Budget Revenues Research Articles

Analisis Efisiensi dan Transparansi APBN Indonesia: Studi Kasus Tahun Terbaru

This study tries to present an analysis of the efficiency and transparency of the 2023 APBN in Indonesia. This research then uses comparative descriptive qualitative analysis by collecting data, classifying, analyzing and comparing targets with budget realization in accordance with appropriate theory. The aim of this research is to determine the implementation of the State Revenue and Expenditure Budget efficiently and economically, efficiently and effectively. The data sources used in this research are financial reports, especially the budget and budget realization between the 2023 fiscal year period obtained from book II of the financial notes along with the state income and expenditure budget of the Ministry of Finance of the Republic of Indonesia.

Revealing spatiotemporal inequalities, hotspots, and determinants in healthcare resource distribution: insights from hospital beds panel data in 2308 Chinese counties

BackgroundEnsuring universal health coverage and equitable access to health services requires a comprehensive understanding of spatiotemporal heterogeneity in healthcare resources, especially in small areas. The absence of a structured spatiotemporal evaluation framework in existing studies inspired us to propose a conceptual framework encompassing three perspectives: spatiotemporal inequalities, hotspots, and determinants.MethodsTo demonstrate our three-perspective conceptual framework, we employed three state-of-the-art methods and analyzed 10 years’ worth of Chinese county-level hospital bed data. First, we depicted spatial inequalities of hospital beds within provinces and their temporal inequalities through the spatial Gini coefficient. Next, we identified different types of spatiotemporal hotspots and coldspots at the county level using the emerging hot spot analysis (Getis-Ord Gi* statistics). Finally, we explored the spatiotemporally heterogeneous impacts of socioeconomic and environmental factors on hospital beds using the Bayesian spatiotemporally varying coefficients (STVC) model and quantified factors’ spatiotemporal explainable percentages with the spatiotemporal variance partitioning index (STVPI).ResultsSpatial inequalities map revealed significant disparities in hospital beds, with gradual improvements observed in 21 provinces over time. Seven types of hot and cold spots among 24.78% counties highlighted the persistent presence of the regional Matthew effect in both high- and low-level hospital bed counties. Socioeconomic factors contributed 36.85% (95% credible intervals [CIs]: 31.84–42.50%) of county-level hospital beds, while environmental factors accounted for 59.12% (53.80–63.83%). Factors’ space-scale variation explained 75.71% (68.94–81.55%), whereas time-scale variation contributed 20.25% (14.14–27.36%). Additionally, six factors (GDP, first industrial output, local general budget revenue, road, river, and slope) were identified as the spatiotemporal determinants, collectively explaining over 84% of the variations.ConclusionsThree-perspective framework enables global policymakers and stakeholders to identify health services disparities at the micro-level, pinpoint regions needing targeted interventions, and create differentiated strategies aligned with their unique spatiotemporal determinants, significantly aiding in achieving sustainable healthcare development.

Implementation of External Budgetary Control over Business Partnerships and Entities with Regional Participation in Constituent Entities of the Russian Federation

The paper analyzes the reasons for external state financial control over the activities of business partnerships and business entities with participation of the constituent entities of the Russian Federation, as well as the specifics of inspections of such business entities performed by regional control and accounting authorities. Based on the study of federal and regional regulatory legal acts, acts of the control and accounting bodies of the constituent entities of the Russian Federation, the practice of courts and the activities of control and accounting bodies, the author defines the problems of such control and analyzes the arguments of the audited entities used to protect their rights during control and the assessment of these arguments by the courts. The author concludes that it is necessary to include a list of objects controlled by sub-federal control and accounting bodies in Federal Law No. 6‑FZ dated 07.02.2011 «On General Principles of Organization and Activities of Control and Accounting Bodies of Constituent Entities of the Russian Federation, Federal Territories and Municipalities» in order to unify the approach to external budget control. The paper substantiates that finances, property and activities of these legal entities are subject to control exercised by regional bodies of external budget control due to the importance of these resources in the process of generating budget revenues of the relevant public legal entities, and the inspectors act primarily as representatives not of the shareholder or participant, but of public legal entities protecting public interest. It also gives them the opportunity to suggest ways to improve the regulatory framework of the region and the management processes of individual legal entities.

