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    The system of horizontal fiscal equalization in the context of ensuring the implementation of the principles of unity and fairness of the budget system of Ukraine by N. Yaroshevych, I. Kondrat

    Published 2024-06-01
    “…The comparison of the scheduled data for 2023 and the estimated data has shown that the amount of the estimated reverse grant is significantly higher than the scheduled amount of the grant for certain municipality, in particular for Kharkiv UTC (2.1 times) and Zaporizhzhia UTC (2.5 times), which suggests that the Ministry of Finance did not comply with the approved calculation methodology when planning interbudgetary transfers for 2023. …”
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