BondarukТ. H., I. S. Bondaruk, and BondarukО. S. “Advantages, Positive Effects and Risks of Budget Decentralization”. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3, Sept. 2017, pp. 38-47, https://nasoa-journal.com.ua/index.php/journal/article/view/65.