The Organizational-Legal Principles of Establishing the State Budgetary Resources
Journal Title: Бізнес Інформ - Year 2015, Vol 10, Issue 0
Abstract
The article is aimed at studying the status of the legal regulation of the mechanism for establishing the budgetary resources of Ukraine as well as development of proposals for its improvement. The features of the legislative and normative-legal support of the tax and debt sources related to the accumulation of the budget resources have been determined. On the basis of a study of dynamics of changes in the domestic legislative basis to implement the establishing of the budgetary resources, has been proven that, over the period of Ukraine's independence, legislation in the spheres of taxation and of public debt varied haphazardly and chaotically. It has been determined that positive development was the elimination of scatteredness in terms of legislative acts that took place before the adoption of the budget and tax codes, however, numerous corrections of these basic documents indicate the extremely low level of legislative drafting in the budgetary-fiscal direction. Efficiency of the organizational-legal mechanism for establishing the State budgetary resources has been reviewed from the standpoint of the quality of budget planning, which primarily depends on the adequacy of forecasting the macroeconomic indicators. Some directions of optimization for national legislation in the sphere of regulation of establishing the budgetary resources of the State have been proposed.
Authors and Affiliations
Larysa Sidelnykova
Keywords
Related Articles
- EP ID EP95758
- DOI -
- Views 133
- Downloads 0
Economic Expertises of Strategic Decisions in the System for Strategic Management of Enterprises Development
The article is aimed at defining the essence of economic expertise of strategic decisions for enterprises development, as well as basic components of the general methodology for conducting such assessments. In result of...
Ukrainian Credit Policy: Macro- and Micro-Economic Aspects
The goal of the article is generalisation of existing approaches to interpretation of the credit policy, specification of its essence and content and the study of links of the credit policy of macro- and micro-levels. Th...
Condition of the Market of Insurance Services of the Autonomous Republic of Crimea and the City of Sevastopol in the New Conditions of Operation
The article provides an estimation of condition of functioning of the non-bank financial services market of the Autonomous Republic of Crimea under the annexation of the latter. The main trends in the insurance markets o...
Application of Distribution-free Methods of Study for Identifying the Degree of Reliability of Ukrainian Banks
Bank ratings are integral elements of information infrastructure that ensure sound development of the banking business. One of the key issues that the clients of banking structures are worried about is the issue of ident...
An Economic Substantiation of Marketing Activities Concerning the Development of Competitive Advantages of Enterprise
The article is aimed at studying strengths and weaknesses of the existing approaches to definition of the economic evaluation of measures in the course of marketing and distribution activities of enterprises as well as p...