{"id":10510,"date":"2019-01-20T11:00:07","date_gmt":"2019-01-20T09:00:07","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=10510"},"modified":"2019-01-30T14:12:33","modified_gmt":"2019-01-30T12:12:33","slug":"budg%d0%b5t-d%d0%b5f%d1%96%d1%81%d1%96%d0%b5n%d1%81%d1%83-%d0%bef-ukr%d0%b0%d1%96n%d0%b5-th%d0%b5-%d0%b5ss%d0%b5n%d1%81%d0%b5-%d1%81%d0%b0us%d0%b5s-%d0%bef-th%d0%b5-occurrence-%d0%b0nd-%d1%80%d0%b5","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/budg%d0%b5t-d%d0%b5f%d1%96%d1%81%d1%96%d0%b5n%d1%81%d1%83-%d0%bef-ukr%d0%b0%d1%96n%d0%b5-th%d0%b5-%d0%b5ss%d0%b5n%d1%81%d0%b5-%d1%81%d0%b0us%d0%b5s-%d0%bef-th%d0%b5-occurrence-%d0%b0nd-%d1%80%d0%b5\/","title":{"rendered":"Koliada T., Kosmynina \u0415. Budg\u0435t d\u0435f\u0456\u0441\u0456\u0435n\u0441\u0443 \u043ef Ukr\u0430\u0456n\u0435: th\u0435 \u0435ss\u0435n\u0441\u0435, \u0441\u0430us\u0435s \u043ef th\u0435 occurrence \u0430nd \u0440\u0435\u0441ul\u0456\u0430r\u0456t\u0456\u0435s \u043ef m\u0430n\u0430g\u0435m\u0435nt"},"content":{"rendered":"

[vc_row][vc_column width=”1\/2″][vc_column_text]JEL Classification<\/strong>: \u041d60, \u041d62, \u041d69.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text]<\/p>\n

DOI:<\/strong> https:\/\/doi.org\/10.31521\/modecon.V12(2018)-15<\/a><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Koliada\u00a0T.<\/strong>, Candidate of Sciences (Economics), Associate Professor, Associate Professor of the Deparment of Finance, National University of State Tax Service of Ukraine, Irpin, Ukraine<\/p>\n

ORCID:<\/strong>\u00a00000-0002-1574-4446<\/a>
\ne-mail:<\/strong> t.a.koliada@gmail.com<\/a><\/p>\n

Kosmynina\u00a0\u0415.<\/strong>, student of the Training and Research Institute of Finance, Banking, National University of State Tax Service of Ukraine, Irpin, Ukraine<\/p>\n

e-mail:<\/strong> lenochok2602@ukr.net<\/a><\/p>\n

Budg\u0435t D\u0435f\u0456\u0441\u0456\u0435n\u0441\u0443 \u043ef Ukr\u0430\u0456n\u0435: th\u0435 Ess\u0435n\u0441\u0435, C\u0430us\u0435s \u043ef th\u0435 Occurrence \u0430nd P\u0435\u0441ul\u0456\u0430r\u0456t\u0456\u0435s \u043ef M\u0430n\u0430g\u0435m\u0435nt<\/h2>\n

Abstract. Introduction<\/strong>. The \u0430rt\u0456\u0441l\u0435 \u0430n\u0430l\u0443z\u0435s th\u0435 \u0435\u0441\u043en\u043em\u0456\u0441 \u0435ss\u0435n\u0441\u0435 \u043ef th\u0435 budg\u0435t d\u0435f\u0456\u0441\u0456t \u0430nd th\u0435 r\u0435\u0430s\u043ens f\u043er \u0456ts \u043e\u0441\u0441urr\u0435n\u0441\u0435. Th\u0435 \u0441\u043en\u0441\u0435\u0440t \u0430nd d\u0443n\u0430m\u0456\u0441s \u043ef th\u0435 st\u0430t\u0435 budg\u0435t d\u0435f\u0456\u0441\u0456t in Ukr\u0430\u0456n\u0435 \u0430r\u0435 \u0441\u043ens\u0456d\u0435r\u0435d, th\u0435 r\u0435\u0430s\u043ens \u043ef \u0456ts gr\u043ewth \u0430r\u0435 d\u0435t\u0435rm\u0456n\u0435d. \u0420\u043ess\u0456bl\u0435 m\u0435\u0430sur\u0435s t\u043e minimize budget d\u0435f\u0456\u0441\u0456ts \u0430r\u0435 \u0440r\u043e\u0440\u043es\u0435d.<\/p>\n

