Local Self-government Institutions Research Articles

Правовой статус органов местного самоуправления в Аргентине

The article examines the status of local self-government bodies in Argentina. Due to the lack of unified federal regulation of the institution of local self-government, the author analyzes the legislation of the constituent entities of the federation. The procedure for the formation of local self-government bodies, the nature of the relationship between various local selfgovernment bodies, the procedure for resolving conflicts, and the peculiarities of the status of local self-government bodies in some subjects of the federation are also studied.

Правовой статус органов местного самоуправления в Аргентине

The article examines the status of local self-government bodies in Argentina. Due to the lack of unified federal regulation of the institution of local self-government, the author analyzes the legislation of the constituent entities of the federation. The procedure for the formation of local self-government bodies, the nature of the relationship between various local selfgovernment bodies, the procedure for resolving conflicts, and the peculiarities of the status of local self-government bodies in some subjects of the federation are also studied.

Peculiarities of legal regulation of the tax system of local self-government bodies in the Republic of Poland

The article is devoted to the analysis of the peculiarities of the legal regulation of the tax system of local self-government bodies in the Republic of Poland.
 It is shown that the modern system of local taxes began to form in the 90s of the last century, together with the restoration of the institution of local self-government. Despite the constitutional enshrinement of the right of all local self-government bodies to determine the amount of local taxes, ordinary legislation grants tax powers exclusively to the lowest link in the three-level system - the commune. Financing of the functions and powers of local self-government bodies of voivodships and poviats takes place through deductions from national taxes and fees. The author focuses on the existence of a distinction between the terms "local taxes” and "taxes of local self-government bodies” in the Polish doctrine of tax law. Local taxes are taxes that, by virtue of the law, are a permanent, indefinite and exclusive source of income for local budgets. Meanwhile, taxes of local self-government bodies are payments in respect of which local self­government bodies have tax powers. In light of the accepted criteria, for example, inheritance and gift tax is a local tax, but cannot be called a tax of local governments. Funds from this tax are fully credited to the budget of the territorial community, but local self-government bodies do not have tax authority over it. The list of local taxes is contained in the Law "On Local Taxes and Fees”. However, in reality, this list is incomplete and does not include a number of local taxes that are regulated by other legislative acts. In general, the list of local taxes is quite voluminous, in which only real estate tax, vehicle tax, forest tax and agricultural tax belong to the taxes of local self-government bodies. They meet the formal and material criteria that characterize the "own income” of local self-government units, while others only meet the formal criteria.

Local Self-Governance and State Power in the Russian Federation: In the Search for a Way Out of the Institutional Trap

The subject of the study is the causes of the contradiction that have arisen in the legal and political field of modern Russia, related to the status of the institution of local self-government. On the one hand, local self-government, in fact, acts as a lower level of public administration, both in political practice and in mass consciousness. But legally, its bodies are not part of the system of state power. The author explains this situation by the institutional trap into which the state power has fallen.
 The author sees the reasons for the emergence of this collision between the needs of political practice and legislative requirements in the coincidence of circumstances caused by the struggle of actors during the political confrontation between the legislative and executive powers in October 1993. The lack of socio-economic support, necessary for the full functioning of the institution, made it inevi that in the future that institution would turn into a "lower floor" of the system of state administration, with the simultaneous camouflaging municipal bodies as a non-governmental organization.
 It is shown that throughout the entire subsequent history of local self-government existence attempts were made to resolve this contradiction. The latest attempt was made in the latest version of the Constitution of the Russian Federation by including state and local self-government bodies into the system of unified public power.
 It is noted that the functioning of nominally self-governing, but basically - state bodies at the local level has a number of negative consequences. Organizational and legal ways out of the "institutional trap" are suggested.

