Architectonics of budget mechanism of socio-economic development of the state

Zoryana LOBODINA

Анотація


Introduction. The need to neutralize the threats to Ukraine's national security requires review of the priorities of public administration. Given the leading role of the budget as the imperative dominant of the system of state regulation of socio-economic development, the use of which is linked to the practical application of the budget mechanism of the socio-economic development of the state, the feasibility of modernizing the said mechanism is beyond doubt. The above circumstances determine the indisputable relevance of the study of the architecture of the budget mechanism and the search for ways to improve its structure, the integration of financial methods, forms, tools and instruments.

Purposes. The purpose of the article is to formulate its own scientific approach to the structuring of the budget mechanism of the socio-economic development of the state, the characteristics of its elements and the relationship between them.
Results.The result of the study proved that the optimal combination of elements of the budget mechanism allows the state to effectively influence the socio-economic processes, ensuring the functioning and development of the national economy, affordable and quality public services to the population, solving social problems and others. So in terms of transformation of budgetary relations and orientation of public finance to economic growth and improving public welfare scientific approaches to structuring the budget mechanism require revisionand clarification.

Conclusion. Taking into account the directions of budget resources movement, the budget mechanism of the socio-economic development of the state proposes to distinguish two main subsystems: the mechanism of budget funds formation and the mechanism of using budget funds. In each of the subsystems, financial methods, forms, tools, levers are distinguished and characterized in the context of providing the architectural budget mechanism.


Ключові слова


budget mechanism of socio-economic development; mechanism of formation of the budget funds

Повний текст:

PDF>PDF

Посилання


Demianyshyn, V., & Lobodina, Z. (2017). Kontseptualni zasady biudzhetnoho mekhanizmu sotsialno-ekonomichnoho rozvytku derzhavy

[Conceptual foundations of budget mechanism of socio-economic development of the state]. Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu – The Herald of Ternopil National Economic University, 1 (83), 77–88 [in Ukrainian].

Demianyshyn, V. (2008). Teoretychni zasady biudzhetnoho ekhanizmu derzhavy [Theoretical fundamentals of the budget mechanism of the state]. Visnyk KNTEU – The Herald of Kyiv national university of trade and economics, 1, 56–67 [in Ukrainian].

Kutsenko, T. (2002). Biudzhetno-podatkova polityka [Budget and tax policy]. Kyiv : KNEU [in Ukrainian].

Yurii, S., & Fedosov, V. (Eds.). (2012). Finansy [Finance]. (2nd., rev.). Kyiv: Znannia [in Ukrainian].

Lysiak, L., & Kulichenko, V. (2016). Biudzhetnyi mekhanizm v movakh innovatsiinoho rozvytku systemy biudzhetnoho menedzhmentu [Budgetary mechanism in terms of innovative development of the

budget management system]. Ekonomichnyi prostir – Economic scope, 106, 156–167 [in Ukrainian].

Pasichnyk, Yu. (2002). Biudzhetna systema Ukrainy ta zarubizhnykh krain [The budget system of Ukraine and foreign countries]. Kyiv : ZnanniaPres [in Ukrainian].

Vasylyk, O., & Pavliuk, K. (2004). Biudzhetna systema Ukrainy [The budget system of Ukraine]. Kyiv : Tsentr navchalnoi literatury [in Ukrainian].

Krupka, M. (2001). Finansovo-kredytnyj mekhanizm innovatsiinoho rozvytku ekonomiky Ukrainy [Financial and credit mechanism of innovation development of economy of Ukraine]. Lviv : Vydavnychyj tsentr Lvivskoho natsionalnoho un-tu im. Ivana Franka [in Ukrainian].

Yurii, S., Demianyshyn, V., & Kyrylenko, O. (Ed.). (2013). Biudzhetna systema [The budget system]. Ternopil : TNEU [in Ukrainian].

Demianishyn, V. (2008). Teoretychna kontseptualizatsiia ta raktychna realizatsiia biudzhetnoi doktryny Ukrainy [The theoretical onceptualization and practical implementation of fiscal doctrine in Ukraine]. Ternopil : TNEU [in Ukrainian].

Alieksieiev, I., Lopushniak, H., & Lyvdar, M. (2014). Biudzhetnyi mekhanizm i sotsialno-ekonomichnyi rozvytok rehioniv [Budget echanism

and socio-economic development of regions]. Lviv : Liha-Pres [in Ukrainian].

Lopushniak, H. S., & Lyvdar, M. V. (2013). Teoretychni zasady biudzhetnoho mekhanizmu sotsialno-ekonomichnoho rozvytku rehioniv [Theoretical fundamentals of the budget mechanism of socio-economic development of the regions]. Modeliuvannia rehionalnoi ekonomiky : zbirnyk nauk. prats Prykarpatskoho natsionalnoho universytetu –

Modeling of regional economics – Collection of scientific works of the Precarpathian national university, 1 (21), 32–40 [in Ukrainian].

Morozov, S. M., & Shkaraputa, L. M. (2000). Slovnyk inshomovnykh sliv [Glossary of foreign words]. Kyiv : Naukova dumka [in Ukrainian].

Oparin, V. M. (2001). Finansy (Zahalna teoriia) [Finance (General Theory)]. (2nd ed., rev.). Kyiv : KNEU [in Ukrainian].

Oparin, V., Fedosov, V. (2016). Finansova infrastruktura Ukrainy : stan, problemy ta perspektyvy rozvytku [The financial infrastructure in

Ukraine: state, problems and prospects]. Kyiv : KNEU [in Ukrainian].

Busel, V. T. (Eds.). (2004). Velykyi tlumachnyi slovnyk ukrainskoi movy [Great explanatory dictionary of the Ukrainian language]. Kyiv, Irpin: VTF “Perun” [in Ukrainian].

Fedosov, V., Oparin, V., Safonova, L., at. al. (2004). Biudzhetnyi menedzhment [Budget management]. Kyiv : KNEU [in Ukrainian].

Hetmanets, O. (2008). Biudzhetnyi kontrol : orhanizatsiino-pravovi zasady [Budgetary control : organizational and legal principles]. Kharkiv :

Ekohraf [in Ukrainian].

Biudzhetnyi kodeks Ukrainy : Zakon Ukrainy № 2456–VI vid 08.07.2010. [Budget Code of Ukraine]. (2018, July, 8). Available at : http://zakon3.rada.gov.ua/ laws/show/2456-17.




DOI: https://doi.org/10.35774/sf2018.01.045

Посилання

  • Поки немає зовнішніх посилань.


ISSN 1818-5754 (print), ISSN 2415-3672 (online)
Ternopil National Economic University
© "WOF", 2004-2019