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Journal articles on the topic 'Consolidated budget of Ukraine'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Pavlo, Pirnykoza. "ANALYSIS OF THE SHADOW ECONOMY AND ITS FISCAL EFFECTS IN UKRAINE." EUREKA: Social and Humanities, no. 2 (March 30, 2018): 30–38. https://doi.org/10.21303/2504-5571.2018.00577.

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This article analyses the share of shadow economy in Ukraine and its effects on the domestic fiscal sphere. It was made an attempt to calculate the approximate tax losses, which was resulted by the informal sector of economy. Also, we tried to search the influence of the shadow economy on the consolidate budget revenue, expenditures and deficit. The results of this paper are: 1) the level of the shadow economy in Ukraine during last 5–10 years is between 34–43 % of GDP; 2) the annual average tax losses are about 15.4 % of official GDP, of which 10.4 % is the losses of central and l

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2

Totska, Olesia, and Iryna Dmytruk. "INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION." Financial and credit systems: prospects for development 1, no. 8 (2023): 30–39. http://dx.doi.org/10.26565/2786-4995-2023-1-04.

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The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy. Personal income tax is one of the most effective sources of income for Ukrainian budgets. However, the indicators of income from its payment have regional differences. The purpose of the study is to determine the fiscal role of personal income tax in Ukraine at the national and regional levels. Analysis methods were used to study the absolute and relative indicators of income from the personal income tax in

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3

Мартиненко, В. В. "ASSESSMENT OF THE IMPACT OF THE STRUCTURE OF BUDGET EXPENDITURES ON ECONOMIC GROWTH IN UKRAINE." Економічний вісник. Серія: фінанси, облік, оподаткування, no. 4 (January 21, 2020): 104–14. http://dx.doi.org/10.33244/2617-5932.4.2020.104-114.

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The main purpose of the article is to carry out a statistical assessment of the impact of the structure of budget expenditures on economic growth in Ukraine according to offi cial statistics of 2004–2018. The author established the uneven growth of consumption expenditures compared to development expenditures, in particular in the consolidated budget current expenditures increased 1.4 times faster than capital, and in the state budget – 2.2 times, but in local budgets capital expenditures grew 1.3 times faster than current expenditures. It was determined that the share of capital expenditures

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4

Lagodienko, Natalia, Victoriia Palamarchuk, and Vladyslav Hamaiun. "Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine." Modern Economics 23, no. 1 (2020): 89–94. http://dx.doi.org/10.31521/modecon.v23(2020)-14.

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Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact o

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5

PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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6

Shyrokopoyas, O. "Consolidated budget expenditure on education institutions in Ukraine." Economic scope, no. 147 (July 4, 2019): 186–202. http://dx.doi.org/10.30838/p.es.2224.040719.186.558.

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7

ZAMASLO, Olha, and Maksym KOBYLNYK. "FISCAL EFFECTIVENESS ASSESSMENT OF THE BUDGET-GENERATING TAXES IN UKRAINE." WORLD OF FINANCE, no. 2(67) (2021): 66–78. http://dx.doi.org/10.35774/sf2021.02.066.

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Introduction. A significant share of tax revenues in the revenue part structure of the Consolidated budget of Ukraine forms the grounds for assessing the economic efficiency of established taxes in order to make managerial decisions in the budget and tax management field at the macro level. Therefore, it is important to analyse the fiscal effectiveness indicators of taxes that form the tax revenues majority to the budgets of Ukraine, as well as to identify socio-economic factors that affect the size of such revenues. The purpose of the article is to analyse the fiscal effectiveness indicators

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8

Sochka, Kateryna, Nick Palinchak, Olexandr Bobryk, and Bohdan Andriiv. "LOCAL BUDGETS IN THE CONTEXT OF DECENTRALIZATION PROCESSES IN UKRAINE." InterConf, no. 16(121) (August 20, 2022): 38–49. http://dx.doi.org/10.51582/interconf.19-20.08.2022.005.