Role of legal regulation in the establishment and development of the public administration system with local self-government aspects

The evolution of society creates new trends that significantly affect the legal status of public administration, which necessitates an up-to-date study of the accompanying changes. The study therefore aims to analyse the current legal system of Albania and other countries in terms of the impact of legal acts on the entire system of public administration, including local self-government. A set of methods was used in the study, including the analysis, grouping, induction, formal legal and comparative legal approaches. The study identified the overall impact of legal regulation on the entire governance system and society, which was used to formulate specific aspects in which the real interaction of state mechanisms and legal influence takes place. The study analysed the current political and economic situation in Albania, which revealed the main trends in the country’s current strategic directions. Subsequently, the identified directions were studied in detail, which ultimately made it possible to substantiate the importance of the list of strategic legal acts in shaping the development of the entire public administration system. Examples from other countries, such as Germany, the United Kingdom and China, were also used to study this topic, identifying the main differences in the impact of legal regulation on the development of the system under consideration, considering the specific legal, social and economic situation of each country. In addition, the complex also examined the institution of local self-government, which showed how the level of decentralisation of such bodies can affect the success and efficiency of their functioning. In practical terms, this study can be useful for scholars who can deepen their understanding of the dynamics of public administration development and for officials who want to understand the essence of the interaction discussed in the study

Legal basis for the territorial organization of public authority in Argentina

The article examines the approach of the Argentine legislator to determining the legal foundations of the territorial organization of public authority. The work analyzes the norms of the Argentine Constitution, the legislation of the constituent entities of the federation (provinces), materials of law enforcement practice and doctrinal sources. The types of public territorial entities in Argentina, the sources of legal regulation of their status, the influence of the peculiarities of the historical development of the Argentine state on modern approaches to the territorial organization of public authority are explored. Taking into account the federal nature of the Argentine state, the lack of comprehensive studies of the issue of territorial organization of public authority in Argentina, the experience of the studied country seems worthy of attention within the framework of the Russian science of municipal law. It has been established that Argentine legislation provides for the existence of obligatory and optional territorial entities whose status is distinguished, first of all, by the granting of political autonomy to the former. A special feature is the provision of exclusive competence to the provinces in terms of regulating the territorial and other foundations of the organization of municipal authority. When creating municipal territorial entities, provinces establish criteria for the formation of municipalities and also provide for their division into categories. The legal status of municipalities, depending on their classification into one category or another, may differ significantly, especially in terms of the existence of institutional autonomy. The experience of Argentina can be taken into account in the context of reforming the institution of local self-government in Russia.

Институт местного самоуправления в теоретико-правовой науке: постановка проблемы исследования

The theoretical and legal study of the institute of local self-government makes it possible to identify its essential characteristics, to determine its place in the system of public power, which is a complex process influenced by various circumstances, their identification is the task of science to establish the truth and introduce it into scientific circulation. The study of local self-government in the context of theoretical and legal science allows us to outline the range of its problems and outline the prospects for development, which as a result becomes an effective means of realizing its goals and objectives that ensure the dynamics of the formation of democracy. It is established that the theoretical potential and practical results contribute to improving the organization of the modern model of local self-government, reaching consensus with state bodies on issues of joint management and the realization of its potential in municipalities.

СУБРЕГИОНЫ В ПРОСТРАНСТВЕННОЙ ОРГАНИЗАЦИИ РЕГИОНОВ РОССИЙСКОЙ ФЕДЕРАЦИИ

In recent years, a number of factors have emerged significantly focused attention on the problems and prospects for the development of Russian local self-government. This is the order of the President of the Russian Federation V.V. Putin regarding the preparation of the new foundations for state policy in the field of local self-government; the introduction of a draft law on the general principles of local self-government organization in the country and, finally, the active dissemination of new forms of territorial structuring in the regions, such as agglomerations, economic zoning, various subregional entities, etc. All these tendencies relate to possible modifications in the activities of local self-government institutions. Using the example of a number of regions of Russia, the article examines the attempts of the subjects of the Federation to make certain changes in the interregional territorial structure and management of economic and social processes in order to ensure full and effective use of the municipal level potencial and the advantages of intermunicipal cooperation. Such innovations, in particular, are implemented as the formation of special subregions, which represent a territorial and economic phenomenon that is formed outside agglomerations and that establishes a system of sustainable intermunicipal economic interactions.

