This study aims to analyze improve of the financial performance local government in Sumatera island period 2012-2016 measured through the calculating the degrees decentralization ratio,dependency ratio, local finance activity ratio, effectiveness ratio, efficiency ratio, the ratio of harmony and growth ratio. This research used the descriptive approach.The sample in this research was local government Sumatera island period 2012-2016. Method of data collection had purposive sampling technique. The analysis data using descriptive analysis and trend analysis to saw increase of financial performance.The result of this study indicate that performance of the financial local government in Sumatera island having an increase seen from degrees decentralization ratio,dependent ratio, local finance activity ratio,the ratio of harmony, and growth expenditure ratio. While the effectiveness ratio, efficiency ratio, and growth income ratio show fluctuations in the performance of the financial local government in Sumatera island.
ABSTRAK
 Tujuan dan sasaran utama dari adanya program desentralisasi fiskal yang diberikan oleh pemerintah pusat yaitu pembangunan perekonomian daerah. Karena dengan di mulainya otonomi daerah maka hal ini menjadi prioritas yang utama bagi pemerintah daerah. Sehingga dengan demikian diperlukan adanya kemampuan daerah dalam hal mengumpulkan pendapatan daerahnya yang nantinya akan digunakan sebagai anggaran belanja, salah satunya adalah belanja modal. Belanja modal memiliki peran penting dalam menjalankan sistem pemerintahan karena dapat meningkatkan kesejahteraan publik serta sebagai wujud dari good governance.
 Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Daerah, DAU dan DAK dalam menunjang kinerja belanja modal pemerintah di Provinsi Jawa Timur. Penelitian ini menggunakan data kuantitatif time-series dari tahun 2008-2019. Subjek dari penelitian ini adalah pemerintah Provinsi Jawa Timur. Sumber data yang digunakan yaitu dari situs web resmi Kementerian Keuangan Direktorat Jenderal Perimbangan Keuangan, dengan menggunakan metode analisis regresi linier berganda dan bantuan alat uji olah data kuantitatif SPSS 13.0.
 Berdasarkan dari hasil penelitian yang dilakukan menunjukkan bahwa variabel pajak daerah secara parsial berpengaruh signifikan terhadap belanja modal. Untuk variabel DAU dan DAK secara parsial tidak berpengaruh signifikan terhadap belanja modal. Sedangkan secara simultan Pajak Daerah, DAU dan DAK berpengaruh signifikan terhadap belanja modal di Provinsi Jawa Timur.
 Kata Kunci : Pajak Daerah, DAU, DAK dan Belanja Modal.
 
 ABSTRACT
 The main objectives and targets of the fiscal decentralization program provided by the central government are regional economic development. Because with the initiation of regional autonomy, this has become a top priority for local governments. Thus, it is necessary to have the ability of the regions to collect regional income which will later be used as a budget, one of which is capital expenditure. Capital spending has an important role in running the government system because it can improve public welfare and as a form of good governance.
 This study aims to determine the effect of local taxes, DAU and DAK in supporting the performance of government capital expenditures in East Java Province. This study uses quantitative time-series data from 2008-2019. The subject of this research is the government of East Java Province. Sources of data used are from the official website of the Ministry of Finance, Directorate General of Fiscal Balance, using multiple linear regression analysis methods and the assistance of quantitative data processing test tools SPSS 13.0.
 Based on the results of the research conducted, it shows that the local tax variable partially has a significant effect on capital expenditure. The DAU and DAK variables partially do not have a significant effect on capital expenditure. Meanwhile, simultaneously Local Taxes, DAU and DAK have a significant effect on capital expenditure in East Java Province.
 Keywords: Local Taxes, DAU, DAK and Capital Expenditures.
This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.
