scholarly journals Economic content of the state budget policy

2020 ◽  
Vol 130 (1) ◽  
pp. 121-129
Author(s):  
Bitoleuova E. ◽  
Zhussupov R.
Keyword(s):  
The State ◽  
State Budget ◽  
Budget Policy

scholarly journals PROBLEMS OF BUDGET PLANNING IN CONDITIONS OF MACROECONOMIC INSTABILITY

2021 ◽  
Author(s):  
Oksana Posadnieva ◽  
Yana Rybitska
Keyword(s):  
The State ◽  
Medium Term ◽  
State Budget ◽  
Budget Planning ◽  
Developed Economies ◽  
External Threats ◽  
History Of ◽  
Budget Policy ◽  
Definition Of

The theoretical, methodological and practical principles of budget planning are considered in the work. The main economic and political factors that affect the quality of budget planning in a crisis economy are highlighted. The quality and efficiency of budget indicators planning during destructive events, internal and external threats are analyzed. The effectiveness of the state budget policy largely depends on effective budget planning. The principles of medium-term budget planning (Budget Declaration), which were introduced in our country and which aim to determine the general budget indicators for the next three years, should ensure the implementation of medium-term and long-term budget programs. However, the changing macroeconomic situation in the country and global economic challenges force the Budget Declaration to be revised annually. The main document of budget planning is the law on the State Budget of Ukraine for next year, and therefore the accuracy and completeness of its implementation depends on both medium-term budget planning and budget policy. The revenue part of the State Budget of Ukraine has a decisive influence on the formation expenditure’s part of the State Budget of Ukraine and a significant impact on the formation of local budgets. Therefore, the quality and accuracy of revenue planning is a necessary guarantee of socio-economic development of the state in the planned budget period. The execution of the revenue side of the state budget is also greatly influenced by foreign economic factors, which are not always predictable even for developed economies with a long history of budget risk forecasting, and for Ukraine sometimes become catastrophic, because our country does not have reserve funds as countries with developed economies. The purpose of the article is to consider and evaluate the theoretical and methodological and practical provisions of budget planning and develop on this basis practical recommendations for its improvement. In view of this, the paper revealed different approaches to the definition of «budget planning». The article considers the existing approaches to planning the revenue and expenditure side of the state budget. The authors identified factors that affect the quality of budget planning. The paper presents proposals for improving the efficiency of budget planning.

scholarly journals CURRENT ISSUES OF REGULATORY AND LEGAL SUPPORT OF BUDGET SECURITY IN UKRAINE

2020 ◽  
Vol 1 (4(106)) ◽  
pp. 56-63
Author(s):  
К. В. Бартащук
Keyword(s):  
Financial Stability ◽  
Banking System ◽  
Criminal Code ◽  
The State ◽  
Hierarchical Organization ◽  
State Budget ◽  
Economic Relations ◽  
Leading Role ◽  
Budget Policy ◽  
State And Local

The article is devoted to the characteristics of the regulatory and legal support of budget security in Ukraine. Regulatory and legal support of budget security is understood as a state view of its essence and content, which determines the official ideas and views that relate to it, including the conditions and procedure for cooperation between the state and society in ensuring budget security. A classification of doctrinal interpretations of the concept of "budget security" was proposed, namely: the ability of the state to effectively perform its own tasks and functions with the help of the budget; the ability of the banking system to ensure the rational formation and use of budget funds to ensure financial stability and independence of the state; the state of ensuring the solvency of the state; the process of developing, implementing and monitoring budget execution; an indicator for assessing the effectiveness of public policy in social and other spheres of public life and the performance of its functions. The author's interpretation of the concept of "budget security" as ensuring the safe state of public economic relations, which mediate the formation and use of a centralized fund of financial resources of state and local levels, designed to ensure the tasks and functions of these entities, creating conditions for development and strengthening democratic, social, legal state. It was proved that the regulatory and legal support of budget policy has a hierarchical organization and covers the Constitution of Ukraine, codes of Ukraine (Budget Code of Ukraine, Tax Code of Ukraine, Criminal Code of Ukraine, Code of Administrative Offenses), laws of Ukraine "On State Budget for… year" , a number of laws regulating relations in the field of budget security, as well as bylaws that ensure the implementation and enforcement of the mechanism of budget security of Ukraine, resolutions and regulations governing the work of state bodies and institutions in the field of budget security, decisions and normative legal acts of local authorities and local self-government bodies in the researched sphere. The leading role in the researched problems is played by a number of international acts ratified by Ukraine, the norms of which directly or indirectly concern ensuring the budgetary security of the country.

scholarly journals BUDGET POLICY UNDERTHE COVID-19 PANDEMIC

2020 ◽  
Vol 134 (6) ◽  
pp. 57-65
Author(s):  
CHUGUNOV Ihor ◽  
MAKOHON Valentyna
Keyword(s):  
The State ◽  
Economic Regulation ◽  
State Budget ◽  
Budget Policy ◽  
The Law