The constitutional nature of local self-government

The relevance of the study lies in the importance of the functioning of local self-government bodies for ensuring democracy in European countries. The purpose of the study is to examine the constitutional foundations of the institution of local self-government, and the task of the study is to analyse the role of the European Charter in this process. The following methods were used in the study: induction, deduction, and abstraction. The main conclusion of the study is to argue that the European Charter launched a local government reform aimed at improving the efficiency of local governments as an independent level of public authority, as close to the population as possible. However, today, municipal authorities in many countries are fundamentally different from those that were created in previous years. This is primarily due to the lack of the necessary amount of own revenues to enable them to exercise their powers independently. The majority of municipalities need government assistance and intergovernmental transfers. The need to control the expenditure of state budget funds has led to the main trend in the development of local selfgovernment in the Republic of Azerbaijan being its integration into the vertical of public power.

Working of Gram Sabha in Punjab: Goals, Role and Challenges

Local self–government got a strong foundation after the 73rd and 74th amendments in the Constitution of India. The objectives of these amendments were to ensure the people’s participation at the grassroots level and bring uniformity in local self-government institutions across the country. The 73rd amendment is about the rural local governments which are also known as Panchayati Raj Institutions (PRIs). Apart from the three-tier structure of PRIs, this amendment also made the provision for the mandatory creation of the institution of Gram Sabha at the village level comprising all the adult members registered in the electoral roll as a voter in the Panchayat area. Therefore, the institution of Gram Sabha has become a significant platform for the people’s participation in the deliberative bodies at the very grassroots level. Gram Sabha is the means of politicization of people which enhances their awareness towards state and national politics also. The objective of this research paper is to understand the role and functions of the Gram Sabha in a special context to Punjab Panchayati Raj Act 1994. It is also an attempt to analyze the role of Gram Sabha in strengthening and deepening democracy at the local level. In this study, the participation of the various sections of the society like women, scheduled castes and other backward strata in the functioning of Gram Sabha has also been analyzed. Many challenges and hurdles like the ignorance about and low participation of villagers in Gram Sabha have been recognized in this study which is responsible for the improper and weak working of Gram Sabha at the local level in Punjab and this body need to be strengthened more to ensure the participation of the people in this body of self-government. This study is specifically confined to the four villages of the Sangrur District of Punjab.

Local self-government in the Russian Federation: the trajectory of conceptual development

The article is devoted to the changes in the conceptual understanding of the institution of local self-government that has been taking place in the last three decades. The submission to the State Duma of the Russian Federation of the Draft Federal Law «On the general principles of the organization of local self-government in the unified system of public authority», which took place at the end of 2021, allows analyzing the trajectory of the development of the institute of local self-government in post-Soviet Russia from the point of view of a more global time and conceptual perspective. The purpose of this work is to identify the trajectory of the development of the conception of local self-government in RF. Research attention is focused on identifying the conception of local self-government formulated in official documents, a gradual change in the conceptual interpretation of this institution. It is shown that the main shiftin the conceptual understanding of local self-government occurs along the axis of institutional independence / institutional dependence of local self-government on state authorities. The development of the conceptual understanding of local self-government in post-Soviet Russia proceeds along the trajectory from a public concept (local self-government as an independent activity) to a state one (local self-government as a form of exercising power) and to a hyperstate one (local self-government as a link in a unified system of exercising authority).

