Issue №: 1 (67)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
FORMATION OF THE INCOME PART OF THE STATE BUDGET OF UKRAINE UNDER THE CONDITIONS OF THE MARITAL STATE
HAVRILENKO Nataliia – Candidate of Economic Sciences, Associate Professor of the Department of Economics, Accounting and Entrepreneurship, Admiral Makarov National University of Shipbulding (54025, Mykolaiv, 9, Avenue of the Heroes of Stalingrad, e-mail: nataliia.havrylenko@nuos.edu.ua).
KOVERNY Oleksandr – Student of the Faculty of Engineering and Economics, Admiral Makarov National University of Shipbulding (54025, Mykolaiv, 9, Avenue of the Heroes of Stalingrad., e-mail: mobisssoc@gmail.com).
The article describes the peculiarities of the implementation of the state budget on revenues during the period of martial law. The problems caused by russia's armed aggression in relation to Ukraine’s budget policy are outlined. It has been found that in fact, the need for financial assistance is provoked by the growth of the military expenses, since the revenue part of the budget is approximately the same as the expenses for the Ministry of Defense alone. The structure of losses in the economy and trends in GDP changes are analyzed. It is noted that in the general the picture of the economy of our country, state expenditures occupy an increasingly large volume. As in the previous year, the largest item of budget expenditures in 2023 is security and defense; at the same time, expenditures directed at it compared to the pre-war period have increased almost tenfold. The structure of the economy for 2022-2023 has undergone significant changes, the share of industries with a high tax rate has decreased, which negatively affects the level of tax payments from the economy. It was revealed that in 2023, as a result of the policy of the National Bank of Ukraine (hereinafter – NBU), aimed at maintaining a relatively high discount rate, the profits of the banking system exceeded pre-war indicators several times, which allowed it to obtain a significant positive financial result. It was noted that a significant part of the state budget revenues was earned by the fuel and energy sector, which, despite the war, continues to be a successful component of Ukraine's economy.
When forecasting the revenues of the state budget, one should take into account the high degree of uncertainty and unpredictability, which affects the high probability of deviation of the actual figures of the estimate from the planned ones. The main key risks can be called the continuation of the war and the uncertainty regarding the further ways of its development, non-return of refugees from abroad, insufficiently fast implementation of the reforms; lack of assistance from international organizations and governments. The latter is not a convention, but a fact, because the key source of income in 2024 will be external borrowing, since the country's own resources (tax and non-tax revenues, transfers) should be enough to finance only half of the expenses. In fact, the need for financial assistance is provoked by the growth of military expenses, and the budget is written in the form of loans.
1. Havrylenko, N., Hryshchenko, O., & Kozitska, N. (2020). Osnovni problemy funktsionuvannia systemy zbalansovanyx pokaznykiv u stratehichnomu kontrolinhu [The main problems of functioning of the system of balanced indicators in strategic controlling]. Ekonomika. Finansy. Pravo – Economy. Finances. Right, 5, 13-20. DOI: https://doi.org/10.37634/efp.2020.5.2 [in Ukrainian].
2. Havrylenko, N.V. (2013). Prohnozuvannia rozvytku rehioniv na pidstavi bahatofaktornykh modelei [Forecasting the development of regions based on multifactorial models]. Ekonomika. Finansy. Pravo – Economy. Finances. Right, 12 (1), 19-22 [in Ukrainian].
3. Havrylenko, N.V. (2023). Zahalni tendentsii rozvytku vitchyznianoho biznesu v umovakh viiny [General trends in the development of domestic business in the conditions of war]. Proceedings from MIIM: I Mizhnarodna naukovo-praktychna internet konferentsiia «Aktualni problemy ta perspektyvy sotsialno-ekonomichnoho rozvytku rehionu v umovakh suchasnykh hlobalnykh vyklykiv» – The First International Scientific and Practical Internet Conference «Actual problems and prospects of socio-economic development of the region in the conditions of modern global challenges». (pp. 77-79). Kremenchuk: Prydniprovskyi in-t MAUP [in Ukrainian].
4. Koshutskyi, A.S., & Havrylenko, N.V. (2023). Aktualni problemy realizatsii ekonomichnykh prav liudyny v umovakh viiny [Actual problems of the realization of economic human rights in the conditions of war]. Proceedings from MIIMP: Vseukrainska naukovo-praktychna konferentsiia «Zakhyst prav liudyny na universalnomu ta rehionalnomu rivniakh» – All-Ukrainian scientific and practical conference «Protection of human rights at the universal and regional levels». (pp. 309-312). Dnipro: UMSF [in Ukrainian].
5. Havrilenko, N. (2023). Liquidation of destroyed assets in war conditions. IV International Scientific and Theoretical Conf. Seydney «Current issues of science, prospects and challenges». (pp. 25-27). Seydney : Collection of Scientific Papers «SCIENTIA» [in English].