The role of budget policy in ensuring financial and economic regulation of the country is determined. The institutional principles are revealed and the directions of budget policy in the conditions of the COVID-19 pandemic are substantiated. Revenues and expen­di­tures of the State Budget of Ukraine for 2020 are compared in accordance with the Law of Ukraine "On the State Budget of Ukraine for 2020" of 15.09.2019 № 294-IX and the Law of Uk­raine "On Amendments to the Law of Ukraine "On the State Budget of Ukraine for 2020" of 13.04.2020№ 553-IX.

scholarly journals Statistical Assessment of the Budget Management Effectiveness When Drawing Up, Reviewing and Approving the State Budget

2019 ◽  
Vol 86 (3) ◽  
pp. 38-46
Author(s):  
N. Yu. Melnychuk ◽  
N. О. Parfentseva ◽  
І. O. Melnychuk
Keyword(s):  
High Efficiency ◽  
The State ◽  
Budget Process ◽  
Budget Management ◽  
Management Effectiveness ◽  
Integral Index ◽  
State Budget ◽  
Gdp Growth Rate ◽  
Budget Policy ◽  
The Government

Theoretical and methodological foundations for evaluating the effectiveness of managing the budget process at its initial stage are deepened, views of various experts on the management effectiveness when drawing up, reviewing the draft law and adopting it are considered. It is substantiated that in recent years the procedure and terms of submitting the draft and adopting the Law of Ukraine “On the State Budget of Ukraine” have been repeatedly violated. The necessity to increase the budget management effectiveness at the first stage of the budget process is proved. The questionnaire of the public poll is developed, on the basis of which the evaluation of the management effectiveness when drawing up, reviewing of the draft Law of Ukraine “On the State Budget of Ukraine” and its adoption is made.Indicators that allow characterizing the budget management effectiveness when drawing up, reviewing and approving the state budget are proposed. The proposed calculations are based on the assertion that the efficiency is a component of the management effectiveness. The following are pointed out: index of timely submission of the management object; index of timely fixation of the management object; index of timely acceptance of the management object. Introduction of these indicators allows characterizing the management effectiveness on the tasks fulfillment set for the government concerning the compliance with the budget legislation and the basics of the state budget policy for the next reporting period, approved by the Verkhovna Rada of Ukraine when drafting the State Budget Law. Using the proposed indexes of the management effectiveness, an integral index of the budget management effectiveness at the first stage of the budget process is calculated. It is argued that in 2004 there was a high efficiency of the budget management at the first stage of the budget process; in 2006, 2012, 2014, 2017 and 2018, the efficiency was average, and in 2010 and 2013, its efficiency was below average. The integral index of the budget management effectiveness at the first stage of the budget process was in the critical efficiency zone in 2005, 2007, 2008, 2009, 2011, 2015, and 2016.It is proved that there is an average correlation between the integral index of the budget management effectiveness at the first stage of the budget process and (i) the number of changes made to the draft law; (ii) real GDP growth rate.

scholarly journals Medium-Term Budget Planning in Ukraine: The Problems and Prospects for Implementation

2021 ◽  
Vol 4 (519) ◽  
pp. 190-195
Author(s):  
A. V. Nechyporenko ◽  
Keyword(s):  
The State ◽  
Planning System ◽  
The European Union ◽  
Medium Term ◽  
State Budget ◽  
Budget Planning ◽  
Finance Management ◽  
Effective Implementation ◽  
Strategic Goals ◽  
Budget Policy

The article is aimed at disclosing and substantiating the peculiarities of the introduction and implementation of medium-term budget planning in Ukraine. Medium-term budget planning is defined as an approach to planning and managing public finances, which expands the horizon for the formation of budget policy for three to five years and allows to plan and forecast budget revenues and expenditures necessary for the implementation of strategic goals of the State budget policy in the medium term. The article considers the main functions of the medium-term budget planning system. It is noted that the European Union is assessing the development of medium-term planning, namely: the «Quality Index», which provides for the highest assessment according to five criteria. In Ukraine, medium-term planning accounts for about 65% of the expenditures of the national governance sector. Medium-term budget planning should become an important instrument for public finance management, which will not only allow to have a high-quality and sound financial plan for the medium perspective, but will also be the basis for the development of the State-based socio-economic policy. Both the advantages and the disadvantages of medium-term budget planning are considered, attention is also paid to the disclosure of factors that currently hinder the development of both the State itself and the mechanism of implementation of medium-term budget planning in Ukraine. The directions and measures that should be taken to ensure the development of medium-term budget planning in Ukraine are substantiated, as well as the positive consequences of the effective implementation and implementation of medium-term budget planning in the country are determined.