Innovative component of municipal legal policy: problems of formation and prospects of further development

Problem setting. This article is devoted to the study of the problems of formation and implementation of municipal legal policy. The innovative component of municipal legal policy is studied in relation to the essence of this political and legal phenomenon, as well as the elemental composition of this direction of legal policy. Attention is drawn to the tools and means of the municipal legal policy, in particular, those that are innovation-oriented. It is about the fact that municipal legal policy includes goal-oriented and coordinated activities of state authorities, local self-government bodies and officials, civil society institutions, territorial communities and individual citizens, which is carried out with a common goal and within the rules and orders prescribed by current legislative acts, and ultimately, orients society to the optimization of municipal legal regulation. Analysis of recent researches and publications. The issues related to the formation of the main directions and problems of implementation of municipal and municipal legal policy are poorly understood. At the same time, issues related to the formation of the State’s legal policy have repeatedly become the center of scientific discussions. Thus, issues related to the formation and implementation of the State legal policy were the focus of attention of such scholars as V. I. Andriyash, N. A. Zheleznyak, O. V. Skrypniuk, D. O. Tikhomirova, and others. Scientific research on certain aspects of municipal legal policy includes the works of O. Akhmerov, O. Batanov, V. Popovych, R. Hwan and others. Purpose of research is to study the main issues related to the formation and implementation of municipal legal policy, to highlight the innovative component of modern municipal legal policy, and also to clarify the role of local selfgovernment in the formation and implementation of innovation-oriented municipal legal policy in Ukraine. Article’s main body. It is established that despite the fact that the state still remains the leading actor in the field of municipal legal policy formation, local self-government bodies are increasingly integrated into the process of municipal legal policy formation and implementation on the local level. After all, the provision of the proper conditions aimed, first of all, at improving the process of formation and implementation of municipal legal policy, depends to a greater extend on the initiative and responsible territorial community, as well as on the local self-government bodies and officials, acting within the limits of the Constitution and laws of Ukraine, adapting decisions on local conditions and needs. The main problems of the path of post-war renovation of territories are identified, the importance of understanding the role of not only the state, but also regions in the process of post-war reconstruction and renovation of the territories, regions and the state as a whole is emphasized. Attention is drawn for the need of a radical revision of approaches of understanding, problems of the formation and implementation of municipal legal policy in Ukraine, taking into account objective factors and conditions. During martial law in Ukraine, it is impossible to meet all the conditions necessary for the comprehensive and consistent implementation of innovation-oriented municipal legal policy. At the same time, the creation of an infrastructural, resource, organizational and legal basis for the post-war successive implementation of the steps of innovation-oriented municipal legal policy is carried out mainly or thanks to the processes of municipal management, which is carried out, in particular, through the institution of local self-government. Conclusions and prospects for the development. Thus, despite the leading role of the state in the formation and implementation of municipal legal policy, the role and importance of local self-government in this process should not be underestimated. Today, local self-government acquires the status of one of the key agents in the formation and implementation of innovation-oriented municipal legal policy during martial law, as well as in the period of post-war reconstruction. Key words: state, innovation-oriented municipal legal policy, local self-government, municipal legal policy, post-war renovation.

DETERMINANTS OF AUDIT AND FORENSIC ECONOMIC EXAMINATION IN THE SYSTEM OF FINANCIAL CONTROL OF LOCAL BUDGETS

Strengthening the fight against economic crimes and fraud in local budget institutions requires improvement of financial control. The article is devoted to the issue of ways and content of introduction of audit and forensic economic examination tools into the internal control system. The research method chosen was an empirical assessment of the state and prospects for improving the control system through a questionnaire. The structure of the questionnaire included grouping of questions into four sections. Questions of informational nature are included in the first section, characteristics of internal control and audit are included in the second section of the questionnaire. The third section contained the issues of contact with external control and audit institutions, and the fourth section assessed the potential capabilities and intentions to use internal and external audit tools and forensic economic expertise. The quality of the survey was ensured by its preliminary pilot testing. The selection of respondents from local government institutions in the five oblasts ensured representation in the survey. Technically, the questionnaire was distributed through open official work emails of representatives of institutions using Google form, which ensured open distribution and anonymity of responses. The paper analyses the results of the responses, which showed the state of the internal control system and the directions of its development. The study provides a comparative assessment of the state of the internal control system and the availability of internal audit services in local self-government institutions. The publication considers the results of questionnaires on the state of interaction between local self-government institutions and external auditors in terms of audits of annual financial statements and consulting. It also identifies the extent of the need to supplement the internal control system with external audit tools. The author identifies differences in assessments of the needs for interaction with external auditors and forensic experts, and substantiates the directions for improving the internal control system of local budget institutions. It was also suggested that the effectiveness of control in preventing, detecting and combating fraud should be strengthened based on foreign experience of cooperation with external auditors and forensic experts.