Purpose - This research aims to analyze the influence of the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund on the level of Human Development Index in 18 Districts in West Java Province in 2015-2018.Method - The data used in this study were secondary. The Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund are obtained from the Central Government Financial Report from the Ministry of Finance. Meanwhile, the human development index data were obtained from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regressions. Result - The results showed that the revenue sharing fund had a positive and significant effect on the Human Development Index, the general allocation fund had a negative and significant effect on the human development index, the special allocation fund had a positive but insignificant effect on the human development index, while the village fund had a negative and insignificant effect on the human development index.Implication - This study provides information that in the implementation of effective transfers of funds in the process of receiving or transferring funds from provinces to regions, certainty and clarity regarding expenditure burdens or authority is needed which is a prerequisite for the successful implementation of fiscal decentralization policies through fund transfers so that an increase in the human development index can be achieved.Originality - By using secondary data from a sample of districts and cities in West Java, this study illustrates how the influence of Transfer Funds to Regions and Village Funds in increasing the Human Development Index.
Income inequality is one of the problems that must be addressed immediately because it can have an impact on economic inefficiency and weaken the stability of social solidarity. One of the policies that can reduce income inequality is fiscal decentralization implementation. Specifically, this study aimed to analyze the effect of fiscal decentralization on income inequality in regencies and cities in West Java. The model used in this research was a fixed effect panel data regression. Fiscal decentralization was measured by adding the total regional revenue (Pendapatan Asli Daerah/PAD) to revenue sharing (Dana Bagi Hasil /DBH) and divided by the total regency and city expenditure. Income inequality was measured by using the Gini Ratio. The results indicated that fiscal decentralization could reduce income inequality in regencies and cities in West Java. The reason was that, through decentralization, local government could manage their finance and affect the welfare level. In addition, local government could also implement certain policies to increase the potential of each region.
Poverty in Indonesia experiences a declining trend, both in number and percentage, but Pa - pua Province is not the case. The number of poor people in Papua has increased and the position of poverty levels is higher than the national level. Heterogeneity of poverty occurs in the districts and cities of Papua. The purpose of this study is to analyze the determinants of poverty in regencies and cities in Papua Province. Determinants of poverty include economic growth, human development, decentralization, and regional status. This research uses quantitative methodology with multiple linear regression analysis cross-section analysis tools. The findings of this study are an increase in economic performance which is proxied by economic growth that can reduce poverty levels in districts and cities in Papua Province. Other findings, show an increase in the quality of human resources as a form of human development in proxy with the human development index is also able to reduce poverty levels. The results of this study also show that regional status and fiscal decentralization have not been able to significantly influence poverty reduction. Government policies need to be for - med in forming partnerships with the public and the private sector in improving economic performance and human development in order to improve the welfare of the community. In addition, without ignoring the decentralization policy, the management of potential resources needs to be optimized to increase the ability and independence of the region in financing regional expenditure, particularly in poverty alleviation programs. Keywords : Poverty; Economic Growth; Human Development; Decentralization; Regional Status JEL Classification :I32;015;040;R11
Surabaya City Government is part of the regional government system in Indonesia which adopts a decentralized system. In line with these various regulations, regional fiscal or financial management consists of three main components, namely Regional Revenue, Regional Expenditure, and Regional Financing. This study aims to calculate the fiscal potential of the City of Surabaya for the 2017-2021 period. Furthermore, to obtain and complete optimal results, research uses a quantitative approach. The results showed that the economic growth of Syria showed good performance. However, in terms of inflation, the numbers also continue to increase. It is recommended to the Surabaya City Government that inflation control must be carried out through various policies that can increase economic growth that can improve people's welfare.
Andre Kussuma Adiputra, Andri Apriyanti, Khaula Lutfiati Rohmah
This study aims to determine the financial performance of the Karanganyar Regency Government Budget Year 2015-2017 seen from: Analysis of Regional Income Variance, Analysis of Regional Income Growth, Decentralization Degree Ratio, Regional Finance Dependency Ratio, Regional Financial Independence Ratio, Analysis of Regional Expenditure Variance, Analysis of Regional Expenditure Growth, Regional Expenditure Suitability Ratio, Regional Expenditure Efficiency Ratio, and Value For Money Concepts.
