Tarpbiudžetinis lėšų perskirstymas

LTStraipsnyje nagrinėjama valstybės biudžeto lėšų skyrimo savivaldybių biudžetams problema. Vertinama šios srities Lietuvos praktika, aptariamos taikomos metodinės nuostatos, apžvelgiama kitų valstybių praktinė patirtis ir teoriniai darbai. Siūlomos tarpbiudžetinio lėšų perskirstymo pagrįstumui didinti gairės orientuotos sudaryti finansines prielaidas kryptingai savivaldybių plėtrai ir lėšų skyrimo modelių parametrams nustatyti kiekybinės analizės metodais. [Iš leidinio]Reikšminiai žodžiai: Biudžetas; Valstybė; Savivaldybė; Lėšos; Perskirstymas; Tobulinimas; Budget; The state; A municipality; The funds; The redistribution of improvement.

ENThe last years’ reforms (1997–2001) in the Lithuanian state and municipal budgeting system allow implementing in practice several quite advanced principles. Comprehensive reformation of budget management also comprised state budget support to municipalities: a new technique of transfer payments from the state budget to municipalities was introduced by law. According to the law, state budget transfer payments to municipalities are eligible for the purposes such as: equalization of potential tax disparities, structural cost equalization, compensation for the transfer of new tasks to municipalities, implementation of programs approved by Parliament or Government, compensation for the changes in municipal budget revenue or expenditure initiated by Parliament or Government decisions. Considering transfer payments in the context of the budgeting process, the first two items, i. e. equalization of potential tax disparities and structural cost equalization, should be singled out as exceptionally complicated from the methodological point of view. This complication explains why such a considerable number of research papers produced and published in this area deal with the abovementioned subjects. A wide range of methodological aspects relating to the implementation of these tasks is the subject of discussion for academicians and practitioners.The idea underlying the entire research is to establish control parameters that could be helpful in finding the most proper solutions. Usually researchers choose the following control parameters: the level of horizontal equalization (expressed by a coefficient) of tax revenue and expenditure; composition of factors affecting municipal expenditure and the rates of each factor; and the criterion of transfer payments apportionment. It is namely the above parameters that are a tool of our suggestions to increase the validity of transfer payments from the state budget to municipalities. The following two objectives describe the key points of our suggestions: first, reorientating horizontal equalization of disparities from the actual state to a scheduled one thereby setting the preconditions for the purposeful development of municipalities; second, increasing the objectivity of decision making with regard to the allocation of transfer payments in a way that both the composition and rates of control parameters could be grounded on the results of quantitative research. [From the publication]