Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
Neural Networks and Rules-based Systems used to Find Rational and
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Under the conditions of the decentralization reform, the system of budget equalization in Ukraine underwent significant changes, which took place in the direction of transition from vertical equalization of expenditures to horizontal equalization of incomes. Today, a mixed system of budget equalization is being formed in Ukraine, in which emphasis is placed on the horizontal equalization of incomes with the use of separate tools for the vertical equalization of expenditures. The main problems of budget equalization in Ukraine are the insufficient volume of own revenues in local budgets, the high level of dependence of local budgets on transfers from the State budget, the insufficient validity of the procedure for calculating the tax capacity index, the low level of financial autonomy of communities, the lack of a clear division of powers between state authorities and bodieslocal self-government, transfer of powers to the level of local self-government without appropriate financial support, significant differentiation of regions according to the level of socio-economic development.
Valeriy Goryachuk. 2026. \u201cStages of Formation of the Budget Equalization System in Ukraine and Ways of its Improvement\u201d. Global Journal of Human-Social Science - E: Economics GJHSS-E Volume 23 (GJHSS Volume 23 Issue E1): .
Crossref Journal DOI 10.17406/GJHSS
Print ISSN 0975-587X
e-ISSN 2249-460X
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Total Score: 104
Country: Ukraine
Subject: Global Journal of Human-Social Science - E: Economics
Authors: Valeriy Goryachuk, Osipov Vladimir, Kutateladze Vitaliy, Murzanovkiy Genadiy (PhD/Dr. count: 0)
View Count (all-time): 164
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Publish Date: 2026 01, Fri
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Under the conditions of the decentralization reform, the system of budget equalization in Ukraine underwent significant changes, which took place in the direction of transition from vertical equalization of expenditures to horizontal equalization of incomes. Today, a mixed system of budget equalization is being formed in Ukraine, in which emphasis is placed on the horizontal equalization of incomes with the use of separate tools for the vertical equalization of expenditures. The main problems of budget equalization in Ukraine are the insufficient volume of own revenues in local budgets, the high level of dependence of local budgets on transfers from the State budget, the insufficient validity of the procedure for calculating the tax capacity index, the low level of financial autonomy of communities, the lack of a clear division of powers between state authorities and bodieslocal self-government, transfer of powers to the level of local self-government without appropriate financial support, significant differentiation of regions according to the level of socio-economic development.
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