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
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