02 - 03 October 2014

Study Visit (Type B) – Ukraine to Estonia

Tallinn, Estonia

Ukrainian budget officials visited Estonia on October 2-3, 2014. 15 participants attended meetings at various public institutions and local government associations in Tallinn,  with the aim to gain  knowledge on fiscal policy in Estonia and the relations between the state and local authorities,  including identifying trends and prospects of reforms in these areas.


Date: October 2-3, 2014
Location: Tallinn, Estonia

The study visit covered the following topics:

(1) Approaches to the construction and regulation of intergovernmental fiscal relations, intergovernmental transfers, their types and mission;

(2) Approaches to the calculation, accounting revenue and expenditure parts of local budgets, shortcomings and possible improvements;

(3) Financial equalization and types of leveling the availability of resources of different administrative units;

(4) Formula approaches to determining the amount of intergovernmental transfers;

(5) Financial discipline rules (debt and deficit);

(6) Budgetary process in local governments;



Language: The workshop was conducted in English with consecutive interpretation into Russian.

Further information: please contact Živa Lautar, PEMPAL Secretariat