The Impact of Fiscal Policy on the Economy and the Financial Effect on Budget Revenues on the Example of Kosovo

The Impact of Fiscal Policy on the Economy and the Financial Effect on Budget Revenues on the Example of Kosovo

Features of taxation of rational environmental management as a factor of sustainable growth in Russia

The article is devoted to the study of the problems of fiscal regulation of the rational use of natural resources to achieve the goals of sustainable economic growth and improve the quality of life of the population. According to official statistics, it should be noted that it is difficult to identify individual problems on the impact of direct taxation of the use of natural resources on the effectiveness of environmental management in Russia. Great practical importance in theoretical and applied economics is attached to strengthening the environmental component in taxation. The purpose of the study was to analyze the prospects for the development of the implemented directions of the tax policy of rational environmental management to ensure the environmental safety of Russia. In modern tax systems, a separate aspect highlights the directions of tax regulation of the use of natural resources, providing a fiscally significant effect on budget revenues at all levels and increasing the environmental potential of rational environmental management. Various general scientific methods were used in the research process, including: abstract-logical, comparative analysis, generalization, as well as tabular and graphical methods. When studying the practical experience of tax regulation of effective environmental management, SWOT analysis methods, as well as variable and trend analysis are used. The authors provide a systematic analysis of the practice of ensuring budget revenues of the subjects of the Russian Federation and their compliance with the policy of rational environmental management, as well as determining the causal relationship of the considered features of taxation of the use of natural resources in Russia. The procedure for taxation of environmental management is important for the formation of fiscal sustainability and ensuring high efficiency of tax policy in the field of rational environmental management. The state policy of taxation of environmental management should be based on the principle of preserving the interest of investors in investments in environmental protection measures, providing tax incentives and preferences for the introduction of new waste-free production technologies. The prospects for further development of tax regulation of effective environmental management should be aimed at activating public-private partnerships by stimulating private investment in the creation of new and modernization of existing assets of the "green" economy, as well as optimizing environmental monitoring.

Reorientation of the Russian fuel and energy complex to new sales markets and changing export opportunities under sanctions pressure: challenges and prospects

The article is devoted to the study of Russia's interaction with key partners in the energy sector after a new round of sanctions pressure from the United States and Western countries. The article hypothesizes that the stability of the Russian fuel and energy sector after the introduction of restrictive measures is associated with the substitution of energy exports to eastern markets. The purpose of the work is to assess the prospects for the development of the fuel and energy complex of the Russian Federation under the conditions of sanctions pressure. The author examines such aspects of the topic as: changes in the volume and directions of exports of Russian energy resources, measures taken by Russian companies and the state to circumvent sanctions. Special attention is paid to the analysis of Russia's trade relations with China and India, including the dynamics of oil and gas exports, the impact of secondary sanctions on the business of these countries, and the adaptation of financial mechanisms to continue cooperation. The problems related to the trade balance and the use of national currencies in mutual settlements are also considered. In this paper, the author analyzes Russia's interaction with key partners in the fuel and energy sector through the paradigm of neorealism in the international relations theory. The methodological basis of this work is a problem-chronological scientific approach. The author also applied other general scientific research methods, including induction and deduction, as well as logical construction based on trend extrapolation. The author concluded that Russia has successfully reoriented energy exports to the markets of China and India after a new round of sanctions pressure in 2022. Secondary US sanctions put pressure on Chinese and Indian companies, in connection with which states refuse to conduct some transactions, but this does not lead to a significant decrease in energy supplies from Russia. The development of trade relations with China and India contributes to the preservation of Russian budget revenues from the oil and gas sector. A special contribution of the author is the analysis of adaptation strategies used by Russia, China and India to circumvent sanctions restrictions. The impact of sanctions on financial mechanisms and the trade balance between these countries is also assessed. At the same time, a comprehensive analysis of current and prospective export directions of Russian energy resources in the context of sanctions pressure has been carried out.

