Issue №: 1(41)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
BUDGET POLICY AS AN INSTRUMENT OF SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY
GARBAR Zhanna – Doctor of Economic Sciences, Associate Professor, Professor of the Department of Agrarian Management, Vinnytsia National Agrarian University (21000, Vinnytsia, 3 Pirogov St., e-mail: garbar_janna@ukr.net).
KONDUKOTSOVA Nelia – Senior Lecturer of the Management Department of the Institute of Economics and Management, Open International University of Human Development «Ukraine» (03115, Kyiv, 23 Lvivska St., e-mail: knelyavp@ukr.net).
The article defines the basic principles of budget policy formation as a tool for socio-economic development of the country. Budgetary policy has been found to be a powerful tool for ensuring macroeconomic stabilization and further activation of economic development processes. The necessity to study the impact of budgetary policy on the development of the real sector of the economy, to identify the problematic aspects of budgetary regulation of economic growth, to determine the directions of increasing the effectiveness of budgetary policy in the system of socio-economic development of the country is stressed. The main indicators of the budget system in the structure of the gross domestic product of Ukraine are described: revenues of the consolidated budget of Ukraine, expenditures of the consolidated budget of Ukraine, state debt. It is noted that the growth of budget expenditures and gross domestic product of the country is achieved through expansion of aggregate demand in the country, additional financial infusions, which have a positive impact on the pace of socio-economic development. It has been found out that use of the mechanism for financing the priorities of public financial policy at the expense of deficit funds allows to increase money supply in the economy of the country and to create preconditions for its involvement in the real sector of the economy. The features of formation of the mechanism of revenues and expenditures of the budget distribution between different levels of the budget system are generalized and systematized. It is stated that the structure of state budget expenditures is also characterized by a predominance of current expenditures over capital. It has been found that stimulating the development of the real sector of the economy is possible by increasing capital investment, deficit financing included. It is noted that the main source of capital investments in the economy of Ukraine at present is enterprises and organizations own funds. It is proved that the reorientation of government debt policy to financing the development of export and high-tech industries of the national economy is significant. Provision has been made for the feasibility of using public-private partnership mechanisms, which will make it possible to align existing budgetary resources with the volume of state guarantees and increase the efficiency of use of public financial resources in general.
- Borysova, I.S. Teoretychni aspekty vplyvu biudzhetnoho defitsytu na ekonomiku derzhavy [Theoretical aspects of the influence of the budget deficit on the state economy]. Halytskyi ekonomichnyi visnyk – Galician Economic Herald, 2016, № 2, 79-86 [in Ukrainian].
- Diuk, A.A. Formuvannia systemy vydatkiv derzhavnoho biudzhetu ta yikh optymizatsiia [Formation of the system of state budget expenditures and their optimization]. Efektyvna ekonomika – Effective economy, 2018, № 3. URL : http://www.economy.nayka.com.ua/?op=1&z=6191 [in Ukrainian].
- Kaletnik, H.M., Mazur, A.H., Kubai, O.H. (2011). Derzhavne rehuliuvannia ekonomiky [State regulation of Economy]: navch. posib. Kyiv : Khai-TekPpes. 428 p. [in Ukrainian].
- Koliada, T.A. Finansuvannia vydatkiv na ekonomichnu diialnist u konteksti realizatsii suchasnoi biudzhetnoi polityky derzhavy [Financing of expenditures for economic activity in the context of implementation of modern state budget policy]. Ekonomika promyslovosti – Economy of industry, 2014, № 3, Pp. 13-24 [in Ukrainian].
- Makohon, V.D. Biudzhetni vydatky systemi sotsialno-ekonomichnoho rozvytku krainy [Budget expenditures for the system of socio-economic development of the country]. Zovnishnia torhivlia : ekonomika, finansy, pravo – Foreign Trade: Economics, Finance, Law, 2016, № 3, 114-124 [in Ukrainian].
- Novosolova, O.S. (2014) Heneza derzhavnoho borhu Ukrainy ta vitchyzniani tendentsii borhovoi polityky [The Genesis of Ukraine's State Debt and National Debt Policy Trends]. Naukovyi visnyk Uzhhorodskoho universytetu : Seriia: Ekonomika – Scientific herald of Uzhgorod University: Series: Economics, 2014, vol. 2 (43), pp. 143-147 [in Ukrainian].
- Pysmennyi, V.V. (2017) Mizhbiudzhetni transferty yak instrument finansovoho vyrivniuvannia terytorii [Intergovernmental transfers as an instrument of financial equalization of territories]. Ekonomika ta derzhava – Economy and the state, 2017, № 6, pp. 24-30 [in Ukrainian].
- Pro zatverdzhennia Instruktsii shchodo zastosuvannia ekonomichnoi klasyfikatsii vydatkiv biudzhetu ta Instruktsii shchodo zastosuvannia klasyfikatsii kredytuvannia biudzhetu [On approval of the Instruction on the application of the economic classification of budget expenditures and Instructions on the application of the classification of budget lending] : Instruktsiia vid 12.03.2012 № 333. URL : http://zakon.rada.gov.ua /laws/show/z0456-12/ed20170404#n403 [in Ukrainian].
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
