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Introduction. Every state has an impact on socio-economic processes, primarily through financial and fiscal policies, regulation of credit relations, regulation of the financial market and the system of state property. Nowadays, in developed countries existing systems of state financial control provide redistribution of funds through budgets of all levels, helping the state authorities effectively carry out their functions. That is why, it is relevant to study the positive foreign experience of the proceedings state financial control in the process of decentralization reform for our country. Purpose. The research aims to analyze the main approaches to the organization of the system of state fiscal control in developed countries. Methods. The method of theoretical analysis, method of generalization, comparison are used. Results. The organization of financial control in developed countries was considered on the example of Austria, Great Britain, USA, France, Sweden. The regularities in the organization of state financial control in developed countries were investigated, namely the creation of a control system for the redistribution of funds through budgets of all levels. The necessity of creating of territorial units of financial control, which, depending on the form of the state structure of the country, is fully or partially subordinated to the supreme accounting authority, is revealed, but in general, they retain their independence in the performance of their functions and concentration on checks on spending of local budgets. The presence of such territorial subdivisions is the principal condition for the proper support of effective and operational control. Originality. The progressive experience of the developed countries on the organization of state financial control in the conditions of budget decentralization is generalized and the peculiarities of the functioning of the respective supervisory bodies are determined. Conclusion. The best foreign experience shows that state financial control bodies can effectively exist and operate on the basis of mutually exclusive approaches from the point of view of centralization and decentralization. However, the existence of common objectives and general principles in the organization of the work of control bodies, taking into account national specifics, economic conditions and historical development, served as the basis for effective management of state financial resources. Therefore, reforming the state financial control according to advanced foreign experience should become one of the components of the process of Ukraine's integration into the European community, as well as ensuring the efficiency of state finance management.

The goal of this doctoral research is to analyze the situation of local public finances in Haiti, in order to determine the means of its refoundation. The first legal principles governing local finance law were established by the Constitution of 1843 which organized the communal structure by giving it political, administrative, and financial autonomy. In reality, throughout the 1843 until 1950, periods of progress and decline were observed in the political, administrative, and financial organization of local entities, before being challenged during the period 1957- 1985. With the constitutional and decentralization reform of 1987, the state architecture focused on territorial decentralization has been reorganized. Moreover, the three categories of local authorities created have become legal persons and thus have the power to self-minister freely. However, if under the Constitution of 1987, the local authorities are endowed with political, administrative, and financial self-sufficiency, it was necessary to question the reality of their financial resources. Thus, this research makes it possible to assess the financial situation of local administrations, in view of their many competences and responsibilities, which remains very marginal and for which prospects for reform are proposed.; Cette recherche doctorale a pour objet d’analyser la situation des finances publiques locales en Haïti afin de déterminer les moyens de sa refondation. Les premiers principes juridiques encadrant le droit des finances locales ont été institués par la Constitution de 1843 qui organisait la structure communale en lui attribuant une autonomie à la fois politique, administrative et financière. En réalité, tout au long des années 1843 jusqu’en 1950, des périodes d’avancement et de recul ont été observées dans l’organisation politique, administrative et financière des entités locales, avant d’être remise en cause au cours de la période 1957- 1985. Avec la Constitution de 1987, l’architecture de l’État axée sur la décentralisation territoriale a été réorganisée. De surcroit, les trois catégories de collectivités territoriales créées sont devenues des personnes morales et bénéficient à ce titre le pouvoir de s’administrer librement. Toutefois, si en vertu de la Constitution de 1987, les collectivités locales sont dotées de l’autonome politique, administrative et financière, il fallait s’interroger sur la réalité de leurs moyens financiers. Ainsi, cette recherche permet d’apprécier la situation financière des administrations locales, au regard de leurs multiples compétences et responsabilités, qui reste très marginale et pour laquelle des perspectives de réformes sont proposées.