The Contribution of Local Government Finance to the Islamic Human Development Index

This research aims to analyze the Islamic Human Development Index (IHDI) scores in East Kalimantan Province for the period 2017-2022 and investigate the impact of the Regional Revenue and Expenditure Budget (APBD) in the fields of education, health, and the economy on IHDI and its dimensions (Ad-Dien, Al-'Aql, An-Nafs, An-Nasl, and Al-Maal). This research method is quantitative descriptive, involving the calculation of IHDI scores and its forming indices using appropriate formulas. Hypothesis testing is conducted through simple linear regression analysis. The research results indicate that the IHDI in East Kalimantan Province is generally categorized as a high level of human development, despite experiencing fluctuations with a predominance of improvement. Specifically, the APBD has an influence on the IHDI score, with education spending affecting the Index of Ad-Dien and Al-'Aql, health spending affecting the Index of An-Nafs and An-Nasl, and economic spending affecting the Index of Al-Maal

Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).

Analysis of the coordinated evolution and driving mechanism of the coupling of tourism economy and urbanization in Southwest China

ABSTRACT The coordinated development of the tourism economy and urbanization is one of the hot issues in the practice and research of regional development. Exploring the complex dynamic relationship between the two can promote new urbanization construction and sustainable regional economic development. This paper uses the coupled coordination degree (CCD) model and exploratory spatial data analysis (ESDA) model to study the spatiotemporal evolution characteristics and driving mechanisms of the coordinated development of Southwest China’s tourism industry and urbanization. The results show that from 2010 to 2020, the comprehensive level of tourism economic development is in an inverted ‘V’ shape, while the complete level of urbanization is on a continuous upward trend. The spatial difference for CCD between the tourism economy and urbanization is remarkable, offering a spatial pattern of the highest in the middle, the second in the east, and the lowest in the west. In addition, the urbanization rate, population density, per capita fiscal revenue, and per capita park green land have significant negative spatial effects on CCD. Per capita budgetary revenue has a positive spatial effect on CCD with a time lag. This study provides a decision-making reference for promoting tourism development and urbanization in southwest regions.

Household security as a financial aspect in family economy

Subject. The article addresses the financial security of a typical household in Russia as a structural unit of the economy through forecasting and planning the dynamics of changes in the amount of budget revenues and expenditures. Objectives. The aim is to consider the budget of a typical household in Russia to ensure its financial security for fiscal year 1, analyze its situation and opportunities, make forecasting and planning for the next fiscal year, according to our own methodology, and also to present the household as a significant structural element in the economic system of the State. Methods. The study rests on methods of observation, comparison, logical analysis, our own method based on forecasting and planning, and graphical method. Results. We performed the analysis of trends in budget revenues and expenditures of a typical household. Based on the results and using our own methodology, we made a forecast and a plan for the dynamics of budget changes for the next financial year, within the framework of financial security mechanism. We substantiated the importance of household's financial decisions in relation to the development of the economic system of the State. Conclusions. The financial aspect in the family economy is directly dependent on the level of cultural development of household members. The economy of the State, in turn, depends on the level of financial culture of each of its structural element, i.e. a household. The offered mechanism for ensuring financial security will help increase the level of financial culture of household members, thus developing the economic system of the State from the grassroots levels.

Trends and peculiarities of local budgets functioning in the conditions of war

The paper summarizes the theoretical and applied principles of functioning of local budgets as a component of public finance, an instrument for ensuring financial self-sufficiency, regulating socio-economic development and stimulating investment activity of regions and territorial communities, and identifies their features (territorial affiliation, dependence of the volume of local budget funds on the economic potential of the territory, social orientation, dependence on interbudgetary transfers, imperative and regulatory certainty of budgetary. The paper examines the impact of fiscal decentralization on the functioning of local budgets and the ability of local governments and executive authorities at different levels of administrative and territorial structure to exercise delegated and own powers. Based on the use of methodological tools of the dialectical approach to cognition of the essence of local budgets, a comprehensive scientific approach to this definition is formulated in terms of essence, content, form and as a phenomenon. The social purpose of local budgets is clarified, the realities are analyzed and the peculiarities of their functioning in wartime are revealed. The expediency of changes in the budget process is argued, changes in budget and tax legislation are characterized. Based on the analysis of the dynamics, composition of revenues and expenditures of local budgets, the main problems of formation and use of budgetary resources of local governments are identified. It is argued that one of the most important problems in the organization of budgetary relations at the local level is the discrepancy between local budget revenues and the need of local governments and local executive authorities for financial resources to ensure the provision of quality and affordable public services to the population.