 This research is a qualitative descriptive study. The technique of collecting data used in this study is documentation techniques. The data used is Secondary Data in the form of the Karanganyar Regency Government Budget Realization Report 2015-2017.
 The results showed that the financial performance of the Karanganyar Regency Government was generally said to be good. This can be seen from: (1) Analysis of Regional Income Variance which shows the number 100.86% (2) Analysis of Regional Income Growth which shows a positive growth of 7.82% (3) Decentralization Degree Ratio which shows 16.50% ( 4) Regional Finance Dependency Ratio which shows 83.17% (5) Regional Financial Independence Ratio which shows the number 19.84% (6) Analysis of Regional Expenditure Variance below 100% on average (7) Analysis of Regional Expenditure Growth with an average 3.76% (8) Regional Expenditure Suitability Ratio The Karanganyar District Government allocates a large portion of its expenditure budget for operating expenditure, which averages 76.92%, while for capital expenditure 16.01% (9) Regional Expenditure Efficiency Ratio which shows the number 89.08% (10) Value For Money concept which shows that the realization of regional income exceeds the amount of the regional income budget. However, the degree of decentralization is still low and the level of financial dependence on the central government and regional government is still high.
The method used in this research is comparative method using quantitative. The data source used is secondary data. The results shows that the comparison between efficiency and effectivity from district / city in West Borneo Province in 2006 – 2010 has declining trend and interrelated. While local fiscal capability which is measured from government finance performance shows that its dependence is still high enough because the contribution of fund balance is still above 50%. Base on the estimation result which is regressed by using EGLS method, it is obtained the result shows that two variables from local finance performance are not significant which are PAD effectivity ratio (REPAD) and local finance dependency ratio (RKetKD), where the estimation result also shows the existence of negative relation but significant to degree of decentralization ratio (RDD). The financial performance of local government still shows dependence on the central government, therefore it must be learn to be independent.
Based on Law No. 33/2004 on the transfer of power from the central government to the local government in managing, collecting and managing the source of receipt in accordance with the potential and conditions of their respective regions or seized by fiscal decentralization. In order to realize this goal, local governments are allowed to carry out regional expansion. The purpose of the expansion is to optimize services to the community in light of the growing population development. To improve service performance, it is certainly required to have sufficient financial capabilities. In order to ensure the implementation of the implementation, the financial capabilities of each region are required, but regional autonomy often creates fiscal gaps and becomes a burden on the central government as a result of the inability to finance development carried out by local governments. Therefore, efforts are needed to improve and find alternative sources of new admissions taking into account the conditions and potential that exist in each area. On the basis of the problem, this research needs to be carried out to see if the implementation of regional autonomy has been effectively carried out in accordance with the objective of regional autonomy which is to achieve fiscal independence. The objectives of this study are (1) analyzing the financial capabilities of the expansion area and the parent region (2) analyzing how the new and parent districts receive efforts in the implementation of fiscal maturity. The data used in this study is secondary data of danalm bentum time series in the period 2009-2017 sourced from Dispenda, BPS and related agencies from 11 districts / cities in Jambi Province. Analysis of data used by nature of this study with models of fiscal decentralization degrees (FDD), Regional Spending Performance and Regional Financial Retdor. While to measure tax efforts used the Tax Ratio and Tax Capacity model.
Fiscal decentralization is a form of financial autonomy provided by the central government to local governments. The existence of a fund transfer for the regional government is funding in the implementation of government functions and carrying out the function of security while the source of income is expected to be from locally-generated revenue. But in reality, fiscal transfers are the primary source for local governments to finance local expenditures. The research used data from 2013-2018 and used the quantitative research method using the panel regression method. The result of this study indicates that of the three models used, total expenditure, education sector public expenditure, and health sector public expenditure, the flypaper effect occurs. This result has the effect that each increase in the balanced fund will encourage total expenditure, education sector public expenditure, and health sector public expenditure. The increase in public expenditure is expected to improve public services, which in turn can improve the welfare of the people in the districts and cities in the North Sumatra Province.
