University Scientific Notes

Public Consultations As A Participatory Component Of The Project Management Cycle In The Activities Of Local Government Authorities

Oleksandr KARPENKO — 2025-01-12

The article provides a scientific justification for the need to use public consultations as a participatory component in the implementation of the project management cycle in the activities of local government authorities. The main advantages of applying the project approach in the process of decision-making by local government authorities are identified, namely: systematization of the process (forming a structured basis for planning, analysis, and evaluation of results; efficient and timely execution of tasks; optimization and rational use of financial, economic, technological, and human resources), transparency of implementation (increasing citizens' trust in local government officials, conducting objective monitoring, analysis, and evaluation of their activities; providing the public with a clear understanding of goal achievement, resource use, and results), and compliance with regulatory acts (ensuring compliance with normative requirements; ensuring lawful activities of implementers; successful implementation of legislative initiatives). The article systematizes and generalizes the description of the characteristics of the stages (phases) of the project management life cycle in the activities of local government authorities, considering the participatory component of public consultations, specifically at the initiation stage — defining the problem, formulating goals and tasks, creating a stakeholder group from among the residents of territorial communities; at the planning stage — forecasting the impact of internal and external factors considering public opinion, particularly from various local government entities; at the implementation stage — using modern team management methods and tools for digital participation; at the monitoring, control, and evaluation stage (of intermediate and final results) — collecting and processing information through public consultations (providing feedback with the population, organizations, enterprises, stakeholders) to determine the level of satisfaction with the results of project implementation; at the completion stage — identifying mistake and shortcomings based on public opinion surveys. It is proven that the use of public consultations at all stages of the project management cycle in the activities of local government authorities contributes to the timely correction of plans and the adaptation of community and territorial development strategies according to changes in the external and internal environment, thereby increasing the effectiveness of management decisions.

Political Polarization As A Challenge To Democracy In The Contemporary United States

Nadiia STENHACH — 2025-01-14

As one of the oldest modern democracies, the United States has long been held up as a model of stable institutional governance. In the 21st century, however, the country is facing a deep institutional crisis that is undermining its democratic foundations. This crisis manifests itself in the weakening of key institutions, growing citizen distrust of them, political polarisation, and the erosion of democratic norms. Political polarization in the United States has reached a critical level, paralyzing the work of key government institutions such as Congress. The hostility between the Republican and Democratic parties makes it impossible to reach compromises and facilitates the adoption of unilateral decisions. Political polarization also undermines citizens’ trust in government institutions, as people increasingly perceive them through the lens of party affiliation. This threatens to undermine the legitimacy of government. In recent decades, the United States has seen an increase in cases of abuse of power, which weakens democratic institutions. In particular: the use of executive orders by presidents to circumvent issues that lack congressional support; the refusal of some political leaders to recognize election results, questioning the legitimacy of the democratic process; and the politicization of the judicial system, particularly the Supreme Court, undermines its independence. Citizens’ trust in key US institutions, such as Congress, the media, and law enforcement, has plummeted. According to polls, most Americans believe that the government acts in the interests of elites rather than ordinary citizens. This creates the basis for social discontent and political radicalism. Economic inequality in American society also contributes to the institutional crisis. The unequal distribution of wealth reinforces the perception that the government is working for the benefit of the wealthy and corporate interests, leaving the middle and working classes out in the cold. This increases social tensions and undermines confidence in government institutions. The US Congress, which is supposed to act as a legislative body and provide checks and balances, has become an arena for political bickering. Frequent budget fiascos, the blocking of key initiatives, and procedural manipulations (such as filibusters) are evidence of its dysfunction. The US Supreme Court is increasingly becoming a field of political conflict. The appointment of justices along partisan lines gives the impression that court decisions are dictated by political interests rather than the rule of law. This undermines confidence in the judiciary as an independent arbiter. The US electoral system is also at risk. Gerrymandering (the manipulation of electoral districts for political advantage), restrictions on voting rights in some states, and misinformation about the electoral process have undermined public confidence in the integrity of elections. The media, which are supposed to play the role of an independent observer, are becoming increasingly polarized. The division into ‘left’ and ‘right’ media reinforces information bubbles, in which citizens only perceive information that corresponds to their political beliefs. This makes it difficult to analyse the situation objectively and encourages the spread of misinformation. When key institutions lose the trust of citizens, this leads to a decline in the legitimacy of the government as a whole. Citizens may refuse to obey laws or participate in democratic processes, increasing political instability. The institutional crisis contributes to the growth of radical attitudes among the population. People who lose faith in traditional political institutions may seek alternatives, including extreme ideologies or authoritarian approaches. Weak institutions create favourable conditions for the concentration of power in the hands of one person or a small group. This can lead to the erosion of democratic freedoms and civil rights. Such political processes in the modern US undermine its reputation as a defender of democracy in the international arena. Other countries can use this as an argument to justify their undemocratic actions, weakening global democracy.

Tax Systems Of Ukraine And The USA: Evolution Of Approaches To Buildings And Reforms

Viktor SYNCHAK — 2025-01-15

The scientific article summarizes scientific approaches to building and reforming the tax systems of Ukraine and the United States. The reform of the tax system of Ukraine after gaining political independence is analyzed. The reasons for rethinking the theoretical achievements of Western scientific thought in taxation and studying the experience of building tax systems in the USA are identified. The approaches to tax legislation reform in Ukraine and the USA are described. Attention is focused on the normative sequence of development in both countries of individual regulatory legal acts, which were later integrated into a codified document. The similarity of approaches to regulatory work in adopting and amending tax codes in the two countries is emphasized. It has been proven that the assessment of tax reforms carried out must be approached carefully their consistency and continuity must be ensured, and factors that influence the reform process must be taken into account. The tax reform carried out in Ukraine in late 2014 — early 2015 is characterized by the need to complete fiscal decentralization. Its main shortcomings are identified when combining individual taxes with different objects of taxation and individual payments under one name as a prototype of the physiocrat theory. It is emphasized that the practice of tax pooling was used in the USA as early as the first half of the 19th century and had consequences for local budgets. It is argued that in the conditions of Ukraine, preference should be given to modern economic theories, to adhere to the consistency and continuity of tax reforms as in the USA, without diminishing one’s achievements. A difference was identified in the application of tax benefits as optional elements of taxes in the domestic tax system and their systematic use in the USA for innovation and investment stimulation. It is summarized that for economic activity in reforming the tax system of Ukraine during the Russian-Ukrainian war, a symbiosis of military and commercial Keynesianism was used, and the effectiveness of the Keynesian concept was confirmed.