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Some important results of financial and administrative aspects of decentralization in Ukraine as of the beginning of 2022 were discussed. Certain stages of financial decentralization aimed to strengthen the financial base of sub-national governments and to form self-sufficient united territorial communities have been studied. The dynamics of revenues and expenditures of the Consolidated budget of Ukraine in terms of the indicators of the State and local budgets and inter-budget transfers were analyzed. The criteria of self-sufficient united territorial communities have been studied.

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9

Kosova, Т., О. Voronkova, О. Kliuchka, and Іu Kostynets. "FINANCIAL CONTROL IN THE SYSTEM OF BUDGETARY SECURITY OF THE STATE AND REGIONS UNDER DECENTRALIZATION CONDITIONS IN UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 140–48. http://dx.doi.org/10.18371/fcaptp.v1i36.227684.

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The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identif

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10

Orlov, V. "BUDGET EXPENDITURES OF UKRAINE: INTEGRAL ASSESSMENT OF STRUCTURAL IMBALANCES." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 2 (2022): 135–42. http://dx.doi.org/10.21272/1817-9215.2022.2-16.

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The public finance sector plays a special role in the functioning of the financial system. A significant part of the funds is accumulated and redistributed through state and local budgets. At the same time, the formation of budget expenditures of all levels, their structure, determine the state and opportunities for the state to perform its functions, which is manifested through the structure of budget expenditures according to functional classification, as well as the distribution of funds to ensure current needs and capital expenditures, and its social orientation - through the structure of

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11

Zaichko, Iryna V. "Methodical provision of financial security assessment of the state." Economies' Horizons, no. 1(12) (November 8, 2021): 15–25. http://dx.doi.org/10.31499/2616-5236.1(12).2020.205284.

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Purpose of the research. The main purpose of the article is to improve methodological support for the assessment of the financial security of the state, taking into account the impact of budgetary policy. Methodology. During the study the following methods were applied: comparative analysis, integral estimation, normalization of indicators, component analysis, method of principal components, etc. Results. In the course of comparing the existing methodological support for the financial security assessment, it is justified, notwithstanding the existing shortcomings, the expediency of applying in

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12

Radionov, Yurii. "EXPENDITURES OF THE CONSOLIDATED BUDGET OF UKRAINE FOR HUMAN CAPITAL DEVELOPMENT." Educational Analytics of Ukraine, no. 5 (2021): 18–31. http://dx.doi.org/10.32987/2617-8532-2021-5-18-31.

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The article analyzes the expenditures of the consolidated budget of Ukraine for human capital development. It is established the main directions of financial resources in the current conditions of economic transformation. In particular, expenditures on economic activity have been growing at a steadily high rate, both in the last two years and in the entire five-year period under study. In addition, spending on health and national defense has increased significantly over the past two years. However, in 2020, almost 7,0 percent less (for each sector) was allocated to environmental protection and

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13

Dubynа, М. V. "Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine." Statistics of Ukraine, no. 4(79) (December 20, 2017): 31–38. http://dx.doi.org/10.31767/su.4(79).2017.04.04.

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The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration. The article’s objective is to deepen the theoretical and methodological framework for assessment of the financial stability of local budgets. The existing theoretical and methodological framework for the analysis of processes involved in mobilization of financial resources to local budgets is shown, and the econometric assessment of the current financial stability of local budgets in Ukraine is given. A

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14

Hulych, Olga I. "Improving the economic regulation of environmental safety of water use in the context of decentralization of power." Regional Economy, no. 3(101) (2021): 119–25. http://dx.doi.org/10.36818/1562-0905-2021-3-12.

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The analysis of economic regulation of environmental safety of water use in Ukraine is carried out at different administrative levels: national, regional, local. It shows significant disparities in the receipt of rents for special water use and environmental tax for discharges of pollutants into water bodies to the budgets of different levels, as well as extremely low shares of rent payments and environmental tax in the structure of revenues of the Consolidated Budget and local budgets, in particular. In the structure of rent payments, the rent for special water use is insignificant (2.6 - 5.1

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15

Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

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The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud

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16

Slavkova, Alla A. "Tax Revenues in the Total Revenues of Local Budgets of Ukraine and Their Fiscal Potential." Business Inform 2, no. 553 (2024): 210–20. http://dx.doi.org/10.32983/2222-4459-2024-2-210-220.