Nuwun Priyono, Siti Arifah, Eva Wulandari, Panji Kusuma Prasetyanto
The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012- 2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.
The consequence of the implementation of regional autonomy is that the regions must have their own abilities to implement government affairs and regional development. There is some research on the financial performance of the area but is still done in a partial autonomic region only. This research compares the financial performance between the autonomic regions of the expansion and the parent area. Based on this, study aims to compare the financial performance of the parent regency and the expanded district. In this study financial performance is measured based on Regional Financial Independence (KKD) rastio, Fiscal Decentralization Degree (DDF) ratio and the Regional Financial Effectiveness Ratio (EKD). Overall, secondary data are used, namely the realization of Regional Original Revenues (PAD), PAD targets, Balancing Funds, Loan Funds, and Regional Expenditures. To answer the research problem, the data is processed using ratio analysis. The results showed that the Regional Financial Performance measured by the ratio of KKD and DDF in the parent regency was still higher than the KKD and DDF in the expanded districts. Both the parent district and the expanded districts of KKD and DDF are included in the Instructive category. The role of the central government is still very dominant in regional financing. In general, the expanded district EKD ratio was very effective while the parent district EKD ratio was generally included in the quite effective category. The financial performance of the regional results is better than the parent region due to the existence of autonomous regions to promote maximum income sources.
This study aims to analyze the influence of fiscal decentralization, dynastic poltical, and total violation of internal control system on accountability of financial reporting of district/city governments moderated by performance variable at District/City Government in Indonesia in 2013-2015. This study used secondary data obtained through the website of BPK RI, the Ministry of Finance, and the Ministry of Home Affairs. The sample in this study was selected based on the purposive sampling method, so as many as 190 samples were obtained, with details of 95 main samples namely district / city governments that were indicated dynastic politics in Indonesia in 2013-2015 and 95 comparative samples namely district /city governments that were not politically indicated dynasty in Indonesia in 2013-2015. Testing the hypothesis in this study using multiple linear regression with MRA (Moderated Regression Analysis), so there are 2 models in the study. The data collected was analyzed first by testing the classical assumptions, then testing the hypothesis was carried out with the SPSS 26.0 test tool. Based on the results of the study it can be concluded that partially the dependent variable on the central government, dynastic politics, and the number of violations of the internal control system has a significant negative effect on the accountability of local government financial reporting, while the variables of regional independence and financial effectiveness do not affect the financial reporting accountability of local governments. Furthermore, the performance variable is able to moderate the effect of dependence on the central government on the accountability of local government financial reporting, but is unable to moderate the influence of regional independence and dynastic politics on the accountability of local government financial reporting
Teuku Muhammad Iqbal Chaira, Sya’ad Afifuddin, Prawidya Hariani R.S
Aceh is a province in Indonesia which is located on the northern tip of the island of Sumatra and is the westernmost province in Indonesia. There is one problem that is never resolved properly, namely poverty. Where the level of poverty in Aceh is very high, especially after the tsunami in 2004 which destroyed almost 80% of the capital of Aceh Province with many economic systems operating there. Aceh Province is one of the provinces that has a poverty rate higher than the national poverty level. This research is a mini quantitative research, which aims to estimate and analyze the relationship between variables that have been determined to answer the problem formulation. The data presented is panel data wherein the study uses cross section data, the data studied are more than one; and time series, the time collected in different years simultaneously. The data that will be examined are Regencies / Cities in Aceh Province and the time of research collected is 2015 to 2018 published by the Ministry of Finance of the Republic of Indonesia (KEMENKEU RI) and the Central Statistics Agency (BPS). The variables to be observed are the variables that will be influenced by poverty and special autonomy funds.
