{"id":8770,"date":"2017-11-15T14:39:54","date_gmt":"2017-11-15T12:39:54","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=8770"},"modified":"2017-11-24T16:48:36","modified_gmt":"2017-11-24T14:48:36","slug":"financing-trends-of-expenditure-at-the-state-budget","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/financing-trends-of-expenditure-at-the-state-budget\/","title":{"rendered":"Motchaniy V., FINANCING TRENDS OF EXPENDITURE AT THE STATE BUDGET IN UKRAINE"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]JEL Classification<\/strong>: H7; H72<\/p>\n

Motchaniy <\/strong>V., <\/strong>applicant of higher education of the accounting and finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine<\/p>\n

FINANCING TRENDS OF EXPENDITURE AT THE STATE BUDGET IN UKRAINE<\/strong><\/p>\n

Introduction.<\/strong> At the present stage of Ukraine\u2019s development, ensuring sustainable economic development and creating conditions for the proper positioning of our state in the financial, economic and political international arena is becoming increasingly important. Trends in recent years make it possible to argue that the level of efficiency of fiscal policy depends not only on the amounts of revenues of the budget system, but mainly on the principles and directions of budget financing. Social protection of the prevailing part of the population depends primarily on the expediency of the expenditures at the budget in Ukraine and the level of their balance.<\/em><\/p>\n

Purpose.<\/strong> Determination of tendencies of financing of expenditures at the state budget in Ukraine and their changes in recent years in order to form the basis for implementation of directions of improvement of budget policy by optimizing certain components of the budget.<\/em><\/p>\n

Results.<\/strong> The amount and structure of financing of expenditures at the state budget in Ukraine are considered, depending on the types of functional classification, the amount of expenditures on general and special funds of the state budget is given without taking into account and taking into account intergovernmental transfers. The changes of the structure of expenditures at the state budget for 2014-2017 are analyzed. The main components of the expenditure part of the state budget are investigated. The essence of the concept of “state expenditures” is considered, and the components of the state budget are considered from the standpoint of planned and actual indicators, as well as the level of performance of indicative indicators of the State Budget in Ukraine is analyzed.<\/em><\/p>\n

Conclusions.<\/strong> On the basis of the analysis of the dynamics of the amounts and structure of the expenditure part at the state budget, attention should be paid to the key positions, the observance of which is a priority in the management of the budget policy from the point of view of financing: to ensure the proportionality of the growth rates of revenue and expenditure parts at the state budget in Ukraine; prevent disproportions and unjustified growth of the expenditure part of the state budget, which will lead to a deficit. This approach will have a positive impact on the level of budget balance. A justifiable approach in the context of managing a budget deficit can be only capital financing, which will achieve a positive economic or social effect in future periods. In addition, it is advisable to follow the course of market reorientation, which is based on optimization of the volume and structure of the state sector of the economy, which will allow to increase the efficiency of using budget resources and leveling the displays of imbalance at the state budget.<\/em><\/p>\n

Keywords:<\/strong> state budget expenditures, state budget, general fund, classification of expenditures, intergovernmental transfers, special fund.<\/strong><\/em><\/p>\n

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

    \n
  1. Artus,\u00a0M.\u00a0M. and Khyzha,\u00a0N.\u00a0M. (2005), Biudzhetna systema Ukrainy <\/em>[Budget system of Ukraine], Vyd-vo Yevrop. un-tu<\/em>, Kyiv, Ukraine.<\/li>\n
  2. Bohomolova,\u00a0N.\u00a0I. (2012), \u201cProblems of formation of the system of expenditures of the State Budget\u201d, Efektyvna ekonomika<\/em>, available at: http:\/\/vvv.etsonomy.nayka.tsom.ua\/?op=1&z=922 (Accessed 29 Oktober 2017).<\/li>\n
  3. Boiarko,\u00a0I.\u00a0M. Dekhtiar, N.\u00a0A. and Dejneka O.\u00a0V. (2013), \u201cDerzhavni vydatky v ekonomitsi krainy : monohrafiia\u201d [Public expenditures in the national economy], Sums’ke vydavnytstvo PVKP \u00abKorpunkt\u00bb<\/em>, Sumy, Ukraine.<\/li>\n
  4. \u201cImplementation by the Ministry of Defense of Ukraine of the State Budget of Ukraine\u201d (2016), available at: http:\/\/mil.gov.ua (Accessed 30 Oktober 2017).<\/li>\n
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  6. Zubenko,\u00a0V.\u00a0V. Samchyns’ka,\u00a0I.\u00a0V. and Rudyk,\u00a0A.\u00a0Yu. (2016) \u201cBiudzhetnyj monitorynh: Analiz vykonannia biudzhetu za 2015-16 rik\u201d, <\/em>[Budget Monitoring: An Analysis of Budget Execution for 2015-16], USAID<\/em>, Kyiv, Ukraine, available at: https:\/\/goo.gl\/3HkhbnA (Accessed 30 Oktober 2017).<\/li>\n
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  8. Saliamon-Mikhieieva,\u00a0K.\u00a0D. (2009), \u201cThe current state of formation of expenditures of the budget of Ukraine: peculiarities of use\u201d \/ Scientific herald of the National University of State Tax Administration of Ukraine,<\/em>. vol. 4, pp. 72\u201381.<\/li>\n
  9. Poltorak,\u00a0A.\u00a0S. and Hnatenko,\u00a0Ye.\u00a0P. (2015), \u201cAnalysis of tax revenues in the structure of revenues of the consolidated budget of Ukraine\u201d, Naukovyy visnyk Mykolayivs’koho natsional’noho universytetu imeni V. O. Sukhomlyns’koho. Ekonomichni nauky,<\/em> vol. 2, pp. 130\u2013134.<\/li>\n<\/ol>\n
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    [vc_row][vc_column][vc_column_text]JEL Classification: H7; H72 Motchaniy V., applicant of higher education of the accounting and finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine FINANCING TRENDS OF EXPENDITURE AT THE STATE BUDGET IN UKRAINE Introduction. At the present stage of Ukraine\u2019s development, ensuring sustainable economic development and creating conditions for the proper positioning of our state in
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