Patologi Birokrasi Pelayanan Bansos Di Bagian Kesra Kantor Sekretariat Daerah Kabupaten Pekalongan

The Pekalongan Regency Regional Secretariat Office is a very vital government agency because it has the task of assisting the Regent in formulating policies and administrative coordination for the implementation of regional apparatus duties and administrative services. With this task, SETDA is the "Qibla" for other regional apparatus organizations in the Pekalongan Regency Government. However, what happened was that several employees at the Regional Secretariat Office actually committed violations that today are called bureaucratic pathologies. This research uses a qualitative descriptive research type. Descriptive understanding is a discussion in the form of exposure to words and language, in a special natural context and by utilizing various natural methods. Qualitative research is research that intends to understand the phenomenon of what is experienced by research subjects. The purpose of this study was to find out about the procedures for providing grants and social assistance sourced from the Regional Revenue and Expenditure Budget of Pekalongan Regency, namely to find out the procedures or stages of applying for grants and social assistance, knowing local government policies and regulations and their implementation The results of this study indicate the existence of bureaucratic pathology in the activities of grant services and social assistance in the welfare division of the Pekalongan regional secretariat. Guidelines for the management of grants and social assistance sourced from the regional income and expenditure budget as outlined in the district head's regulations seem to have been ignored. In this study, the types of pathology that occur are explained. Most types of pathology that occur are caused by the bureaucracy itself. Bureaucratic culture since ancient times has not been able to be changed by the bureaucracy itself. In carrying out daily tasks, many of the bureaucracy have not been maximal in carrying it out, especially bureaucracy related to service. A paradigm shift is still very much needed within the bureaucracy itself. Efforts to overcome it are still not optimal, the support and commitment of the leadership is the main thing to change the existing bureaucratic paradigm.

EVALUATION OF THE FINANCIAL PERFORMANCE OF THE CITY GOVERNMENT TANGERANG USING THE VALUE FOR MONEY METHOD FOR THE PERIOD 2014-2016

Accountability is not just the ability to show how public money has been spent, but includes the ability to show that public money has been spent economically, efficiently and effectively through good implementation. This study aims to evaluate financial performance of the Tangerang City Government using the Value for Money method for the period 2014-2016. This research method uses quantitative analysis techniques and using the Value for Money method. The results showed that the economic ratio of the financial performance of the Tangerang City Government financial performance of the Tangerang City Government is included in the economic category because the Tangerang City Government was able to make the expenditure realization always less than the budget budget set. The efficiency ratio of the financial performance of the Tangerang City Government during period 2014-2016 is already included in the efficient category, but the efficiency ratio of the Tangerang City Government has been decreasing for 3 years. The efficiency ratio of the Tangerang City Government has been decreasing for 3 years. Effectiveness ratio financial performance of the Tangerang City Government during the period 2014-2016 was categorized as effective, even exceeding the revenue budget target that had been determined. It can be concluded that the financial performance of the Tangerang City Government Tangerang City Government for the period 2014-2016 has been running well based on the concept of Value for Money. Value For Money concept.

Why are the Other Non-Tax State Revenue Budget Variances in Ministries and Agencies in Indonesia Large? Any Dysfunctional Behaviour?

Why are the Other Non-Tax State Revenue Budget Variances in Ministries and Agencies in Indonesia Large? Any Dysfunctional Behaviour?