Гражданское общество, государство и местное самоуправление: взаимосвязь и перспективы развития

The article on the basis of an analysis of legal and doctrinal sources considers civil society, distinguishes its signs in the modern period of the development of the Russian state, shows its relationship with the state, distin-guishes its differences from the concept of the state, states the level of maturity of civil society development in the modern Russian state, highlights the foundations of its formation and functioning. The influence of civil so-ciety on the development of legislation of the Russian Federation is emphasized. The possibility of its devel-opment in ensuring the realization of human and civil rights and freedoms is determined. The author's defini-tion of civil society is given, its features and purpose are singled out. A study is being conducted in comparing institutions of civil society, state and local self-government as an element of public power. The guarantees es-tablished by the state for the possible development of civil society are defined.

Importance of implementation of listening state policy at the regional level

The concept of Listening State in Kazakhstan was adopted in September 2019 in the Message of the Head of State Kassym-Jomart Tokayev to the people of Kazakhstan. Continuous activities are systematically organized to implement this concept. However, the feedback system between government agencies and the population, which is the main goal of this concept, has not yet been properly formed. In this regard, the main purpose of the study is to develop practical recommendations for improving the activities of local self-government institutions at the regional level in accordance with the concept of Listening State. Carrying out active measures for the development of local self-government, which are the main unit of society, allows us to defend the positions of public administration institutions and the interests of the population. The laws, rules and requirements adopted by the local aelf-government system are the same for all regions of the country; therefore, specific data which were obtained as an object by conducting a survey of respondents consisting of employees of local executive bodies and residents of Turkestan city. During the study, quantitative and qualitative methods were used such as 23 Gaussian Normal Distribution, Spearman Correlation, Analysis of Durbin-Watson coefficients and Regression analysis. As a result, all the methods used made it possible to draw conclusions and make decisions on the topic of the study, as well as to study and clarify common issues arising on the formation of a constructive dialogue between local self-governments and the population in the regions of the country.

ЖЕРГІЛІКТІ ӨЗІН-ӨЗІ БАСҚАРУ ДЕМОКРАТИЯЛЫҚ ПРОЦЕСТІҢ АХУАЛЫ ЖАЙЫНДА ҚОҒАМДЫҚ ПІКІРДІҢ МОНИТОРИНГІ

On the basis of a sociological survey conducted on the influence of the institution of local self-government on democratic processes, a certain result of a study of the points of view of residents of three regions was revealed. The demand of the society for the development of local self-government, issues affecting the development of the sphere of local self-government today, decisions that, in the opinion of the population, require urgent adoption, the level of assistance provided by public and administrative institutions to increase the public activity of the population, as well as effective ways to involve the public in the process decision making by the authorities. By means of the questionnaire, opinions were selected and its result was made. According to the Pearson table, a comparative table of two questions was compiled, the values were calculated and it was determined which of the two social phenomena is the most significant. Using this method, it has been established that the political life of modern Kazakhstan does not depend on the path of choosing democracy.

Local Self-Government Bodies in the Republic of Azerbaijan: Legal Status, Tasks and Prospects

