Abstract. Specific features of fiscal decentralization as a component of decentralization in Ukraine have been analyzed in this article. It is demonstrated that fiscal decentralization is politically necessary reform for Ukraine, which directly impacts on the formation and implementation of state and regional policy, harmonized actions of central and local authorities, creating a new format of the balance of relationship among the state and local authorities, stabilization and stability of economic processes in Ukraine, efficiency provision of public services, elimination of macroeconomic instability and acceleration of economic growth. The ways of improving this process are outlined. Although the process of fiscal decentralization in Ukraine has not been completed it is concluded about its inefficiency that leads to nsufficient effectiveness of reforming the budgetary and tax system, inter-budgetary relations and decorativeness of most measures implemented in the direction of fiscal decentralization. It has been noted that the process of fiscal decentralization in Ukraine should have its implementation strategy, which can determine the main points, can analyze the problems and can search for possible solutions or the ways of mitigation. Key points of such a strategy should be: an adequate political and institutional environment, improvement of the administration quality, close relations of local authorities with the population and formation of effective communication channels; strengthening the responsibility of local self-government agencies to the community (local accountability and transparency, reduction of corruption); fight against corruption, the «horizontal» and «vertical» growth of the budget competition; ensuring the financial independence of local self-government agencies in decision-making; stimulating local self-government agencies to increase their own budget potential, establishing proper access for the development of investment activity. It has been emphasized that the existence of concrete steps of implementing fiscal decentralization in Ukraine will help to strengthen local political and institutional capacities. Keywords: decentralization, fiscal decentralization, local self-government, taxation, budget. JEL Classification Н50, H72, H77 Formulas: 0; fig.: 0; tabl.: 0; bibl.: 33.
The COVID-19 pandemic poses new challenges, as no one can propresa will burst a new wave of morbidity. It is therefore worth thinking about the implementation of the electronic voting procedure. In view of this, it is important to explore the role of electronic technology in local elections, share it with the experience of several countries, as well as as analyse new opportunities for the transformation of the electoral process. The aim of the work is to study the role of electronic technologies during local elections. The subject of research is electronic technologies during local elections and social relationships that arise, change and end during the use of electronic processes during local elections. The research methodology combined a set of philosophical, general, and special approaches to scientific knowledge. A study of electronic technologies in local elections has shown that electronic technologies play an important role in electoral processes. It is concluded that, under modern conditions, it is important for Ukraine to support the electoral process with the latest electronic technologies, because these technologies, if used correctly, ensuring election democracy and greater the efficiency of democracy institutions represents.
During the study of the transformation of the educational process in the COVID-19 pandemic on the example of NSU we identified four main areas of such transformation: 1) transfer of the educational process from classroom classes to online classes using the Portal of educational electronic information systems. In this direction of research the results of data received from the Center of Information Technologies of the University were interpreted, the number of students’ appeals to the portal was compared, their own vision of the obtained results was given; 2) transformation of the work of the scientific library. In this regard, it was determined that the quarantine restrictions associated with the COVID-19 pandemic, the library quickly adapted to changes in the organization of scientific and educational processes at the University, provided a wide range of library and information services, educational activities online / offline. The total number of users on a single account, the number of applications from students for certificates, the number of “physical applications” to the scientific library during the implementation of distance learning were analyzed; 3) increasing the digital competencies of teachers to ensure a quality educational process has become the third area of research. It was found that the digital competencies of teachers in the challenges posed by the COVID-19 pandemic have become important due to the need to ensure a quality educational process and the impossibility of using conventional forms of teaching (teaching disciplines in classroom format, testing papers in paper form) etc). We conducted a survey of students of different courses and faculties on their assessment of digital competencies of teachers. The sample consisted of 509 respondents, representing three faculties: the Faculty of Prosecution, the Faculty of Justice, the Faculty of Advocacy. The results show that in general students rate the digital literacy of teachers above average; 4) increasing the digital competencies of students to acquire knowledge is defined by us as the fourth area of research. The obtained results testify to the importance of mastering digital competencies by teachers and students of the educational institution, the need for their continuous improvement, as well as the relevance of the issues under consideration.
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