Scenario Analysis of the Prospects for the Use of Alternative Fuels for Road Transport in Russia

The article examines the economic and environmental consequences for the Russian Federation that may be caused by the transition of road transport to natural gas fuel and electricity. According to strategic planning documents, public authorities are pursuing the policy aimed at converting a significant share of road transport to natural gas fuel. As singled out, this policy is mainly motivated by the issues of limiting emissions of harmful substances into the atmosphere from the combustion of oil products. In addition to a positive impact on the environment, this transformation should have a positive impact on the economy, since the use of alternative energy sources reduces transport costs, and construction of the necessary related infrastructure will create additional growth points for the economy.The objective of the study described in the article is to investigate the economic and environmental effects for the Russian Federation from the transfer of road transport to natural gas fuel.Main economic indicators analysed comprise subsidies that are necessary to create conditions for development of the relevant market, changes in budget revenues from the mineral extraction tax and excise duty on oil products, as well as additional gross value added due to multiplier effects in the economy. The study of environmental effects consists in assessing the reduction of emissions of greenhouse gases and particulate matter into the atmosphere.The analysis of the effects for the Russian economy from the transfer of road transport to alternative energy sources has shown that due to the multiplier effect, for the period up to 2035, gross value added will increase by 3,6 trillion rubles, and investments in the necessary infrastructure will amount to about 2,7 trillion rubles, which is about 13 % of the projected investment in the road sector. Due to the use of gas motor fuel and electric vehicles, by 2035 СО2 (carbon dioxide) emissions will be reduced by 11 million tons annually, which represents only 0,5 % of nationwide emissions. This means that the transfer of road transport to alternative energy sources is not effective enough from the point of view of the existing motivation, and the motivation must be changed in favour of positive economic effects.

The Features and Problems of Management and Oversight of State-owned Enterprises and Sover-eign Funds in the RA

The article discusses the role of state-owned joint stock companies in the country's economy and financial system. Analyzing the viewpoints of a number of famous economists, a number of problems typical for effective SOE management were raised. The role of SOEs has been considered by three separate viewpoint. In one case as they considered as bodies that pay dividends to the state budget and provide state budget revenues and in the other case as bodies active within the framework of state policy in areas where private participation is not possible to achieve the stated goals of the state. In addition, in terms of state funds, SOEs were considered as entities providing financial flows in the form of investments in the economy. In the article, the problems and possible risks of the SOE management process in RA were identified and classified in the mentioned cases, as well as innovative proposals for their solution were presented. Compilations of statistical data on state-owned companies in foreign countries have been carried out. Management challenges, financial processes, operational efficiency and productivity, transparency and accountability, legislative, political, social economic and other issues discussed in the system approach were highlighted in the process of managing the state share of SOEs.

Kewenangan Otonomi Khusus Pemerintah Aceh dalam Pembangunan dan Peningkatan Kesejahteraan Rakyat

Purpose: This study aims to see the authority of the Government of Aceh towards the development and welfare of the people in Aceh Province through a special autonomy system, special authority as stipulated in Law Number 11 of 2006 concerning the Government of Aceh, because the authority to manage and administer government is an executive institution. Methodology/approach: The research method is juridical normative using secondary data collecting secondary, primary and tertiary materials, the data obtained is carried out qualitative analysis that emphasizes deductive and inductive. Results/findings: The results of the study show that the Government of Aceh has not maximized its authority in implementing the government and using the Special Autonomy Fund for development and community welfare, most of the Special Autonomy Fund is not right on target for the public interest, efforts made by the Government of Aceh and the Aceh People's Representative Council in the future formulate and compile the Aceh Revenue and Expenditure Budget according to needs and interests community. Limitations: This study does not include a table of programs and financial conditions of special autonomy because this research is normative so it does not conduct field research to obtain research data. Contribution: The Government of Aceh to focus on carrying out development not only on physical but non-physical as well, is needed to bring investors from within and outside the country, and place competent people in their fields in the Aceh Government Work Unit, as well as the role of the Aceh People's Representative Council to conduct extra supervision to the Government of Aceh as a user of the budget and organizer of laws and regulations in the Province Aceh.

