of economic development, which
reduces the investment capacity of local budgets, generates
ineciency of spending and reduces the self-suciency and
eciency of the development of territories.
In general, an important determinant of determining the role of
local budgets is the system of social relations existing in the country,
the institutional foundations of the functioning of the nancial system,
political orientation, the development of public institutions, the degree of
decentralization of governmental powers, the democracy of society, etc.
176
Veronika Khudolei, Oksana Karpenko, Iryna Tarnovska, Iegor Biriukov y Ivan Smyrnov
The role of budgets in strengthening the nancial base of local self-governments
Conclusion
Thus, it can be noted that local budgets ensure the democratic
development of public relations as a result of decentralization processes
and contribute to the satisfaction of public requests. Expenditures of local
budgets ensure the performance of the functions and powers entrusted
to local self-government bodies and are aimed at the socio-economic and
ecological development of the territories.
The scientic novelty of the study is the determination of the role of
local budgets in strengthening the nancial base of local self-government
in modern conditions of social development aimed at the processes of
democratization and decentralization of power, which is justied by: rstly,
a comprehensive approach to the essence of local budgets, combining
their economic, organizational and legal direction; secondly, by changing
the importance of local self-government and the development of inter-
budgetary relations, taking into account the implemented reforms; thirdly,
by implementing the principles of decentralization of power relations and
their democratization.
Issues related to increasing the self-suciency of local budgets and
ensuring the functional powers of local self-government in modern
conditions of macroeconomic instability, including those caused by military
actions on the territory of Ukraine by the Russian Federation, require
further scientic research.
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Esta revista fue editada en formato digital y publicada
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Universidad del Zulia. Maracaibo-Venezuela
Vol.40 Nº 75