The relevance of the study lies in the fact that effective local self-government in all its forms is a sign of a democratic, law-based social state that ensures the fullest realisation of human and civil rights and freedoms. The purpose of the article is to analyse the system of local self-government in the Republic of Azerbaijan, its types, main tasks and areas of activity, and the main ways of improvement in accordance with the generally accepted standards of European democratic states. In order to achieve the research goal, the general scientific research (induction, deduction, analysis, synthesis) was used, as well as special research methods (historical and legal, formal and logical). The results considered the problem of the functioning of various types of local self-government in the Republic of Azerbaijan and determined that the main obstacle to the effective implementation of its tasks and goals is insufficient state funding. The results noted that for the further development of the local self-government system in Azerbaijan, it is necessary to develop its comprehensive concept, which can be implemented in accordance with the principles and positions of democratic statehood at the local level of self-organisation of the population in order to ensure the implementation of all types of local self-government. The results considered that due to the shortcomings of the current national legislation in comparison with the fundamental constitutional provisions, the domestic traditions of the Republic of Azerbaijan have been violated, and foreign experience in the implementation of all types and existing institutions of local self-government was not sufficiently used.

Местное сообщество: проблема институционализации

The strategic goal of spatial development of the Russian Federation is to ensure its stability and balance. The study of domestic and international experience shows that the most important component that ensures this stability is the institution of local self-government. Recently, the Russian Federation has adopted a lot of regulatory and legislative acts that allow us to talk about the ongoing reform of local self-government as one of the components of the spatial development of the country. At the same time, the fundamental issue of local communities as subjects of local self-government has not yet been clearly resolved. The article substantiates the incorrectness of the provision that a local community is just a population living in the relevant territory. It is concluded that local communities are a historical category; local communities arise at a certain stage of development of socio–territorial communities and represent a fundamental category for understanding the very essence of local self-government.

Возможности исторического институционализма в исследовании особенностей организации местного самоуправления в России

This article considers the possibility of applying the methodology of historical institutionalism in the study of the evolution of the institute of local self-government in Russia. The institute of local self-government in Russia has a rich history and has existed for quite a long time in the context of historical existence of the state, which has undergone a number of significant cardinal changes in its history. The process of transformation and development of the institute in historical dynamics is inherent, including fundamental changes, accompanied by subsequent revision of various aspects of local government functioning. Over time and depending on the existing state structure, the attitude towards the institution of local government, the set of its functions and responsibilities, the breadth of powers assigned to local governments and their status changed, as demonstrated by the study of the peculiarities of local government institution organization in the late imperial, Soviet and contemporary periods. Despite these processes and the constant need to adapt to new conditions of the institutional environment, the purpose of existence of the institution of local government has remained the same. At the same time, during the evolution of the institution of local self-government, the trajectory of previous development plays a significant role, the study of which allows the full implementation of historically established positive practices. Historical institutionalism, in turn, appears to be a promising approach in the study of political phenomena and processes with a longitudinal effect, in particular, in the study of the specifics of the organisation of the institution of local self-government in Russia.

The Clerical Policy of the Zemstvo Liberal Fronde of Chernihiv Province (1860-80s)

The purpose of the research paper is to clarify the basic components of the clerical policy of the zemstvo liberal party of Chernihiv province (hubernia), which was an integral and organic part of the ethno-confessional program of that trend of the liberation movement in the Russian Empire in the second half of the 19th century.
 The scientific novelty of the study is in the fact that for the first time in historical science, an attempt is made to study the fundamental principles of the clerical policy of the zemstvo liberal party of Chernihiv province as a basis for the ethno-confessional program of the opposition aristocratic fronde.
 Conclusions. The analysis of historical sources allows us to state the fact that the clerical policy of the zemstvo liberal fronde of Chernihiv province was an organic and integral part of the ethno-confessional programmatic of the opposition movement in the region. Relations between the Russian Orthodox Church and the zemstvo liberal party of the region in the second half of the 19th century underwent a certain evolution: from aspirations of partnership and practical attempts of cooperation to social competition, and later opposition to each other. The demarcation line of the mentioned metamorphoses was the revolutionary change in the domestic political course of the Russian Empire – from the era of modernizations of Alexander II to the era of political reaction of Alexander III. In our opinion, the failure of broad interaction of the church with the system of elected institutions of local self-government and, in particular, the zemstvo opposition of Chernihiv province, was one of the reasons for the systemic crisis of Russian absolutism at the end of the 19th century.