Fiscal decentralization practices in developing countries

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dc.contributor.authorOluyko, V.
dc.contributor.authorSamsin, I.
dc.contributor.authorStohova, O.
dc.contributor.authorFilipenko, T.
dc.contributor.authorFilipenko, A.
dc.date.accessioned2026-02-12T19:05:18Z
dc.date.available2026-02-12T19:05:18Z
dc.date.issued2022
dc.description.abstractThe objective of the article was to identify and describe the current state of fiscal decentralization in Ukraine, Armenia and Georgia and the problems and achievements of territorial communities. Observation and comparative analysis were the main tools used. The study showed that effective fiscal decentralization of territorial communities requires the implementation of the relevant experience of developing countries that have achieved significant results. Fiscal decentralization, the transfer of taxes and spending powers to lower levels of government has become an important strategy for modern governance in developing countries. Fiscal decentralization is facilitated by a combination of citizens’ struggle to actively participate in the management process and dissatisfaction with the outcomes of the centrally planned economy. It is concluded that adequate decentralization strengthens the organs of local self-government and forces states to be more accountable to their citizens. In this regard, the adequacy and prospects of Sweden’s fiscal decentralization approach were also noted as a model worthy of study
dc.identifier.citationFiscal decentralization practices in developing countries: Prácticas de descentralización fiscal en los países en desarrollo: Oluyko, V., Samsin, I., Stohova, O., Filipenko, T., & Filipenko, A. Cuestiones Políticas, 40(73), 2022, 128-150
dc.identifier.urihttps://irlykhuml.univer.km.ua/handle/123456789/2012
dc.language.isoen_US
dc.publisherCuestiones Políticas
dc.relation.ispartofseries40
dc.titleFiscal decentralization practices in developing countries
dc.typeArticle
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