Green Public Procurement and SME Access under Fiscal Decentralisation: Measuring Regional Value Retention in Zakarpattia Region
DOI:
https://doi.org/10.58423/2786-6742/2026-14-341-362Keywords:
green public procurement, small and medium-sized enterprises (SMEs), fiscal decentralisation, regional value retention ratio (RVR), subnational fiscal-effect ratio (SFER), local budgets, tax revenues, ProzorroAbstract
The article examines green public procurement in Zakarpattia Region under fiscal decentralisation, with particular emphasis on access for small and medium-sized enterprises (SMEs) and on distinguishing contract value, regional value retention, and tax receipts credited to local budgets. The study combines an analysis of regional budgetary and tax indicators for 2020–2025 with Prozorro data, regulatory and legal acts, and regional strategic documents. A multi-level approach is applied to procurement case analysis: level A1 identifies procedures containing a machine-readable environmental-criteria marker in the Prozorro system; level A2 involves documentary verification of specific and measurable environmental requirements; level B covers supplier characteristics and the identification of the supplier’s functional model; and level C provides scenario-based assessment of regional and fiscal effects. Three procedures selected according to predefined criteria are examined in depth and treated as research cases rather than as an exhaustive set of green procurement procedures in the region. Two complementary author-developed indicators are proposed: the Regional Value Retention Ratio (RVR), which measures the share of contract value retained within the region through payroll, local purchases, subcontracting, and operating surplus, and the Subnational Fiscal-Effect Ratio (SFER), which reflects tax receipts credited to community and oblast budgets in accordance with applicable statutory allocation rules. Using a hypothetical UAH 10 million contract, SFER sensitivity is analysed under minimum, baseline, and maximum scenarios. The results show that the subnational fiscal effect depends on the labour intensity of the contract, the supplier’s tax regime, and the taxable margin. The scientific novelty of the study lies in integrating RVR and SFER with a functional supplier typology and a four-level A1–A2–B–C evidence framework, thereby enabling a clear distinction between procurement value, regional value retention, subnational fiscal effects, and the level of empirical verification. The practical significance of the study lies in developing approaches to monitoring green public procurement and improving SME access through lotting, life-cycle costing, and post-award monitoring.
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Copyright (c) 2026 Gabriella Loskorikh, Nina Poyda-Nosyk, Oksana Perchi
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