АНАЛІЗ МАКРОЕКОНОМІЧНИХ НАСЛІДКІВ СТРУКТУРНИХ ЗМІН БЮДЖЕТНО-ПОДАТКОВОЇ ПОЛІТИКИ УКРАЇНИ В УМОВАХ КОРОНАВІРУСНОЇ КРИЗИ

Abstract

The full-scale invasion of russia on February 24, 2022 pushed into the background, for Ukrainian society, the problems of overcoming the consequences of the corona crisis. Nevertheless, from a scientific point of view, the study of the practice of overcoming the consequences of the latter remains relevant and definitely requires a detailed study. The COVID-19 pandemic and related quarantine restrictions have had a negative impact on the Ukrainian economy as a whole. Taking this into account, domestic science and practice today need a deep analysis of the short-, medium- and long-term socio-economic consequences of the pandemic, which will allow for the formulation of an adequate policy for the restoration of economic activity. The most significant negative consequences of the COVID-2019 pandemic and the corona crisis caused by it for the global and domestic economies were a reduction in economic activity and an increase in unemployment. Considering this, the main efforts of governments were focused on the use of financial policy instruments. In this context, it is extremely relevant to study the impact of fiscal and budget policy instruments and countering the negative consequences of the COVID-19 pandemic and ensuring economic recovery. The purpose of the study is to deepen the scientific and methodological foundations of assessing the impact of structural changes in the budget and tax policy and macroeconomic dynamics in Ukraine in the context of the pandemic and to develop, on this basis, practical recommendations aimed at ensuring post-war recovery. Achieving the set goal made it necessary to solve the following tasks: to reveal the mechanisms of the impact of structural changes in the budget and tax policy on macroeconomic indicators in the conditions of the pandemic; to diagnose structural changes in the budget and tax policy under the conditions of the COVID-19 pandemic; to analyze the macroeconomic consequences of structural changes in the budget and tax policy of Ukraine in the conditions of the pandemic. The research uses general-scientific and specific-scientific methods of scientific research, namely: analysis, synthesis, induction, deduction (when studying the impact of structural changes in the budget and tax policy on indicators of macroeconomic dynamics in Ukraine); scientific abstraction and explication (when highlighting the conceptual and categorical research apparatus) As a result of the conducted research, the following conclusions can be drawn: First, as the main tools for leveling the negative macroeconomic consequences of the COVID-19 pandemic in Ukraine, the measures of the budget and tax policy were used. Secondly, considering the speed of the spread of the pandemic and the need for an adequate response to its consequences, the main channel for the transmission of fiscal impulses became the budget channel, namely the redistribution of budget expenditures. Thirdly, during 2020–2021, there was a change in the expenditure structure of the Consolidated Budget of Ukraine. In particular, in the structure of expenditures of the State budget, economic expenditures and expenditures on health care increased, and in the structure of expenditures of local budgets, economic expenditures and expenditures on education increased. Fourthly, the priority direction of further research is the economic and mathematical modeling of the revealed regularities, which will ensure the improvement of the efficiency of public finance management and, as a result, ensure the financial security of the state.