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The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluc

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17

SOTNICHENKO, O.A., and O.A. HNATENKO. "Fiscal efficiency of indirect taxes in Ukraine." Market Relations Development in Ukraine №5(228)2020 132 (July 9, 2020): 32–38. https://doi.org/10.5281/zenodo.3937210.

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The subject of the research is totality of theoretical and applied aspects of fiscal efficiency of indirect taxes in Ukraine. The aim of the research is the analysis of fiscal efficiency of indirect taxes in Ukraine. Research methods. The scientific and special methods of empiric research are used: system; comparison; analogy. The analytical method is used for consideration of the state of indirect taxes for corresponding period (2014–2018) and abstractly–logical at formulation of conclusions. Research results. The roles of indirect taxes, their intercommunication and influence on

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18

Chentsov, Victor, Olha Hryhorash, and Tetiana Hryhorash. "Analysis of the state order and budget expenses for its funding." Technology audit and production reserves 5, no. 4(61) (2021): 19–24. http://dx.doi.org/10.15587/2706-5448.2021.242639.

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The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which m

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19

Victor, Chentsov, Hryhorash Olha, and Hryhorash Tetiana. "Analysis of the state order and budget expenses for its funding." Technology Audit and Production Reserves 5, no. 4(61) (2021): 19–24. https://doi.org/10.15587/2706-5448.2021.242639.

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The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which m

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20

Romenska, Kateryna, Volodymyr Orlov, Natalia Pavlova, Ruslana Kryvenkova, and Iryna Shalyhina. "Analysis of financial flows in the budget process of Ukraine under the conditions of structural imbalances of the financial system." Public and Municipal Finance 11, no. 1 (2022): 37–53. http://dx.doi.org/10.21511/pmf.11(1).2022.04.

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Adjusting the balanced movement of financial flows in the budget process is a vital component of ensuring the functioning of the financial system. This study aims to identify and outline possible areas for improving the management of financial flows in the budget process of Ukraine to regulate structural imbalances of the financial system. With the help of ranking and clustering, the analysis and assessment of local budgets based on indicators that characterize the movement of financial flows was carried out. The used methods made it possible to consider the differences in the formation and di

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21

Koliada, Tetiana A. "Financial Provision of Sustainable Development of Territorial Communities of Ukraine as a Factor of Real Decentralization of Post-War Recovery." Business Inform 7, no. 558 (2024): 385–93. http://dx.doi.org/10.32983/2222-4459-2024-7-385-393.

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The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; o

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22

Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

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As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf

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23

Korkuna, Oryslava, Oleh Tsilnyk, and Olesya Bordun. "Green tourism development in conditions of forming of consolidated territorial communities." Socio-Economic Problems of the Modern Period of Ukraine, no. 1(135) (2019): 24–28. http://dx.doi.org/10.36818/2071-4653-2019-1-5.

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Nowadays tourism industry is only fifth in Ukraine by the component of budget revenues and its importance should grow significantly due to such objective preconditions as beneficial location of Ukraine in the center of Europe, availability of significant tourism and recreation capacity, favourable climate, rich flora and fauna and numerous landmarks of global level. For Ukraine rural green tourism in conditions of forming of consolidated territorial communities is a new phenomenon and requires the range of activities for its intensified development. Indeed, the priority of rural green tourism

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24

Poliakova, O. Y. "Fiscal Effects of Introducing New Social Standards in Ukraine." PROBLEMS OF ECONOMY 4, no. 50 (2021): 191–202. http://dx.doi.org/10.32983/2222-0712-2021-4-191-202.

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The article is aimed at studying and assessing the positive changes that occurred in the budgeting process due to changes in social standards in Ukraine during 2010-2020. The hypothesis testing is carried out on whether there is a link between changes in social standards such as the subsistence rate and the minimum wage, and the amount of tax revenues to the consolidated budget and the amount of budget expenditures. Modern approaches to assessing the impact of social standards are analyzed, and conclusion is made that fiscal effects are hardly studied in literature. Based on a comparative anal

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Kruhliakova, V. V., O. R. Zakhidna, and I. M. Yurchenko. "Local Budget Asset Provision in Lviv Region Amid Financial Decentralization." PROBLEMS OF ECONOMY 4, no. 50 (2021): 101–7. http://dx.doi.org/10.32983/2222-0712-2021-4-101-107.

