Classification of country budgetary security
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 7, Issue
Abstract
The article is devoted to the construction of a classification of budgetary security. It is established that today, as the main characteristic features of the classification of fiscal security, there are level, functional and systemic approaches. On the basis of the generalization of existing points of view it is suggested to use as the classification features of budgetary security the following: the level of the hierarchy of the budget; degree of predictability; degree of achievement; a sign of the adequacy of the definition of threats to fiscal security; predictability horizon.
Authors and Affiliations
Olena Serhiivna Bohma
Keywords
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