{"id":9042,"date":"2018-01-15T18:07:24","date_gmt":"2018-01-15T16:07:24","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=9042"},"modified":"2018-01-16T23:39:21","modified_gmt":"2018-01-16T21:39:21","slug":"biudzhetna-polityka-rehionu-teoretychna-kontseptualizatsiia","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/biudzhetna-polityka-rehionu-teoretychna-kontseptualizatsiia\/","title":{"rendered":"Shyshpanova N., Shatohin I., BUDGETARY REGIONAL POLICY: THEORETICAL CONCEPTUALIZATION"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]JEL Classification<\/strong>: H 61; H 70; H 72.<\/p>\n

Shyshpanova Nataliia, <\/strong>Candidate of Economic Sciences, Assistant Professor, Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

Shatohin Ivan, <\/strong>applicant higher education accounting and finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

BUDGETARY REGIONAL POLICY: THEORETICAL CONCEPTUALIZATION<\/strong><\/p>\n

Introduction. <\/strong>Formation and implementation of the budget policy of the regions in Ukraine is directly related to the processes of decentralization of power, increase of budget powers and strengthening of financial capacity of the territories. Formation of balanced local budgets and support of an effective system of managing budget resources is a key to strengthening the economic potential of the regions and increasing the well-being of citizens.<\/em><\/p>\n

The purpose of this article is to assess the current concepts of the fiscal policy of the region in Ukraine and to determine the impact of fiscal policy on the socio-economic development of the regions.<\/em><\/p>\n

Results.<\/strong> In this article the essence and content of budget policy are considered, the interpretation of different scientists is presented. An author’s approach to the definition of the essence of the budget policy of the region as a set of economic and administrative measures in the budget sphere, determined by the interrelated goals and objectives of the state and local self-government, aimed at the socio-economic development of the territory.<\/em><\/p>\n

The conceptual model of the fiscal policy of the region is presented and it is determined that the strategic goal of fiscal policy at the local level should be to ensure sustainable socio-economic development of the territories. The main principles that need to be observed during the implementation of the budget policy of the region are described; functions to be performed by local level fiscal policy; and the main tools by which local authorities carry out their functions.<\/em><\/p>\n

Conclusions.<\/strong> It is noted that the content of the budget policy of the region should be to determine the course, tasks and directions of the state and local self-government activities in the field of the formation and use of budget funds. The budget policy of the region should respond to a combination of the following systemic challenges: 1. the restoration of economic growth, as soon as possible, which must be subordinated to all constituents of economic policy, without exception; 2. Providing a positive trend of human development; 3. Disclosure of the potential of regional development on the basis of fiscal decentralization.<\/em><\/p>\n

According to the authors, the practical implementation of these measures will contribute to the improvement of the regional budget policy, increase its efficiency and achieve promising benefits of socio-economic development of the state and its regions.<\/em><\/p>\n

Keywords:<\/strong> fiscal policy, fiscal policy of the region, budgetary relations, budgetary system.<\/em><\/p>\n

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

    \n
  1. Vasylyk, O. D. (2004), Biudzhetna systema Ukrainy<\/em> [Budget system of Ukraine], Kyiv, Ukraine.<\/li>\n
  2. Danyliuk, O. (2017), \u201cWe have strengthened the financial capacity of local budgets\u201d, [Online], available at: https:\/\/goo.gl\/oY355q (Accessed 4 November 2017).<\/li>\n
  3. Yermoshenko, M. M., Yerokhin, S. A. & Pluzhnikov, I. O. (2003), Zasady formuvannia biudzhetnoi polityky derzhavy<\/em> [Principles of the formation of the state budget policy], Natsional’na akademiia upravlinnia<\/em>, Kyiv, Ukraine.<\/li>\n
  4. Koliada, T. A. (2016), Formuvannia biudzhetnoi stratehii Ukrainy: teoriia, metodolohiia, praktyka<\/em> [Formation of the budget strategy of Ukraine: theory, methodology, practice], Universytet Derzhavnoi fiskal’noi sluzhby Ukrainy<\/em>, Irpin’, Ukraine.<\/li>\n
  5. Krysovatyj, A. I. (2005), Teoretyko-orhanizatsijni dominanty ta praktyka realizatsii podatkovoi polityky v Ukraini<\/em> [Theoretical-organizational dominants and practice of implementation of tax policy in Ukraine], Kart-blansh, Ternopil’, Ukraine.<\/li>\n
  6. Lahutin, V.\u00a0D. (2007), Biudzhetna ta monetarna polityka: koordynatsiia v transformatsijnij ekonomitsi<\/em> [Budgetary and Monetary Policy: Coordination in the Transformation Economy], Kyivs’kyj natsional’nyj torhovel’no-ekonomichnyj universytet<\/em>, Kyiv, Ukraine.<\/li>\n
  7. Lysiak, L. V. (2009), Biudzhetna polityka u systemi derzhavnoho rehuliuvannia sotsial’no-ekonomichnoho rozvytku Ukrainy<\/em> [Budget policy in the system of state regulation of socio-economic development of Ukraine], DNNU \u00abAkademiia finansovoho upravlinnia\u00bb<\/em>, Kyiv, Ukraine.<\/li>\n
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  12. Bulhakova, S. O. Kolodij, O. T. &Yermoshenko, L. V. (2003), Formuvannia i funktsionuvannia biudzhetnoi systemy Ukrainy<\/em> [Formation and functioning of the budgetary system of Ukraine], Knyha, Kyiv, Ukraine.<\/li>\n<\/ol>\n
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    [vc_row][vc_column][vc_column_text]JEL Classification: H 61; H 70; H 72. Shyshpanova Nataliia, Candidate of Economic Sciences, Assistant Professor, Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Shatohin Ivan, applicant higher education accounting and finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine BUDGETARY REGIONAL POLICY: THEORETICAL CONCEPTUALIZATION Introduction. Formation and implementation of the budget
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