The role of budgets in strengthening the financial base of local self-governments

El papel de los presupuestos en el fortalecimiento de la base financiera de los gobiernos autónomos locales

Palabras clave: presupuesto local, finanzas públicas, autogobierno local, comunidad territorial, políticas fiscales

Resumen

El propósito de este estudio fue justificar el papel de los presupuestos locales en el fortalecimiento de la base financiera del autogobierno local en las condiciones modernas de desarrollo social, orientadas a los procesos de democratización y descentralización del poder político. La metodología de investigación empelada fue un enfoque integral, que permitió investigar el papel de los presupuestos locales en el fortalecimiento de la base financiera del autogobierno local desde un punto de vista económico,  organizativo y legal. Un enfoque integral permite abordar sistemáticamente la definición del papel de los presupuestos locales y resaltar sus características específicas. Se concluye que, identificar científicamente los diversos aspectos del funcionamiento de los presupuestos locales permitió distinguir su esencia desde el punto de vista de la combinación enfoques organizativos, económicos y jurídicos para, al mismo tiempo, considerarlos como un sistema multifuncional de relaciones financieras, económicas, jurídicas y sociales, que prevé la posibilidad de redistribución de ingresos debido a la creación y uso de fondos monetarios de las autoridades de los entes locales, para satisfacer las necesidades públicas de la población y el desarrollo sostenible de los territorios.

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Biografía del autor/a

Veronika Khudolei, Academician Yuriy Bugay International Scientific and Technical University, Kyiv, Ukraine.

Doctor of Economic Sciences, Professor, Rector, IHE "Academician Yuriy Bugay International Scientific and Technical University", Kyiv, 3 lane Magnitogorsky, 02000, Ukraine.

Oksana Karpenko, IHE "Academician Yuriy Bugay International Scientific and Technical University", Kyiv, Ukraine.

Doctor of Economic Sciences, Professor, Department of Management, Marketing and Public Administration, IHE "Academician Yuriy Bugay International Scientific and Technical University", Kyiv, 3 lane Magnitogorsky, 02000, Ukraine.

Iryna Tarnovska, State University of Infrastructure and Technologies, Kyiv, Ukraine.

PfD in Economics, Associate Professor, Department of Management, Marketing and Public Administration, State University of Infrastructure and Technologies, Kyiv, 9 Kyrylivska Str., 04071, Ukraine.

Iegor Biriukov, IHE "Academician Yuriy Bugay International Scientific and Technical University", Kyiv, Ukraine.

PhD in Economics, Associate Professor, Department of Management, Marketing and Public Administration, IHE "Academician Yuriy Bugay International Scientific and Technical University", 3 Magnitogorsky Lane, Kyiv, 02000, Ukraine.

Ivan Smyrnov, Chernihiv Polytechnic National University, Chernihiv, Ukraine.

PhD Student, Department of Management and Civil Service, Chernihiv Polytechnic National University, 95 Shevchenka Str., Chernihiv, 14035, Ukraine.

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Publicado
2022-12-05
Cómo citar
Khudolei, V., Karpenko, O., Tarnovska, I., Biriukov, I., & Smyrnov, I. (2022). The role of budgets in strengthening the financial base of local self-governments: El papel de los presupuestos en el fortalecimiento de la base financiera de los gobiernos autónomos locales. Cuestiones Políticas, 40(75), 164-179. https://doi.org/10.46398/cuestpol.4075.11
Sección
Derecho Público