The evaluation of fiscal imbalances of the budget system in the context of provision of budget security of Ukraine
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 5, Issue 90
Abstract
Annotation. The purpose of the article is to identify the main prerequisites and problems of functioning of the budget system of Ukraine in the context of provision of its budget security. The article is devoted to the study of the main factors that at the present stage of Ukraine's development intensified imbalances in the budget system and, at the same time, actualized the issues of budgetary security provision. Methodology of research. Solving the tasks set in the article is carried out with the help of such general scientific and special research methods as: analysis, synthesis, comparison, grouping, graphic data representation. Findings. What was revealed are the high level of redistribution of gross domestic product through the budget system of Ukraine, ineffectiveness of state policy in the sphere of distribution of budget expenditures of the state, the high level of centralization of budgetary funds, real dependence of local self-government on targeted support of state authorities, growth of tax debt, critical level of correlation of public debt to gross domestic product. It is proved that the current budget policy of Ukraine in the process of reforming the budget and tax system is directed at overcoming the imbalances of state finances, that enabled to reduce the deficit of the state budget and slow down the growth of debt burden. Practical value. The article substantiates that considering the influence of the revealed factors on the budget system of the country will serve in development of an effective mechanism for provision of budget security of the state.
Authors and Affiliations
O. Tymoshenko
Keywords
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