The balance between unification and adaptation in legislative harmonisation: A case study of institutional support for the budget process at the local leve
Journal: Ûridičnij časopis Nacìonalʹnoï akademìï vnutrìšnìh sprav
Year: 2025

In today’s globalised world, the issue of legislative harmonisation has gained particular relevance, especially in the context of institutional support for the budget process at the local level. The aim of this study was to determine the optimal balance between unification and adaptation in the process of legislative harmonisation concerning the institutional framework of the local budget process. To achieve this objective, a comprehensive research methodology was employed, including comparative