Theoretic-methodological grounds of financial leveling

Authors: Feshchenko N. N.

Year: 2014

Issue: 17

Pages: 20-33


The world experience of financial leveling schemes implementation was examined in this article. Due to the generalized methodological and organizational grounds it was made a conclusion about ineffectiveness of transfer computation methods, which function in Ukraine, and the necessity of the state policy reconstruction in financial leveling. World-wide used methodology of expenditures correction for different economic spheres was illustrated, and there were defined some directions of improving simple and complex formulae of transfer calculation. There were suggested the most acceptable variants of financial leveling models for implementation under the modern political-economic conditions of our state.

Tags: budget; consumable needs; financial leveling; financial leveling model; fiscal differences; income potential; state policy of financial leveling


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