This article contains the in-depth analysis of the distribution of funds from the Road Development Fund (RDF), the Local Government Investment Fund (LGIF), the 100 Bypass Road Programme, and the Strategic Investment Fund for possible alignment bias. It was demonstrated that in the case of every fund except the 100 Bypass Road Programme, municipalities ruled by the United Right received government grants significantly more often, or received higher grants. In the case of the LGIF, the scope of favouring was meaningful. To make the results robust, a set of control variables was used.
Search
Search for phrase: "alignment bias"
The reform of the EU cohesion policy for the period 2007–2013 resulted with policy adjustments in member states. The changes, as showed by the analysis for EU 15, new member states (with particular attention given to Poland) and Norway – take various forms, depending on specific local factors. Some of discussed reforms seem to be the consequence of changing the paradigm of development. The authors offer a review of the most important issues and define the subjects requiring further studies.
This article explores the legal nature, classification, and fiscal role of parafiscal charges in the system of local public finance in Ukraine. It identifies the main features of such instruments, analyses their divergence from classical tax and non-tax revenues, and evaluates their practical use by local authorities. Comparative insights from selected European countries are provided. The study reveals significant legal uncertainty and risks of uncontrolled fiscal pressure at the local level, offering recommendations for clearer regulation and alignment with relevant European standards in the broader context of fiscal decentralisation, local governance reform, and sustainable development of territorial communities.