Особливості фіскальної децентралізації в Словацькій Республіці: досвід для України.

Abstract

The main directions of the reform of the system of public administration in the Slovak Republic and Ukraine are considered. The historical aspects of theestablishment of local self-government in Slovakia and Ukraine are covered and systematic analysis of administrative and territorial reforms in the states is carried out. The peculiarities of the present stage of decentralization reforms, which resulted from a number of endogenous and exogenous factors, were analyzed. The authors analyzed in detail the positive effects of decentralization and the negative trends that accompany this process. It is concluded that the establishment of an effective system of local selfgovernment, which is capable of meeting the needs of citizens in a timely and effective manner, and promoting the realization of their rights, is crucial for the establishment of Ukraine as a democratic and rule-of-state.Decentralization of power plays an important role in self-government reform, which involves the transfer of a significant amount of tasks, functions and powers from the central level to local ones, with their proper separation between executive authorities and local self-government. Ukraine must learn not only from positive but also from the negative aspects and consequences of public administration reform.Fiscal decentralization in Ukraine has advanced significantly since 2014, which means a much larger amount of funds for local government in Ukraine. Along with municipal reform, when small housing units are merged into larger units, more efficient, effective and cost-effective municipal management costs, investment projects, and the actual implementation of municipal responsibilities in different areas are realized. However, it should not be forgotten that fiscal decentralization is an increase in self-government budgets as a result of the transfer of competences from the state to self-government. At the same time, the property of the state to be taken care of (reconstruction and overhead) is transferred to local or regional self-government; The mere inflow of funds into municipalities, cities and regions does not mean that they will automatically develop. Strategic planning and control mechanisms will play an important role in maximizing the use of resources for public benefit.