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3 Mekhanizm Rehuluvannya Economiky

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Vplyv byudzhetnykh vazheliv na finansove zabezpechennya rozvytku terytoriyi

100%

Boronos V. G.

Mekhanizm Rehuluvannya Economiky

2013

tom 1 (59)

196-206

The financial policy is a complex and multivector phenomenon, and its role during financial and economic crisis considerably increases. In article main types of budgetary-tax levers are considered, namely: the budgetary expenses, the budgetary deficiency, tax rates, the tax privileges, alternative modes of the taxation, change of terms of payment of taxes, tax sanctions and their influence on level of financial security of development of the territory. Their main advantages and disadvantages are analysed. Having analysed sources of formation of financial potential and tools by means of which authorities can influence its use, it is proved that the greatest influence on formation of financial potential and management to them is rendered by a budgetary and tax component of financial policy. Prospects of development of a budgetary tax policy in Ukraine are given.

Finansovi instrumenty rehulyuvannya protsesu realizatsiyi ekolohichnoyi polityky rozvytku rehionu

63%

Boronos V. G. , Karpenko I. V.

Mekhanizm Rehuluvannya Economiky

2012

tom 4 (58)

139-146

In article the main financial instruments of the mechanism of management by development of economy of the region taking into account an ecological component are considered. Influence of the interbudgetary transfers on a region level of development is analysed. Approach to improvement of the mechanism of regulation of ecologically directed development of economy of the region by balancing of its main components is offered.

Suchasni realiyi planuvannya ta vykonannya vydatkovoyi chastyny mistsevykh byudzhetiv

63%

Boronos V. G. , Ostrishchenko I. A.

Mekhanizm Rehuluvannya Economiky

2014

tom 1 (63)

87-98

Operation of local budgets in recent years shows a number of problems and contradictions primarily due to limited financial resources, unclear assignment of expenditure responsibilities between different levels of government, inefficient use of budget means, and low investment capacity of local authorities. Under these conditions it is necessary to improve the system of planning and execution of budget expenditures in Ukraine. Characteristics of the national budget planning system and preconditions for preparing a well-balanced budget are summarized in the article. It is suggested the ways to improve the expenditure planning as a result of analysing the local budgets implementation in previous periods. Among them are the following: development of an effective methodology for assessing the impact of budget means’ using; implement budgeting taking into account the strategic objectives of socio-economic development and the outcomes of the central and local governments’ performance in the previous budget periods; increasing responsibility of budget process’ participants; improving fiscal sustainability, efficiency and transparency of budgetary funds by introducing advanced techniques of budgeting such as program target method and medium-term budget planning.