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Proper asset provision within local budgets during the implementation of social and economic regulation is the basis for creating and developing an effective national and regional economy, and is a good means of counteracting the crisis caused by the COVID-19 pandemic. The article is aimed at analyzing the results of the decentralization policy in Ukraine on the example of the Lviv region and of the impact made by the COVID-19 pandemic on the Lviv region budget; determining the state, problems and development prospects of the budget. The article examines the organizational and economic aspects

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26

Zaburanna, Lesia. "State Budget Execution under Martial Law." Oblik i finansi, no. 4(106) (2024): 36–43. https://doi.org/10.33146/2307-9878-2024-4(106)-36-43.

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In martial law conditions, the needs are different, and accordingly, budget policy priorities regarding the direction of budget funds change dramatically. The issues of defending the country, forming funds to support internally displaced persons, and providing humanitarian aid become paramount. Therefore, the need to find additional sources of budget funding and objectively review budget indicators, both in terms of income and expenditure, becomes more acute. This article aims to analyze the features of the mobilization and use of funds from the state budget of Ukraine in conditions of war, pa

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27

KARPYSHYN, Natalia. "PROBLEMS FINANCING OF ENVIRONMENTAL PROTECTION IN UKRAINE." WORLD OF FINANCE, no. 2(55) (2018): 32–42. http://dx.doi.org/10.35774/sf2018.02.032.

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Introduction. The study of the current state of financing of environmental protection and the identification of the most significant problems and the ways of their solution is extremely a topical issue of modern financial science. Purpose is monitoring of the current state of financial provision of environmental protection in order to identify the most significant problems and propose ways of their solution, taking into account the domestic practice and the experience of European countries. Results. In 2016 the costs of environmental protection in Ukraine amounted to 32,5 billion UAH (excludin

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28

Voznyak, Halyna V., and Vasyl M. Koval. "Local budget expenditures through the prism of the war in Ukraine." Socio-Economic Problems of the Modern Period of Ukraine, no. 2(154) (2022): 9–14. http://dx.doi.org/10.36818/2071-4653-2022-2-2.

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The war in Ukraine significantly affected the financial and economic situation of communities, which affected the execution of local budgets. Therefore, the problems of improving the tools for the implementation of budget policy at the local level are being updated. The purpose of the article is to conduct a problem-oriented analysis of the current practice of executing local budgets and financing expenditures in the conditions of Russia's armed aggression in Ukraine. A problem-oriented analysis of the implementation of the local budget of Ukraine in the conditions of Russia's military aggress

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29

Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

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The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue

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Radionov, Yurii. "Management of budget expenditures in wartime." Fìnansi Ukraïni 2024, no. 10 (2024): 7–29. https://doi.org/10.33763/finukr2024.10.007.

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Introduction. In conditions of martial law, the role and importance of budget expenditures in solving the problems of a warring country increases. After all, expenditures on the country&apos;s defense determine the degree of resistance to the aggressor, the completeness of providing the needs of the Armed Forces of Ukraine in ammunition, modern combat equipment, FPV drones and other technological weapons. Problem Statement. In conditions of martial law, as in peacetime, the key task of the budget system is to increase its efficiency, including through transparency, accountability, promotin

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Voznyak, Halyna V. "Regions of Ukraine in the conditions of increasing crisis phenomena: problem-oriented analysis of financial changes." Regional Economy, no. 3(113) (2024): 81–95. https://doi.org/10.36818/1562-0905-2024-3-7.

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The ongoing crises caused by external factors (the Covid-19 pandemic and, since February 2022, Russia’s large-scale invasion of Ukraine) have increased economic instability, exacerbated problems in the system of state and local finance, which, in turn, has negatively affected the financial stability of the regions and, consequently, their economic growth opportunities. Therefore, there is a need to develop new approaches to the formation of state regional policy with a clear set of mechanisms and measures for each type of territory. The purpose of the article is to analyse and evaluate financi

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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

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Rolinskyi, O. V., B. S. Huzar, and S. A. Ptashnyk. "Financial self-sufficiency of local budgets in the context of realization of financial decentralization reform." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 259–75. http://dx.doi.org/10.31395/2415-8240-2021-99-2-259-275.

