Introduction. With the conduction of the reform of decentralization of power in Ukraine in the model of financial equalization, the emphasis is placed on aligning budgets on incomes with the use of separate equalization tools by expenditures. The introduction of the new alignment system involves a number of problems.

Purpose. Solving the problems of financial equalization in Ukraine in the conditions of modern reforms and finding the ways of its improvement.

Results. The investigation of features and instruments of financial equalization in the context of conducting modern reforms in Ukraine has made it possible to identify issues that do not contribute to the reduction of vertical and horizontal budget imbalances, but also increase them. 

The main problems of financial equalization of local budgets are allocated, namely: inconsistency of incomes with expenditure powers of local budgets; instability of local budget revenues over time due to frequent changes in tax and budget laws of the state; violation of the transparency of transfer of transfers; a lack of clear separation of expenditure powers between the levels of government and others.

The modernization of the modern equalization system should be aimed at creating equal financial opportunities for the sustainable development of individual territories and the country as a whole, providing macroeconomic stability and economic growth, promoting the improvement of quality of public services and their compliance with the developed state standards.

Conclusions. There are proposed the directions of perfection of the modern system of financial equalization in the part of changes in the procedure for enrollment of personal income tax to local budgets by the place of residence of the person, and not by the place of employment; changes in the approaches of calculating the index of tax capacity; a reasoning of the necessity of development and approval of new state service standards for the social sectors.

Ключові слова

financial equalization, budget, development of territories, decentralization

Повний текст:



Voznyak, H. (2017). Biudzhetne vyrivniuvannia: teoretyko-metodolohichni aspekty [Fiscal equalization: theoretical and methodological aspects]. Fіnansy Ukrayiny – Finance of Ukraine, 4, 42–54 [in Ukrainian].

Kulchyczkyj, M. I., Zabroczka, O. V. (2015). Finansove terytorialne vyrivniuvannia v systemi mizhbiudzhetnykh vidnosyn [Financial territorial equalization in the system of intergovernmental fiscal relations]. Lviv: Lvivskyj natsionalnyi universytet im. Franka [in Ukrainian].

Kyrylenko, O. P. Dosiahnennia stratehichnykh oriientyriv udoskonalennia mizhbiudzhetnykh vidnosyn v Ukraini [Achievement of strategic guidelines for the improvement of intergovernmental fiscal relations in Ukraine]. Fіnansy Ukrainy – Finance of Ukraine, 8, 19–28 [in Ukrainian].

Lunіna, І. O. (2002). Mіzhbiudzhetnі vіdnosyny v Ukrainі: konceptualnі pіdkhody do reformuvannia [Intergovernmental relations in Ukraine: conceptual approaches to reform]. Ekonomіka Ukrainy – Economy of Ukraine, 5, 10–16 [in Ukrainian].

Lyutyj, I. O. (2009). Teoretyko-metodologichni zasady biudzhetnoi polityky [Theoretical and methodological foundations of fiscal policy]. Fіnansy Ukrainy – Finance of Ukraine, 12, 13–19 [in Ukrainian].

Kazyuk, Ya. M. (2013). Porivnialni kharakterystyky instrumentiv finansovoho vyrivniuvannia: yevropeiskyi dosvid [Comparative characteristics of financial equalization instruments: European experience]. Naukovyi visnyk akademii munitsypalnoho upravlinnia – Scientific Bulletin of the Academy of Municipal Governance, 3, 160–170 [in Ukrainian].

Oparіn, V. M. (2015). Domіnanty ta prіorytety fіnansovoho vyrіvniuvannia v Ukrainі [Dominants and priorities of financial equalization in Ukraine]. Fіnansy Ukrayiny – Finance of Ukraine, 6, 29–43 [in Ukrainian].

Piontko, N. (2015). Zarubizhni modeli finansovoho vyrivniuvannia ta perspektyvy yikh uprovadzhennia v Ukraini [Foreign models of financial equalization and prospects for their implementation in Ukraine]. Biznesinform, 9, 43–54 [in Ukrainian].

Pysmennyi, V. V. (2018). Teoretyko-metodologichni aspekty formuvannia miscevykh biudzhetiv [Theoretical and methodological aspects of the formation of local budgets]. Ternopil: TNEU [in Ukrainian].

Shyshko, O. V. (2007). Metodologichni zasady systemy finansovoho vyrivniuvannia yevropeiskykh krain [Methodological principles of the system of financial equalization of European countries]. Naukovi praci NDFI – Scientific Works of NDFI, 3, 48–60 [in Ukrainian].

Fedosov, V. M., Yuriy, S. I. (2012). Biudzhetna systema [Budget system]. Kyiv, Centr uchbovoi literatury; Ternopil: Ekonomichna dumka [in Ukrainian].

Storonianska, I., Benovska, L. (2018). Osoblyvosti finansovoho vyrivniuvannia rozvytku terytoriy v umovakh biudzhetnoi detsentralizatsii [Тhe peculiarities of financial equalization of the development of territories in the conditions of budgetary decentralization]. Fіnansy Ukrainy – Finance of Ukraine, 6, 58–74 [in Ukrainian].


  • Поки немає зовнішніх посилань.

ISSN 1818-5754 (print), ISSN 2415-3672 (online)
Ternopil National Economic University
© "WOF", 2004-2019