Vinnichenko N. Transformation of budget management in conditions of reforming the public finance sector in Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0518U000665

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

08-06-2018

Specialized Academic Board

Д 55.051.06

Sumy State University

Essay

Dissertation is devoted to the development of theoretical and methodological foundations and practical tools for transformation of the current concept of budget management in Ukraine taking into account international and national trends in the reform of the public finance sector. In the research the integrated descriptive concept of budget management transformation is developed, frame-work for ensuring budget transparency is proposed, methodology for identifying priority areas for ensuring budget transparency and its evaluation at the local level is researched, methodology for justifying the dependence of GDP per capita dynamics on different types and levels of fiscal decentralization is proved, conditions and limitations of the effective im-plementation of the fiscal decentralization are determined, methodological support for applying fiscal rules and the construction of an optimal system of fiscal rules in the country is formalized, pat-terns of financial equalization system construction are determined, organizational and functional principles of improving the financial equalization system in Ukraine are developed. Key words: budget management, transparency, public finance, reform, decentralization of revenues, decentralization of costs, fiscal rules, financial equalization, economic growth, quality of public administration.

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