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  • issue #4
  • Assessment of quality of financial support for local social development in Ukraine

Assessment of quality of financial support for local social development in Ukraine

  • Received December 13, 2018;
    Accepted January 21, 2019;
    Published February 11, 2019
  • Author(s)
    Link to ORCID Index: https://orcid.org/0000-0002-5359-0521
    Inna Shkolnyk
    ORCID Researcher ID ,
    Link to ORCID Index: https://orcid.org/0000-0002-4831-6907
    Borys Mershchii
    ORCID Researcher ID , Tetyana Melnyk
  • DOI
    http://dx.doi.org/10.21511/pmf.07(4).2018.03
  • Article Info
    Volume 7 2018, issue #4, pp. 19-28
  • TO CITE АНОТАЦІЯ
  • 1217 Views
  • 33 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

The article proposes a way of determining the future directions of financial support for the social development needs. To this end, the Tintner method of consecutive differences is used. The practical application of this method allows for pre-selecting the best curve that describes the level of financial support for social needs. The model off inancial support for local self-government is determined. The adequacy of funding for the needs of local budget social development is analyzed. The share of expenditure of local budgets in Ukraine on health care, intellectual and physical development, education, social protection and social security is described. A number of challenges when it comes to financial support are considered, both from a theoretical perspective and those confirmed by actual calculations.

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  • PAPER PROFILE
  • AUTHORS CONTRIBUTIONS
  • FIGURES
  • TABLES
  • REFERENCES
  • Keywords
    budget process, financial support, forecasting the financial security level, local self-government, public finance, social development, territorial communities, the Tintner method
  • JEL Classification (Paper profile tab)
    P43, E60, E63, H70, H40
  • References
    24
  • Tables
    4
  • Figures
    2
    • Figure 1. Financial support for the social development needs of local budgets in Ukraine for 2009–2018, %
    • Figure 2. Dynamics of inter-budgetary transfers share in the total local budget revenues for 2009–2018, %
    • Table 1. The share of social development expenditure in the total expenditures of local budgets in Ukraine for 2011–2018, %
    • Table 2. Financial support models for local self-management
    • Table 3. Indicators to assess the financial support model for local self-government for 2012–2018, %
    • Table 4. Indicators of differences (increases) of social development expenditure for 2003–2018, UAH mln
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