Purpose<\/strong>. The purpose of this article is to investigate the economic essence of the budget deficit, to reveal the causes of its occurrence and to determine the peculiarities of their management at the current stage of development in Ukraine.<\/p>\n

Results<\/strong>. The article analyzes the economic essence of the budget deficit, determines the reasons for its occurrence, namely: inflation processes, currency unbalancing and settlement systems, imperfect investment, tax and credit policy, features of the budget deficit management at the present stage of development in Ukraine.<\/p>\n

Conclusions<\/strong>. For stabilization of the economy, it is necessary to solve a number of problems: the decline of production, the difficult financial situation of the country’s enterprises, the crisis of non-payment, non-payment of taxes, which, as a result, lead to a budget deficit in Ukraine.<\/p>\n

In the process of overcoming the budget deficit in our country, it is inappropriate to apply reductions in social spending and to increase the tax burden. Given the current situation, one must understand that such measures will lead to worsening socio-economic situation in Ukraine and lead to mass discontent among the population. Recently, one can observe a high level of inflation, an unstable political situation, hostilities in eastern Ukraine, and the implementation of various state reforms that require large material costs. All this is very depleting for the economy of our country and makes it impossible to raise taxes and reduce spending on the social sphere.<\/p>\n

The program of concrete measures to reduce the budget deficit should include and consistently implement such measures, which, on the one hand, will stimulate the inflow of funds into the budget fund of the country, and on the other hand, will contribute to the reduction of public expenditures. Here are the following measures:<\/p>\n

\u2013\u00a0change of investment directions of budgetary funds in the field of the national economy in order to increase significantly the financial returns of each hryvnia;<\/p>\n

\u2013\u00a0reduction of military expenses;<\/p>\n

\u2013\u00a0keeping funding for only the most important social programs, a moratorium on the adoption of new social programs that require significant budget funding;<\/p>\n

\u2013\u00a0the prohibition of the National Bank to provide loans to government structures of any level without proper execution of debts with government securities.<\/p>\n

It should be noted that in our country, in modern conditions, the practice of balancing the budget on a non-deficit annual basis is unrealistic, due to the lack of financial resources. The deficit in state-owned activities should be oriented towards further development rather than being a source of financing for current expenditures.<\/p>\n

Because only effective management of the state budget deficit and a balanced debt policy can provide a solid foundation for sustained economic progress and deep structural social and economic transformations in our country.<\/p>\n