Problem setting. The success of United Territorial Communities development depends on stimulating their financial capacity. Effective use of local resources, availability of business entities, developed infrastructure is capable of ensuring the successful development of the territorial community. By forming their financial capability, territorial communities become management entities and are given real opportunities to carry out their powers.Highlighting previously unsettled parts of the general problem. The current stage of development of local self-government is characterized by a full understanding of the need for change, provided that the development of territorial communities and the study of their financial capacity. Thus, it is important to pre-calculate its financial capacity, which will assess the benefits and risks of such an association, determine the need to find additional funds and organize expenditures. At the same time, the approaches to the analysis of communities’ financial capacity have not been fully explored. Paper main body. The carried out analysis of data of the performance of local government budgets of United Territorial Communities has shown a significant increase in several regions. At the same time, the analysis showed that the rate of growth of own incomes per inhabitant in different regions differs more than twice. This indicates the necessity to find additional opportunities to increase the revenues into the local budgets by attracting businesses to their territories. Successful business development, creation of comfortable working conditions for businesses helps to increase the financial resources, which the community would receive. Important documents that help attract investors are the existence of a strategic plan and a master plan for the development of the territory. The development of the territory planning scheme contains important information for potential investors, as it substantiates the needs of the territorial community and arranges the public, civil and private interests. Another important aspect of meeting the financial needs of the territorial community is the formation of the optimal structure of the expenditure part of the budget. It is vital to carry out a constant analysis of budget expenditures, transparency and publicizing the results of the analysis, which will prevent cases of their irrational spending.Conclusions of the research and prospects for further studies. Thus, when forming a new OTG, it is important to pre-calculate its financial capacity, which will assess the benefits and risks of such an association, determine the need to find additional funds and organize expenditures. This analysis also provides an opportunity to analyze and compare the results of their financial activities with the results of other communities, both in their region and in neighboring one. It will also provide an opportunity to see the strengths and weaknesses of the community, focus efforts on strengthening financial capacity and the rational use of funds to provide quality public services to community residents. The financial and budgetary component determines the degree of decentralization of its powers and influences the socio-economic development of a particular territory. Decentralization of budgetary resources enhances the overall responsibility for increasing the revenues into the local budget for the benefit of the local territorial community. Therefore, the formation of the financial capacity of territorial communities is an important task of our time and the search for opportunities to intensify this process is an important question of future research., Розглянуто питання фінансового стимулювання розвитку об’єднаних територіальних громад (далі – ОТГ) в умовах продовження реформи децентралізації. Показано роль фінансово-бюджетної складової децентралізації управління на місцевому рівні. Проаналізовано окремі показники виконання місцевих бюджетів об’єднаних територіальних громад в усіх областях України. Сформовано умови ефективного виконання власних та делегованих повноважень органами місцевого самоврядування. Показано шляхи реалізації інвестиційних можливостей шляхом використання як фінансових, так і природних та людських місцевих ресурсів.

In work the analysis of experience realization reforming administratively-territorial device and decentralization of management in the European countries is carried out. The comparisons of different models of decentralization of authority are carried out. The features of administrative-territorial transformations in the countries - members of EU are investigated which have resulted in positive and negative results. Is shown, that the European practice demonstrates a growing role of local self-management in system of public authority and opportunity of effective delimitation of powers of bodies of the executive authority and local self-management in nation-wide and territorial management. Is established, that in the majority of the countries of Europe at local and regional levels practically all to the competence, except for competent of nation-wide meaning(importance), belong to powers of bodies of local self-management. Is established, that in the countries of Europe the tendency to integration of administrative - territorial units of a base level is traced which answers a level of communities in Ukraine and also decentralization and reforming of functional powers in system administratively - territorial device. The carried out comparative analysis of powers of administrative-territorial units in the different countries, structure and features of formation of the incomes of local bodies self-management. On the basis of the carried out(spent) analysis the carried out offers concerning formation of the Ukrainian model of decentralization. Is proved, that for reception of positive results of decentralization of authority in Ukraine it is necessary simultaneously to take into account such aspects: introduction of mechanisms of wide attraction of the members of territorial communities to participation in management; to develop communities as public corporations on own resources; to ensure wide scope of local self-management, to expand their jurisdiction on territory outside the occupied items; the decentralization of powers can be accompanied by decentralization of budget resources.