scholarly journals KEBIJAKAN FISKAL MASA AL-KHILAFAH AL-ISLAMIYAH

Asy-Syari ah ◽  
2021 ◽  
Vol 22 (2) ◽  
pp. 291-312
Author(s):  
Supriatna Supriatna ◽  
Dedah Jubaedah
Keyword(s):  
Fiscal Policy ◽  
Management System ◽  
The State ◽  
State Budget ◽  
Historical Method ◽  
Fiscal Management ◽  
Fiscal System ◽  
Budget Policy ◽  
Balanced Budget ◽  
Culture And Development

Abstract: This article describes the policy of the Islamic fiscal management system managed by the state with the aim of improving the people welfare during the Khulafa ar-Rasyidin era. This study uses a normative historical method and an exploratory approach that refers to various relevant literatures and is analyzed qualitatively. This research shows that the culture of the Islamic fiscal management system during the Khulafa ar-Rasyidin era tended to continue the Prophet's culture and development which included a balanced budget policy, as evidenced by the instruments of zakat, ghanimah, kharraj, jizyah, waqf, and others, and distributed for the welfare of society. The policy of managing the Islamic fiscal system is now widely used as a reference for developing a modern fiscal system. This result of this study found that the policy of the Prophet Muhammad regarding on fiscal management was continued by Khulafa ar-Rasyidin, which was a representation of the principles of public spending in the social, political, economics, and security context, whose it was based on the principle of a balanced budget policy. And then, the utilization of zakat, jizyah, kharaj, ghanimah, and waqf instruments as the sources of the state budget at this period, illustrating the dynamics of the caliph's fiscal policy progressively during the Khulafa ar-Rasyidin era, which was succeeded in bringing the Muslims to be in the golden age. Unfortunately, after the fall of the Abbasid Dynasty and continued to the colonialization period, Islamic fiscal policy was also declined.

scholarly journals The main directions of state regulation of vegetable subcomplex in the Russian Federation in the period 2016−2018

2020 ◽  
Vol 9 (27) ◽  
pp. 82-91
Author(s):  
Oleg Ilyasovich Katlishin ◽  
SettingsAnastasiya Aleksandrovna Yarushina
Keyword(s):  
Russian Federation ◽  
Current System ◽  
State Regulation ◽  
The State ◽  
Vegetable Production ◽  
State Budget ◽  
Vegetable Products ◽  
Budget Policy ◽  
The Russian Federation ◽  
Perm Region

The vegetable growing sector plays a crucial role for the national economy, acting as a supplier of the most valuable food products for the country's population. Therefore, the purpose of this article was to analyze the current system of state regulation of the vegetable growing industry in the Russian Federation both at the federal and regional levels (for example, Perm Region) for the period 2016−2018. This goal requires the decision of following tasks: 1) analysis of the state budget policy of the vegetable growing industry at the federal and regional levels (for example, Perm Region); 2) analysis of vegetable subcomplex in the Russian Federation and Perm Region; 3) the study of the aggregate balance (consolidated market) of vegetable products at the federal and regional levels; 4) assessment of the effectiveness of the applied instruments of state regulation; 5) development of methods for improving the state of the vegetable growing industry and improving the system of its state regulation. The scientific research hypothesis is based on the assumption that the methods of state regulation of the vegetable growing industry influence the economic indicators of its development. The study analyzed the retrospective dynamics of vegetable production in the Russian Federation and Perm Region for the period 2016–2018. The structure of gross harvests of vegetables for all categories of producers is considered.

scholarly journals Problems of the Balance of the State Budget and Economic Growth in the Russian Federation

2020 ◽  
pp. 159-169
Author(s):  
Alexander Velichko
Keyword(s):  
Economic Growth ◽  
Russian Federation ◽  
Structural Changes ◽  
Federal Budget ◽  
The State ◽  
State Budget ◽  
Economic Interests ◽  
Budget Policy ◽  
The Russian Federation ◽  
Budget System

The budget policy pursued in the Russian Federation in recent years has generated a number of negative trends, including a reduction in the resource potential of the budget system. A model of the budget mechanism for regulating socio-economic processes is considered. All blocks of the budget mechanism operate using various methods, that is, techniques, methods and conditions that determine the volume and movement of budget resources. The methods of calculating budget revenues, the procedure for making payments, the principles and conditions of budget financing, various sanctions are constituent parts of the budget mechanism. Structural changes in economy may be associated with the possibilities of influencing through specific types of budget revenues and expenditures on the economic interests of economic entities. Such approaches help to transform the types of budget revenues and expenditures into incentives for economic development and increase its efficiency. In all states, at various stages of historical development, taxes performed primarily a fiscal function centralizing a certain part of the gross domestic product (GDP) in the state budget in order to finance public spending. Thearticle analyzes the main problems of improving the budget system of the Russian Federation, first of all, increasing the share of federal budget revenues (expenses) in GDP, as well as increasing the share of direct taxes in relation to indirect taxes during the period of economic growth. Economic growth must be considered in the context of solving the problem of huge receivables and payables between enterprises, which significantly exceed the annual consolidated budget of the Russian Federation and by the end of 2017, amounted to 40,258 and 44,481 billion rubles, respectively.

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