Keywords<\/strong>: budget; deficit budget; state debt; budget revenues; budget expenditures; financing of budget deficit.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. The Verkhovna Rada of Ukraine (), The Law of Ukraine \u201cBudget Code of Ukraine\u201d, ZUL, Kyiv, Ukraine.<\/li>\n
  2. Migovich, T. (2010). \u201cThe Role of Budget Expenditures in the Socio-Economic Development of Ukraine\u201d, Current Problems of the Regional Economy Development<\/em>, vol. 6, pp. 36-43.<\/li>\n
  3. Yepifanov, A. Dyakonov, I. and Salo, I. (2010). Byudzhet Ukrayiny<\/em> [Budget of Ukraine], DBS \u201cUABS NBU\u201d, Sumy, Ukraine.<\/li>\n
  4. Information of the Ministry of Finance of Ukraine on implementation of the State Budget of Ukraine for 2017 [Online], retrieved from: httr:\/\/m\u0456nf\u0456n.g\u043ev.u\u0430 (Accessed 01 November 2018).<\/li>\n
  5. Adonin, S. V. and Izyumskaya, V. A. (2015). \u201cFeatures of the state budget deficit at the present stage\u201d, Scientific Bulletin of the International Humanitarian University<\/em>, pp. 108-111.<\/li>\n
  6. Matviychuk, N. M. Burlachuk, N. Yu. and Marshuk, L. M. (2015). \u201cFeatures of the budget deficit of Ukraine in modern conditions\u201d, Young Scientist<\/em>, pp. 31-33.<\/li>\n
  7. Budget deficit of Ukraine, causes and ways of its reduction [Online], retrieved from: httr: \/\/www.rusn\u0430uk\u0430.\u0441\u043em\/35_N\u041eBG_2013\/\u0415\u0441\u043e\u043d\u043emiss\/15_153141.d\u043e\u0441. htm (Accessed 01 November 2018).<\/li>\n
  8. Sidorenko, O. and Babych, M. \u201cUkraine’s budget deficit and ways to overcome\u201d [Online], retrieved from: httr: \/\/www.rusn\u0430uk\u0430.\u0441\u043em\/ 30_\u041e\u0406\u041d\u0425\u0425\u0406_2013 \/ \u0415\u0441\u043e\u043d\u043e\u043c\u0438\u0441 \/ 15_147246. dos Htm (Accessed 01 November 2018).<\/li>\n
  9. Macedonskaya, N. (2015). \u201cForeign experience in managing budget deficits\u201d, Global and national problems of the economy<\/em>, vol. 3, pp. 732-735.<\/li>\n
  10. Zubenko, V. V. Samchinskaya, I. V. and Rudik, A. Yu. (2017). Byudzhetnyy monitorynh: Analiz vykonannya byudzhetu za 2016 rik<\/em> [Budget monitoring: Analysis of budget execution for 2016], USAID, Kyiv, Ukraine.<\/li>\n
  11. Official website of the State Treasury Service of Ukraine [Online], retrieved from: httr: \/\/www.tr\u0435\u0430sur\u0443.g\u043ev.u\u0430\/m\u0430\u0456n\/uk\/d\u043e\u0441\u0441\u0430t\u0430l\u043eg\/l\u0456st?rurrD\u0456r = 146477 (Accessed 01 November 2018).<\/li>\n
  12. The Verkhovna Rada of Ukraine (2017), The Law of Ukraine \u201c On the State Budget of Ukraine for 2017\u201d, retrieved from: httr:\/\/z\u0430k\u043en5.r\u0430d\u0430.g\u043ev.u\u0430\/l\u00e2ws\/sh\u043ew\/928-19 (Accessed 01 November 2018).<\/li>\n
  13. Arkhangelsk, Y. (2016). \u201cCan the state budget deficit be zero?\u201d, Mirror of the week<\/em>, p. 7.<\/li>\n
  14. Koliada, T. A. (2015). \u201cSources of financing of the budget deficit: trends in application and challenges for the stability of public finances in Ukraine\u201d, Business Inform<\/em>, vol 2, pp. 215-222.<\/li>\n
  15. Official website of the Eurorean Busins Associaci\u00f3n [Online], retrieved from: htt\u0440: \/\/www.\u0435b\u0430.\u0441\u043em.u\u0430 (Accessed 01 November 2018).<\/li>\n
  16. Sirenko, N. Baryshevskaya, I. Poltorak, A. and Shyshpanova, N. (2018). \u201cState and tendencies of intergovernmental regulation in Ukraine in conditions of fiscal decentralization\u201d, Financial and credit activity: problems of theory and practice<\/em>, vol. 2, no. 25 (2018), pp.157-164. DOI:\u00a0 https:\/\/doi.org\/10.18371\/fcaptp.v2i25.136489 (Accessed 01 November 2018).<\/li>\n<\/ol>\n

    [\/vc_column_text][vc_column_text]Received:<\/strong> 10 December 2018<\/p>\n

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    Koliada, T. & Kosmynina, \u0415. (2018). Budg\u0435t d\u0435f\u0456\u0441\u0456\u0435n\u0441\u0443 \u043ef Ukr\u0430\u0456n\u0435: th\u0435 \u0435ss\u0435n\u0441\u0435, \u0441\u0430us\u0435s \u043ef th\u0435 occurrence \u0430nd \u0440\u0435\u0441ul\u0456\u0430r\u0456t\u0456\u0435s \u043ef m\u0430n\u0430g\u0435m\u0435nt. <\/span>Modern Economics<\/span><\/i>,\u00a012, 100-105. DOI: https:\/\/doi.org\/10.31521\/modecon.V12(2018)-15.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column width=”1\/2″][vc_column_text]JEL Classification: \u041d60, \u041d62, \u041d69.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text] DOI: https:\/\/doi.org\/10.31521\/modecon.V12(2018)-15 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Koliada\u00a0T., Candidate of Sciences (Economics), Associate Professor, Associate Professor of the Deparment of Finance, National University of State Tax Service of Ukraine, Irpin, Ukraine ORCID:\u00a00000-0002-1574-4446 e-mail: t.a.koliada@gmail.com Kosmynina\u00a0\u0415., student of the Training and Research Institute of Finance, Banking, National University of State Tax Service of Ukraine,
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[105,67],"tags":[106],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/10510"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=10510"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/10510\/revisions"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=10510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=10510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=10510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}