This objective is to examine the original income of the region for sustainable regional development in Indonesia, using normative legal research. Regional government finance is a very decisive factor in the administration of regional government. The financial capacity of a region is determined by the existence of a source of regional income and its level of lucrative. The level of a local source of revenue is determined by the extent to which the basis for imposing taxes is responsive to inflation, population growth and economic growth. Generally in developed countries that implement decentralization policies tend to give greater authority to the regions to manage sources of revenue that are lucrative. On the other hand, in developing countries, financial resources are controlled by the central government. Local governments only manage financial resources that are less potential.
This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and, Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III
The main challenge in political decentralization in Indonesia is how local government fulfil human rights by maximizing available resources. These challenges are constructed in situations where demands for the fulfilment of human rights are limited by local government budgetary conditions. While in the Human Rights Principle, Resource limitations are not a strong reason to delay the fulfilment of Human Rights, due to the obligation of progressive realization of the fulfilment of human rights. This study is entitled Legal Analysis of the Implementation of the Principle of Progressive Realization Obligations in the Management of regional finances, trying to answer several legal issues, namely; first, how is the position of the Principle of Progressive Realization Obligations in the management of regional finances; second, how to Implement Progressive Realization in the Management of regional finances; third, fulfilment of human rights in ideal regional financial management in the future. The author limits in this paper the specific ESC rights; The Right to Food, the Right to Housing and social welfare. To answer the above, the authors chose 4 regions as the object of research, namely the Bangka Belitung Archipelago Province, South Kalimantan Province, Malang City, Denpasar City and Palu City. There are a number of important things in this research that produce uncertainty in fulfilling human rights in the regions. And finally, it is necessary to improve regulations at the national and regional levels in an effort to fulfil human rights. Keywords : Obligations of Progressive Realization, Regional Finance, Fulfilment of Human Rights. DOI: 10.7176/JLPG/100-06 Publication date: August 31 st 2020
Local fiscal autonomy of Bogor Regency is still low, due to the low contribution of local own revenue to total local revenues. This fact has implications for the high local financial dependence on fiscal transfer from the central government, so that the Bogor Regency government is not yet autonomous in financing local development programs. This research aims to obtain rational knowledge about the effects of fiscal decentralization implementation and indirect local tax management on local fiscal autonomy. The research used a descriptive method with a qualitative approach, so that it can explain data and information obtained from observation, interview, and focus group discussion. The research concludes that the prospect of raising local fiscal autonomy is determined by the accuracy of fiscal decentralization implementation and the effectiveness of indirect local tax management. The accuracy of fiscal decentralization implementation requires the central government policy in the assignment of taxes and revenue sources to local government must be commensurate with the assignment of expenditure responsibilities to local government. The effectiveness of indirect local tax management requires that local government efforts to increase indirect local tax revenues must precisely determine the increase of revenue targets according to the results of econometric analysis of Gross Domestic Regional Product (GDRP) on certain sectors, improving the ability of local tax apparatus, and improving the obedience of indirect local taxpayer.
This study aims to determine the financial performance of the South Solok district government from 2014 to 2018 using data that has been audited by the Indonesian Supreme Audit Board. The data analysis technique is done by using quantitative descriptive method by performing calculations on financial statement data using 10 indicators. The results showed that the ratio of regional financial independence was 8.04% with the category of independence very less, the ratio of regional financial dependency was 91.18% in the very high dependency category, the degree of decentralization of regional finance was 7.32% with the category of the degree of decentralization very less, variance total revenue of Rp -11,434,995,893 in the unprofitable category, growth of total revenue realization of 5.45% in the good category, the effectiveness ratio of total income of 98.57% is in the effective category, the effectiveness ratio of PAD is 102.13% is in the category very effective, the ratio of realization of operating expenditure to realization of total expenditure was 69.04%, the ratio of realization of capital expenditure to realization of total expenditure was 30.77%, and the ratio of efficiency of total expenditure in 2014 to 2018 was 92.75% in the less category efficient.