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The article highlights the current state of the formation of local budgets in the context of decentralization of financial resources, taking into account the changes made to the budget and tax legislation, the analysis of the revenue and expenditure parts of the local budget is carried out. On the basis of the study, the problems and ways of strengthening the financial base of local self-government bodies have been identified. The main tasks of budget decentralization have been formulated. The sources of filling and problems in the field of formation of local budgets in Ukraine are indicated.

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Bortnyk, S. M., and I. O. Sievidova. "Ensuring organisational and legal conditions for financing the social sector of Ukraine." Law and Safety 90, no. 3 (2023): 9–20. http://dx.doi.org/10.32631/pb.2023.3.01.

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The legal aspects of regulation of budgetary financing of social services have been analysed, and the main directions of improving the efficiency of the system of budgetary financing of social protection and social security of the population of Ukraine in modern conditions have been identified. Based on the analysis of scientific views, theoretical approaches to building a budget system in the context of social protection have been considered. The shortcomings of legal regulation of mechanisms for financing the provision of social protection services have been identified, and the main factors

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35

Bortnyk, S. M., and I. O. Sievidova. "Ensuring organisational and legal conditions for financing the social sector of Ukraine." Law and Safety 90, no. 3 (2023): 9–20. http://dx.doi.org/10.32631/v.2023.3.01.

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The legal aspects of regulation of budgetary financing of social services have been analysed, and the main directions of improving the efficiency of the system of budgetary financing of social protection and social security of the population of Ukraine in modern conditions have been identified. Based on the analysis of scientific views, theoretical approaches to building a budget system in the context of social protection have been considered. The shortcomings of legal regulation of mechanisms for financing the provision of social protection services have been identified, and the main factors

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36

LYSIAK, LIUBOV, KATERYNA ROMENSKA, NATALIA DUBROVA, SVITLANA KACHULA, TETIANA TERESHCHENKO, and TETIANA SALNYKOVA. "MANAGEMENT OF BUDGET FLOWS FROM EXCISE TAXATION IN UKRAINE." AD ALTA: 12/02-XXIX. 12, no. 2 (2022): 152–59. http://dx.doi.org/10.33543/120229152159.

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The article aims to identify possible directions for improving the management of budgetary flows from excise taxation in Ukraine to implementing the state's fiscal and socio-economic tasks through tax revenues. Using the method of analysis of hierarchies, a choice was made of an option for a possible adjustment of excise tax rates on alcoholic products, tobacco products, or the introduction of an excise tax on soft drinks and food products with high sugar content. The method used allowed taking into account the conditions of military aggression on the part of Russia, under which the modern fin

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37

RADIONOV, Yurii. "PUBLIC FINANCE IN ENSURING STABILITY OF THE COUNTRY’S FINANCIAL SYSTEM." Economy of Ukraine 2022, no. 9 (2022): 77–98. http://dx.doi.org/10.15407/economyukr.2022.09.077.

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The structure of public finance in modern conditions is revealed. The dynamics of revenues and expenditures of both the consolidated and the State Budget of Ukraine in 2011–2021, as well as for five months of 2022, is studied. It is established that during the last decades, the budgets were executed with a significant deficit. With the beginning of the Russian Federation’s full-scale invasion of Ukraine, the problems of budget execution intensified. Since significant number of enterprises ceased their activities, serious problems with filling the budget and its execution in terms of expenditur

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SOKOLOVSKA, Alla. "Implementation of the concept of tax expenditures in Ukraine: problems and ways to solve them." Fìnansi Ukraïni 2022, no. 7 (2022): 32–56. http://dx.doi.org/10.33763/finukr2022.07.032.