In work the analysis of experience realization reforming administratively-territorial device and decentralization of management in the European countries is carried out. The comparisons of different models of decentralization of authority are carried out. The features of administrative-territorial transformations in the countries - members of EU are investigated which have resulted in positive and negative results. Is shown, that the European practice demonstrates a growing role of local self-management in system of public authority and opportunity of effective delimitation of powers of bodies of the executive authority and local self-management in nation-wide and territorial management. Is established, that in the majority of the countries of Europe at local and regional levels practically all to the competence, except for competent of nation-wide meaning(importance), belong to powers of bodies of local self-management. Is established, that in the countries of Europe the tendency to integration of administrative - territorial units of a base level is traced which answers a level of communities in Ukraine and also decentralization and reforming of functional powers in system administratively - territorial device. The carried out comparative analysis of powers of administrative-territorial units in the different countries, structure and features of formation of the incomes of local bodies self-management. On the basis of the carried out(spent) analysis the carried out offers concerning formation of the Ukrainian model of decentralization. Is proved, that for reception of positive results of decentralization of authority in Ukraine it is necessary simultaneously to take into account such aspects: introduction of mechanisms of wide attraction of the members of territorial communities to participation in management; to develop communities as public corporations on own resources; to ensure w ide scope of local self-management, to expand their jurisdiction on territory outside the occupied items; the decentralization of powers can be accompanied by decentralization of budget resources.

Following the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues. This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.

Cet article explore les transformations du modèle d’administration territoriale français et les processus de migration de l’autorité depuis le milieu des années 1970 à partir des mobilisations de deux grandes catégories d’acteurs : les élus locaux, leurs associations et leurs relais institutionnels au Sénat, d’une part ; les hauts fonctionnaires des administrations centrales, et particulièrement ceux du ministère du Budget, d’autre part. Il cherche à identifier les contextes et mécanismes qui ont permis la conversion d’asymétries ponctuelles de pouvoir en asymétries plus durables, qui ont modifié les trajectoires de réforme. Il met en évidence une dynamique de desserrement du verrou de l’État, qui court depuis le milieu des années 1970 jusqu’au milieu des années 1990, et connaît son apogée avec le vote des lois de décentralisation. Il montre a contrario pourquoi l’adoption de l’euro s’est traduite par un recul très net de l’autonomie budgétaire et fiscale des collectivités et par l’adoption de politiques de fusions de collectivités, et comment la crise des dettes souveraines a amplifié ce resserrement du verrou de l’État. This article explores the transformations of the French model of territorial administration and how authority has changed hands since the middle of the 1970s by examining the mobilization of two main categories of actors : local elected officials, their associations and institutional support in the Senate on the one hand, and senior officials in central administrative positions, particularly in the Ministry of Budget, on the other hand. This article shall identify the contexts and mechanisms which allowed for circumstantial asymmetries in power to be translated into rules, thus modifying reform trajectories. It shall also highlight the loosening of State control, a phenomenon which transpired from the mid-1970s to the mid-1990s and reached its zenith with the passing of decentralization laws. On the other hand, however, this article shall also illustrate why the implementation of the euro led to a sharp decline in the budgetary and fiscal autonomy of local authorities, as well to the adoption of policies to merge local governments, and how the sovereign debt crisis magnified the State's control over local and regional affairs.

Проблематика економічного становища України: хронічний дефіцит Державного бюджету, неефективне адміністрування податків та зборів, а також нераціональні видатки – передбачає пошук нових інструментів для вирішення сьогоденних питань, зокрема пошук фінансових ресурсів та методів їх збагачення. Одним із рішень щодо покращення соціально–економічного розвитку країни стала реалізація євроінтеграційного курсу з децентралізації влади – найуспішнішої реформи для залучення потужного каталізатора розвитку місцевих фінансів.

Following the completion of the process of decentralization of the public administration in Poland in 2003, a number of tasks implemented so far by the state authorities were transferred to the local level. One of the most significant changes in the methods of financing and management of the local authorities was the transfer of culture and national heritage-related tasks to a group of the own tasks implemented by local governments. As a result of the decentralization process, the local government units in Poland were given a significant autonomy in determining the purposes of their budgetary expenditure on culture. At the same time they were obliged to cover these expenses from their own revenue. This paper focuses on the analysis of expenditure on culture covered by the provincial budgets, taking into consideration the structure of cultural institutions by their types in the years 2003, 2006, 2010 and 2012. To illustrate the diversity of the expenditure on culture by the type of the institutions in particular provinces, one applied the location quotient (LQ), which reflects a spatial distribution of expenditure on culture in relation to reference expenses incurred by the cultural institutions in Poland.