Measurement of the financial performance of local governments can show the financial condition of local governments and the ability of the region to explore and manage the existing sources of funds. A good regional financial performance can be seen from its effectiveness in exploring regional potentials, lower dependency on the central government, and a larger portion of PAD to finance regional development. This study seeks to measure the financial performance of the District-City Government in West Java by using a regional financial ratio measurement tool, which consists of the Fiscal Decentralization Ratio, the Regional Government Financial Dependency Ratio, the PAD Effectiveness Ratio, and the Capital Expenditure Ratio. The results of the measurement of the Fiscal Decentralization Ratio concluded that the financial capacity of the Regency-City Government in West Java is still classified as "LESS". The measurement results of the Regional Government Financial Dependency Ratio concluded that there were no local governments whose financial dependence on transfer funds falls into the "LOW" category. The results of the measurement of the PAD Effectiveness Ratio concluded that the majority of local governments in West Java had been effective and very effective in realizing the PAD target. And the results of the Capital Expenditure Ratio measurement concluded that there had been efforts from the District-City Government in West Java to maximize Capital Expenditures. This study has several limitations. Subsequent research can add the scope of testing or assessment to be more comprehensive, for example by conducting tests or studies on the determinants of the financial performance of local governments or the impact resulting from the factual conditions of the financial performance of local governments.
Fiscal decentralization is a form of delegated authority of the central government to local governments in matters of financial management. Local governments are given the authority to explore potential sources of local revenue in accordance with applicable regulations. Submission sources of revenue for local governments in the region should ideally be able to encourage selffinance its expenditure. Minimum local governments are able to finance expenditures of local government employee nevertheless remains dependent on central government transfers, it is shown by the local government is still dependent on the balance of funds by the central government through the DAU, DAK and other legal equalization funds. This study aims to determine the level of regional dependency on the central government decentralization era during his journey in the past 10 years (2001-2011). The sample in this study are some regencies/districts and cities in the Province of West Java. The results showed that the degree of independence of local government is still low, which means dependence on the central government is still high. Some areas even shows for local income can not afford to finance recurrent expenditure.
The objective of this study is to analyse the phenomenon of flypaper effect in Aceh after the implementation of fiscal decentralization. Data used in the study were panel data covering all 23 district/municipalities in Aceh from 2011 to 2013. Pooled Least Square was utilized. The results of this study revealed that ownsource revenue, sharing revenue, special allocation funds, general allocation funds, and special autonomy funds are statistically significant variables and have a positive relation to regional spending. It was proven that flypaper effect has occured in Aceh as the coefficient of the own-source revenue variabel was smaller than that of sharing revenue variabel. This implied that Aceh has been dependent on the national government in term of regional financing. Based on descriptive analysis, provinces having dominant share of tertiary sector to their regional gross domestic products show fiscally independent. In order to achieve fiscal independence, the phenomenon of flypaper effect could be overcomed by shifting the economic structure from the primary and secondary to the tertiary sectors of the economy. In doing so, the contribution of own-source revenue to regional spending outweigh intergovernment transfer funds from national government.
Розглянуто вплив децентралізаці влади на управління системою фінансів місцевого самоврядування в Україні. Узагальнено та проаналізовано законодавчі акти в контексті децентралізації та визначено їх вплив фінансову систему країни. Проведено аналіз структури джерел надходжень місцевих бюджетів, їх динаміку. Встановлено збільшення державної підтримки місцевого та регіонального розвитку, зокрема значне зростання ресурсів Фонду регіонального розвитку, субвенцій на інфраструктуру та соціально-економічний розвиток об'єднаних територіальних громад (ОТГ). Запропоновано заходи для розв'язання комплексу проблем функціонування місцевих фінансів в умовах реформи децентралізації в найближчій перспективі, серед яких запровадження і розвиток на рівні центральної влади ефективного механізму моніторингу та ідентифікації проблем планування та виконання бюджету, підвищення рівня освіти керівництва громад, а також залучення громадськості до бюджетного процесу.