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Introduction. The preparation of reports on tax expenditures and their use in the process of budget management has become widespread in many countries of the world. Since 2004, the Global Tax Expenditure Database has included information on tax expenditures in Ukraine. However, the degree of implementation of the concept of tax expenditures in the budget process varies greatly in different countries. Problem Statement. Imperfect procedures for reporting on tax expenditures and their formal connection with the budget process, or even the absence of such a connection at all are significant reaso

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Martynenko, Valentyna. "Specificity of managing local budgets’ own revenues in the context of financial decentralization." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 51–61. http://dx.doi.org/10.35774/visnyk2019.03.051.

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Introduction. Decentralization reform in Ukraine has been implemented since 2014. It aims at transferring some of the powers of central government to the communities. The reform of decentralization in the financial sphere should ensure the financial autonomy of territorial-administrative units. Therefore, the analysis of the main factors influencing the management of own revenues of local budgets is especially relevant. Research purpose is to investigate the specifics and features of managing the own revenues of local budgets of Ukraine under conditions of financial decentralization. Methods.

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Riabushka, L., O. Pakhnenko, and O. Kulish. "FISCAL RISKS OF SUMY CITY BUDGET EXECUTION IN CONNECTION WITH COVID-19." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 174–81. http://dx.doi.org/10.21272/1817-9215.2020.3-19.

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The article analyzes the revenues of the budget of the city of Sumy and examines the impact of the COVID-19 pandemic on the dynamics of tax revenues of local budgets in 2020. Based on the analysis of local budget revenues, the share of local budget revenues in the Consolidated Budget of Ukraine, and the share of local budget revenues in GDP, it was found that the decentralization reform has increased the independence and financial adequacy of local budgets, but the budget system of Ukraine remains highly centralized. The article analyzes the actual budget revenues of Sumy. It showed the presen

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Shkolnyk, Inna, Yuriy Ladyka, Volodymyr Orlov, Khaled Aldiwani, and Yevhenii Kozmenko. "Balancing state budget expenditures: A case of Ukraine using the simplex method." Public and Municipal Finance 10, no. 1 (2021): 34–46. http://dx.doi.org/10.21511/pmf.10(1).2021.04.

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The consolidated state budget expenditures reflect the condition of performance by a country of its basic functions and allow defining priority directions for the implementation of state policy. Their optimal ratio allows satisfying the interests of citizens, business and society as a whole, and can provide a significant impetus for economic growth. The analysis of state budget expenditures using the example of Ukraine showed that their structure is unbalanced. Therefore, the purpose of the study was to find the necessary balance. The optimization of Ukraine’s state budget expenditures was car

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Hnydiuk, Inna, Elmira Hataullina, Lina Marshuk, Nataliia Timoshenko, and Veronika Cherneha. "Formation of the system of financial support of higher education institutions in Ukraine." Revista Amazonia Investiga 12, no. 65 (2023): 141–48. http://dx.doi.org/10.34069/ai/2023.65.05.14.

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In the conditions of a military challenge, the financial system of Ukraine is under significant pressure, which also affects the supply of universities. The purpose of the article is to analyze the formation of the system of financial support of higher education institutions in Ukraine. System analysis, comparison, modeling became the main methods for writing research. The research used indicators of expenditures of the consolidated budget of Ukraine. In the results, the role of the inflationary challenge in the financial support of higher education institutions of Ukraine was traced, and it w

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Lisovska, Olha. "SYSTEM OF FINANCING HEALTH CARE IN THE EUROPEAN UNION COUNTRIES AS AN EXPERIENCE FOR UKRAINE." Three Seas Economic Journal 2, no. 1 (2021): 48–52. http://dx.doi.org/10.30525/2661-5150/2021-1-8.

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Purpose. The purpose of the article is to analyse the state of the system of financing health care in the European Union countries and Ukraine, to identify and compare their efficiency. To achieve this purpose, the following tasks were set: to analyse the current state of the system of financing health care in the European Union using up-to-date statistics on health care expenditures; to analyse the state of the system of financing health care in Ukraine for the last five years based on statistical data on expenditures of the Consolidated Budget of Ukraine; to consider what needs the health ca

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Мартиненко, В. В. "EVALUATION OF DYNAMICS AND STRUCTURE OF TAX BUDGET FORMATION SOURCES IN UKRAINE." Економічний вісник. Серія: фінанси, облік, оподаткування, no. 3 (March 28, 2019): 133–43. http://dx.doi.org/10.33244/2617-5932.3.2019.133-143.

