Зміни у формуванні доходів місцевих бюджетів України під впливом децентралізації (Сhanges in the formation of ukraine local budget income under the influence decentralization)

У статті здійснено аналіз реформ бюджетної та податкової сфери, проведених у процесі децентралізації фінансових ресурсів України та здійснено оцінку їх впливу на механізм формування доходів місцевих бюджетів. Виявлено проблеми здійснення фінансової децентралізації в умовах загальної економічної кризи в Україні. Розглянуто можливі шляхи підвищення ефективності реалізованих змін і запропоновано альтернативні напрями збільшення дохідності бюджетів місцевого рівня. (In this article author analyzed the reform of budget and tax areas, conducted for decentralization of financial resources of Ukraine and made estimation of their influence on the formation of local budgets revenues. Detected problems of fiscal decentralization implementation in terms of the overall economic crisis in Ukraine. Findings show the ways to increase the efficiency of the changes and proposed alternative directions of increasing revenue at the local level budgets.

CANONICAL PRINCIPLES OF THE AUTOCEPHALOUS SYSTEM OF THE ECUMENICAL CHURCH SN THE ADMINISTRATIVE STRUCTURE OF THE BYZANTINE EMPIRE

The article analyzes the body of legal norms of church law, which regulates the autocephalous principle of the church. The vector of modern transformation of autocephalous issues determines the revision of traditional approaches and reflects the ecclesiological dimension of modern Orthodoxy. The article reveals the essence of the earthly rule of the "heavenly Church", which is subordinated to the church's mission in finding the way to salvation. It is proved that the internal church system is of practical importance for the process of autocephaly of the new national local churches, which gained independence in the late nineteenth and twentieth centuries. The article examines that the church canons adopted and endorsed by the emperor in the Code of Justinian the Great in the era of the Ecumenical Councils, are relevant today. These rules, which are universally binding, may be repealed by the new All-Orthodox Council. This is important for a number of modern national churches that defend their canonical rights for independence and universal recognition. The study found that since the Byzantine Empire, state power has imposed its own principle of administrative division and management methods. Already in the II-III centuries a clear hierarchical structure of church management was formed, which led to the formation of ancient patriarchates. However, the founding of the first apostolic communities took place solely on the basis of the autocephalous principle.It is concluded that Orthodox ecclesiology offers an alternative approach to churchadministrative management. It is proved that only the autocephalous system is the only acceptable variant of the existence of the Universal Orthodoxy. Therefore, the struggle of a number of national churches for independence and recognition is fair. The lack of clear regulation of the procedure for proclamation of a new autocephalous church is specified. Therefore, further scientific explorations of autocephalous topics and the canonical work of the Holy Fathers will complement the research

Canonic uncertainty of Ukrainian orthodoxy in the first third of the xx century

The article analyzes the concepts of autocephalous formation of national churches and the experience of their formation in the late XIX ‒ early XX century.The article reveals the significance of the collapse of the Ottoman Empire and democratic revolutions in Europe on the formation of newly independent states and their national churches, especially in the Balkans.It was established that one of the main problems of the newly formed states was the proclamation of church autocephaly.It ensures the strengthening of national unity and the consolidation of society in the spiritual plane.It is proved that the long domination of the ancient patriarchates in the Ecumenical Church ended with the proclamation of national churches.The proclaimed national Local Churches sought equality and absolute independence, both religious and political.The study found that over the past century, two diametrical concepts of understanding the structure of universal Orthodoxy have been formed.In particular, Fanar insisted and insists on his own primacy and special status in the world church, and the reason for this: the canons of the Ecumenical Councils and the age-old tradition of Christianity of the Eastern rite.Instead, the ROC declares the existence of Local Churches in the general system of Orthodoxy as a certain confederation of independent and fully autonomous entities.It is concluded that an in-depth consideration of the process of legal regulation of the status and canonical uncertainty of Orthodox churches in European countries in the 20s and 30s of the XX century will be important to identify the specifics of religious life of Ukrainian society during the XX - early XXI centuries.The Ukrainian nation has come a long way in the struggle for the recognition of its own church: in the first half of the XX century there were repeated attempts to proclaim the autocephaly of the Ukrainian Church of various formations.However, the "state", "revolutionary" and "canonical" concepts were alternately embodied only for a short period of time.In the absence of statehood, Ukraine has not been able to realize any of the historical opportunities for the proclamation of autocephaly in the period under study.The universal recognition of the Ukrainian Church was postponed for a hundred years.At the same time, pro-Ukrainian hierarchs of the post-revolutionary period purposefully and systematically used the experience of proclaiming Balkan autocephaly