Ideas of well-being economy in the theories of local self-government

Mostly center–periphery model of territorial development, long-standing domination of transfers in the structure of municipal budget revenues have formed the protracted, chronic nature of the socioeconomic problems. This necessitates refining goals, principles and content of municipal government, especially in the economic sphere. The paper aims to revise the propositions of the theories of local self-government against the backdrop of the emerging concept of well-being economy, which together constitute the methodological basis of the research. The study applies a suite of general scientific methods, including retrospective analysis and systematisation. Based on the review of pre-revolutionary works of Russian scientists and essayists for 1870–1917 devoted to zemstvo and town and city self-government, the paper deduces an image of well-being of a territory under local government. In particular, its well-being presupposes providing local internal and external amenities, care for food security, health, education, safety from various threats (fires, diseases, crime); organising the economic life of a territory through the municipalisation of socially important industries and services, generation of employment, as well as stimulation of economic activity through cooperation and issuing loans. Having compared the narratives of the well-being economy concept and the propositions of the theories of local self-government, the paper demonstrates that this concept can be implemented by means of local self-government, since their theoretical bases correspond to each other. The study concludes that there is a need to realise the potential of the local government system laid down by Alexander II, emperor of Russia. This requires making the interaction between residents and local government closer, disseminating knowledge about municipal government, and providing greater financial opportunities to local authorities so that they could concentrate on addressing local problems and expressing residents’ interests.

The impact of tax expenditures on economic growth: The US experience

In the last decade, assessing the tax expenditures’ economic efficiency has grown in importance due to the increasing number of situations where stakeholders use tax benefits for personal enrichment. The problem is aggravated by the very nature of tax expenditures, which represent budget revenue losses. The expediency of tax expenditures can be proved by estimating their impact on economic growth. The paper aims to measure such impact using the case of the USA. Methodologically, the study relies on Barro’s conception of endogenous growth. The study applies econometric methods of analysis. The data for the study is taken from the Global Tax Expenditures Database (GTED), the U.S. Department of the Treasury, the U.S. Bureau of Economic Analysis, and the U.S. Census Bureau for 1998–2022. The results indicate no correlation between the share of tax expenditures in a specific sphere in the total amount and their efficiency (the strength of the positive impact on GDP). For instance, the tax expenditures in commerce and housing have the greatest share (35.4 %), yet their impact is relatively weak compared to other categories of tax expenditures: 1 dollar of expenditures induces a 0.04 dollar increase in GDP. At the same time, tax expenditures in the social sphere with an insubstantial share of 2 % generate a 10 times higher return (a 0.49 dollar increase in GDP per 1 dollar of expenditures). Therefore, the structure of tax expenditures with an explicit social orientation appears to be the most preferable for the USA.

Status and prospects of beef and veal production in Ukraine in the context of international economic integration

Beef production is driven by the need to ensure the country’s food security, meet the processing industry’s demand for raw materials, and increase state budget revenues from exports. The purpose of this study was to highlight the status and trends of production in the world and Ukraine, to identify issues and find areas of development considering international economic integration. The methods employed were analysis, synthesis, generalisation, specification, mathematical, and graphical. The study identified the upward trend in global beef and veal production, the main producing countries and the predominant stability of their share in global volumes over the decades. It was found that higher beef production does not always allow for higher per capita volumes (e.g., in China and India). Ukraine’s production and its share in global volumes are declining, although production exceeds consumption. It was found that the share of agricultural enterprises in the structure of economic entities is decreasing, and there is a direct dependence between their number and production volumes, which prevails in the Forest-Steppe zone. The largest producing regions (Kyiv, Vinnytsia, Kharkiv, Lviv) were highlighted, where priority development in the post-war period is expected. The study found the principal reasons for the decline in production, including a decrease in livestock numbers, negative profitability, and rising average consumer prices. Based on the SWOT analysis results, development prospects were identified and relevant proposals were developed. The reasons for the decrease in the number of cattle and beef were proposed to be distinguished as general, and those related to enterprises and household farms; their interdependence was emphasised. The study stressed the need for state support for producers by providing food aid to the population free of charge and by purchasing products at lower prices depending on their financial level. International economic integration was singled out as one of the key factors of increasing beef production. The study emphasised the need to consider the consumer preferences of the population of countries with which regional trade agreements have been concluded, specifically regarding the production of kosher and halal products. The findings of this study and the proposals provided can be used to develop government measures to increase beef production and increase its share in world exports