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The current state of the national economy development of our country raises the urgent need for a detailed analysis of the practical principles of the budget revenue formation. It was found that the excess of the level of total revenues growth to the consolidated budget of Ukraine from indirect taxes on the revenues from direct taxes has caused the structural changes in the tax sources of the state fi nancial resources formation – the increase in the indirect taxes share by 13.8 % and the reduction of the direct taxes share – by 7.6 %. The article proves that the evaluation of the dynamics and

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RADIONOV, Yurii. "Priorities of budget policy under martial law and post-war recovery of Ukraine." Fìnansi Ukraïni 2023 (November 2, 2023): 24–47. http://dx.doi.org/10.33763/finukr2023.09.024.

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Introduction. Various financial and economic crises, shocks, including the introduction of martial law, affect the state of implementation and fundamentally change the priorities of budget policy, and therefore require timely adjustment of the main directions and macro indicators. Fiscal risks are increasing, exogenous and endogenous factors are exerting a powerful influence on the financial and budgetary system, which requires special attention to the analysis of the state of formation of budget revenues, determination of priorities, rational distribution and effective use of budget expenditu

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Kravchenko, Olena, Alla Dmytrenko, Yuliia Serhiienko, and Dmytro Kravchenko. "Fiscal efficiency of ecological taxes administration in Ukraine." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2023): 17–25. http://dx.doi.org/10.21272/1817-9215.2023.4-02.

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The problem of ecological protection occupies a rather important place in the planning of budget expenditures of Ukraine. Every year, the state must allocate funds from both local and state budgets to ensure ecological protection. Solving environmental problems is possible only by consolidating the efforts of the state, local self-government bodies, business owners, and individual citizens, and they require significant funding. The form itself should play an essential role in financing ecological protection measures. Ecological taxation is one of the measures that can encourage the transition

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GARBAR, Zhanna, and Nelia KONDUKOTSOVA. "BUDGET POLICY AS AN INSTRUMENT OF SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 96–111. http://dx.doi.org/10.37128/2411-4413-2019-1-8.

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The article defines the basic principles of budget policy formation as a tool for socio-economic development of the country. Budgetary policy has been found to be a powerful tool for ensuring macroeconomic stabilization and further activation of economic development processes. The necessity to study the impact of budgetary policy on the development of the real sector of the economy, to identify the problematic aspects of budgetary regulation of economic growth, to determine the directions of increasing the effectiveness of budgetary policy in the system of socio-economic development of the cou

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Savitska, Svitlana, Maryna Pravdiuk, Inna Dolzhenko, Nadiia Banera, and Maksym Samchyk. "Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects." Independent Journal of Management & Production 13, no. 3 (2022): s145—s160. http://dx.doi.org/10.14807/ijmp.v13i3.1906.

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At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to

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Boiko, S. V., O. M. Varchenko, and O. O. Drahan. "STRUCTURAL ASYMMETRY OF TAX REVENUES OF THE CONSOLIDATED BUDGET UKRAINE FOR KTEA 009: 2010." Financial and credit activity: problems of theory and practice 1, no. 28 (2019): 76–86. http://dx.doi.org/10.18371/fcaptp.v1i28.162869.

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Kaneva, Tetiana V., and Oleksii V. Osyka. "Budget Policy Under the Conditions of Socioeconomic Transformations." Business Inform 2, no. 565 (2025): 361–69. https://doi.org/10.32983/2222-4459-2025-2-361-369.

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The article aims to determine the peculiarities of the development and implementation of budget policy in the area of expenditures amidst socioeconomic transformations. The primary focus is on the practical aspects of the formulation and execution of domestic budget policy. An analysis of the main approaches to the determination of the essence of budget policy has been conducted. The necessity of State regulation of economic and social processes due to the interplay of a set of endogenous and exogenous factors has been substantiated. The task of budget regulation has been formulated to create

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