RésuméÀ travers une analyse des réquisitions foncières et de leurs liens avec les finances et le fonctionnement des gouvernements locaux, cet article explore les modes d'action de ces derniers dans l'exploitation et les transactions des ressources foncières. Les finances qui proviennent des réquisitions et du développement des terres concernées constituent en effet l'une des principales sources d'accumulation de capitaux pour les gouvernements locaux. Mais les « clôtures de terres » qui en résultent sont autant de « clôtures de capitaux ». Ces actions s'accompagnent de risques financiers et sociaux importants en raison du faible taux d'indemnisation des paysans ainsi privés de leurs terres. Elles résultent en partie des directives centralisatrices du gouvernement chinois. Non seulement les tentatives du gouvernement central pour contrôler les finances locales se sont révélées impuissantes, mais elles ont, en outre, suscité la recherche, par les gouvernements locaux, de ressources extrabudgétaires. AbstractThis analysis of how land requisitions, finances and local government operations are related explores interventions by local authorities in land transactions. The funds coming from land requisitions and development are a major source for the accumulation of capital by local governments. But the resulting “land enclosures” amount to “capital enclosures.” These actions give rise to important financial and social risks because of the low rates of compensation granted to peasants deprived of their land. Some of these actions are based on orders from the central government. Besides being futile, the central government's attempts to control local finances have made local authorities look for extrabudgetary sources of funding.

Facility for Investment Climate Advisory Services (FIAS) Since investment climate reforms in developing countries started gaining traction in the 1990s, most efforts have focused on issues at the national level, achieving varying degrees of success for reasons that are relatively well understood. This handbook provides an overview of efforts and achievements in subnational investment climate reforms. It is organized as follows. Chapter 2 reviews a number of countries experiences with subnational reforms, noting both success stories and disappointments and pointing toward lessons learned. Chapter 3 sets out the basic principles of subnational revenue, including business taxation. Chapter 4 describes sound licensing practices for subnational governments, including establishing licensing fees. Chapter 5 provides recommendations for subnational reform projects where both the regulatory authority and taxation require attention, which is the most common situation. Finally, the Appendix offers nine case studies covering subnational reform efforts in the following countries: Canada (British Columbia), The Russian Federation, China, Kenya, Tanzania, Peru (Lima), The Balkans (Serbia and Bosnia and Herzegovina), Tajikistan, and Zambia.

Розглянуто світовий досвід організації місцевих фінансів у залежності від рівня автономії та децентралізації місцевих бюджетів. Формалізовано основні характерні ознаки бюджетного федералізму та унітаризму. Considered the world experience of local finance, depending on the level of autonomy and decentralization of local budgets. Formalized the main characteristic features of fiscal federalism and unitarian.

À travers une analyse des réquisitions foncières et de leurs liens avec les finances et le fonctionnement des gouvernements locaux, cet article explore les modes d’action de ces derniers dans l’exploitation et les transactions des ressources foncières. Les finances qui proviennent des réquisitions et du développement des terres concernées constituent en effet l’une des principales sources d’accumulation de capitaux pour les gouvernements locaux. Mais les « clôtures de terres » qui en résultent sont autant de « clôtures de capitaux ». Ces actions s’accompagnent de risques financiers et sociaux importants en raison du faible taux d’indemnisation des paysans ainsi privés de leurs terres. Elles résultent en partie des directives centralisatrices du gouvernement chinois. Non seulement les tentatives du gouvernement central pour contrôler les finances locales se sont révélées impuissantes, mais elles ont, en outre, suscité la recherche, par les gouvernements locaux, de ressources extrabudgétaires. How Local Governments Become Wealthy. – This analysis of how land requisitions, finances and local government operations are related explores interventions by local authorities in land transactions. The funds coming from land requisitions and development are a major source for the accumulation of capital by local governments. But the resulting “land enclosures” amount to “capital enclosures.” These actions give rise to important financial and social risks because of the low rates of compensation granted to peasants deprived of their land. Some of these actions are based on orders from the central government. Besides being futile, the central government’s attempts to control local finances have made local authorities look for extrabudgetary sources of funding.