АНАЛІЗ ДОХОДІВ ТА ВИДАТКІВ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ

Abstract

In the article analysis of income and expenses of the state budget of Ukraine was conducted. The level of provision of the state budget with financial resources is shown. The essence of the concept of "state budget" is exposed. The main problems of mobilization and use of budget funds are determined. The necessity of improving the efficiency of management of the state budget funds are substantiated and the main ways of their optimization are proposed. The main problems of forming a sufficient amount of budget revenues and ensuring their effective use are identified. Various methods of budget balancing are proposed. The most important items of budget expenditures are considered, the reasons for inefficient budget execution during the studied period are indicated. The ways to improve the optimization of revenue and expenditure parts of the budget are proposed. Based on the results of this work, recommendations for improving economic indicators are proposed. Revenues of the State Budget of Ukraine include receipts (except for those receipts assigned to local budgets in accordance with Articles 64, 66, and 69 of this Code) as provided for in legislation on taxes, duties and mandatory payments and the Law of Ukraine On the Guidelines of Social Protection to Invalids, as well as fees for services rendered by budget entities maintained at the expense of the State budget of Ukraine and other revenue sources identified in legislation, including receipts from the sale of assets owned by the State or enterprises, establishments and organizations, as well as interest and dividends on State-owned shares in property; grants and donations (in value); and inter-governmental transfers from local budgets. Revenues and expenditures must be balanced in the draft Conclusions and Proposals to the State Budget Law. The parameters of revenues and expenditures specified in the Conclusions and Proposals to the Draft State Budget Law must be balanced out. As a result of the analysis, we can conclude that in Ukraine the processes of attracting and distributing budget funds are inefficient, and therefore have a number of problems, including the following: imperfect domestic fiscal policy, outdated approaches to the financing process, lack of an effective strategy for budgeting and control over the implementation of budget programs. The priority task of budget policy of Ukraine is to modernize the budget sector of the economy and to re-orientate the state expenditure in the direction of the economy, efficiency and effectiveness. Prospects for the development of the state budget in Ukraine are quite ambiguous. However, they are reaching a new level, which is impossible not to mention, because now the budget process in Ukraine is quite developed, despite all the possible problems of the state.