6. Havrylenko, N., Hryshchenko, O, & Kozitska, N. (2019). Osoblyvosti zastosuvannia deiakykh finansovykh instrumentiv dlia pidvyshchennia yakosti zhyttia naselennia [Peculiarities of using some financial instruments to improve the quality of life of the population]. Improving the Life Quality: View of Scientists. Improving the Life Quality: View of Scientists. Volume of Scientific Papers. The Academy of Management and Administration in Opole. P. 189-199 [in Ukrainian].
7. Martynovych, N., Yemchenko, I., & Kulinich, T. (2023). From the territory of recovery to sustainable development: a methodological concept of effective socio-economic development of Ukraine after the war development. Problems of Sustainable Development, 18 (2), 13-25. DOI: https://doi.org/10.35784/preko.3923 [in English].
8. Martynovych, N., Boichenko, E., Vivchar, O., Myskova, N., Popovych, O., & Kasianenko, O. (2019). Formation of Educational Level of the Population of Ukraine in the Conditions of Formation of Information Society. International Journal of Engineering and Advanced Technology (IJEAT), 9, 1, 6406–6410. DOI: https://doi.org/10.35940/ijeat.A2205.109119 [in English].
9. Nestorenko, T., Tokarenko, O., & Kolmakova, O. (2021). Entrepreneurship in Eastern Ukraine: development in the context of armed conflict and the Covid-19 pandemic. International Relations 2021: Current issues of world economy and politics. Proceedings of scientific works from the 22nd International Scientific Conference, Bratislava, 510-517 [in English].
10. Peliova, J., Nestorenko, T., Kovachov, S., Suchikova, Y., & Nestorenko, O. (2023). Adapting to adversity: a case study of asyn chronous learning implementation in a relocated university amidst war. Zeszyty Naukowe Wyższej Szkoły Technicznej w Katowicach, 6, 119-132. DOI: 10.54264/0067 [in English].
11. Zahalna suma priamykh zbytkiv, zavdana infrastrukturi Ukrainy cherez viinu, siahaie $151,2 mlrd [The total amount of direct damage caused to the infrastructure of Ukraine due to the war reaches $151.2 billion]. kse.ua. Retrieved from: https://kse.ua/ua/about-the-school/news/zagalna-suma-pryamih-zbitkiv-zavdana-infrastrukturi-ukrayini-cherez-viynu-syagaye-151-2-mlrd-otsinka-stanom-na-1-veresnya-2023-roku/ [in Ukrainian].
12. Third Rapid Damage and Needs Assessment (RDNA3). The World Bank. documents1.worldbank.org. Retrieved from: https://documents1.worldbank.org/curated/en/099021324115085807/pdf/P1801741bea12c012189ca16d95d8c2556a.pdf [in English].
13. Derzhavna sluzhba statystyky Ukrainy. Natsionalni rakhunky (VVP) [State Statistics Service of Ukraine. National accounts (GDP)]. ukrstat.gov.ua. Retrieved from: https://ukrstat.gov.ua/imf/arhiv/nr/nr_u.htm [in Ukrainian].
14. Antezza A., Bushnell K., Frank A. Ukraine Support Tracker Data. The Kiel Institute for the World Economy. ifw-kiel.de. Retrieved from: https://www.ifw-kiel.de/publications/ukraine-support-tracker-data-20758/ [in English].
15. Ministerstvo finansiv Ukrainy. Derzhavnyi biudzhet po rokakh [Ministry of Finance of Ukraine. State budget by year]. mof.gov.ua. Retrieved from: https://mof.gov.ua/uk/state-budget [in Ukrainian].
16. Indeksy spozhyvchykh tsin na tovary ta posluhy (do vidpovidnoho misiatsia poperednoho roku) [Consumer price indices for goods and services (up to the corresponding month of the previous year)]. ukrstat.gov.ua. Retrieved from: https://www.ukrstat.gov.ua/operativ/operativ2007/ct/isc/isc_u/arh_iscpm_u.html [in Ukrainian].
17. Popyt ta propozytsiia na zareiestrovanomu rynku pratsi u 2023 rotsi [Demand and supply on the registered labor market in 2023]. dcz.gov.ua. Retrieved from: https://www.dcz.gov.ua/sites/default/files/infofiles/popyt_i_propozyciya_na_rynku_praci_12_2023.pdf [in Ukrainian].
18. Derzhavna sluzhba statystyky Ukrainy. Finansovi rezultaty do opodatkuvannia velykykh ta serednikh pidpryiemstv za vydamy ekonomichnoi diialnosti za sichen-veresen 2023 roku [State Statistics Service of Ukraine. Financial results before taxation of large and medium-sized enterprises by type of economic activity for January-September 2023]. ukrstat.gov.ua. Retrieved from: https://www.ukrstat.gov.ua/operativ/operativ2022/fin/fin_new/fr_0923_ue.xlsx [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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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.
