State Expenditures Research Articles

State Social Expenditures and Preterm Birth and Low Birth Weight in the US

Adverse birth outcomes in the US, including preterm birth and low birth weight, are strongly tied to socioeconomic disadvantage and disproportionately impact infants of Black mothers. Increasing investments in social programs represents a potential policy approach to addressing disparities in birth outcomes. To examine state-level associations of government expenditures on social programs with rates of preterm birth and low birth weight both overall and by race. This cross-sectional, ecological study was conducted among liveborn infants in the 50 US states between January 1, 2011, and December 31, 2019. Data analysis was performed from May 2022 to May 2024. Yearly state and local government expenditures per low-income person on social programs in the following categories: state refundable Earned Income Tax Credit; cash assistance; childcare assistance; housing and community development; and public health. Yearly state-level rates of preterm birth (gestational age <37 weeks) and low birth weight (<2500 g). From January 1, 2011, to December 31, 2019, there were 35.1 million live births in the US, of which 3.4 million (9.8%) were preterm and 2.8 million (8.1%) were low birth weight. Median (IQR) state social expenditures per low-income person were $1546 ($1074-$2323). Greater total state social expenditures were associated with lower overall rates of preterm birth (adjusted prevalence ratio [aPR] for every increase of $1000 per low-income person, 0.99; 95% CI, 0.97-0.999) but not with overall rates of low birth weight. In secondary analyses, greater state social expenditures were associated with lower preterm birth rates for infants of Black mothers (aPR, 0.96; 95% CI, 0.92-0.999). Greater state expenditures specifically on cash assistance (aPR, 0.64; 95% CI, 0.43-0.94) and housing and community development (aPR, 0.91; 95% CI, 0.84-0.98) were associated with lower preterm birth rates for infants of Black mothers. In this cross-sectional, ecological study, greater state-level expenditures on social programs were associated with reduced rates of preterm birth, particularly for infants of Black mothers. State and local governments may consider bolstering investments in cash assistance and housing and community development to address maternal and infant health disparities.

Fiscal Tools for Promoting Efficient Economic Growth

Contemporary crisis phenomena, including financial, structural, political, and social aspects, underscore the need for effective fiscal policy to ensure the resilience and development of the country. Additionally, there are currently complex challenges related to the war, such as infrastructure destruction, business shutdowns, and mass migration, which have significantly impacted the country’s economy and require additional financial resources for recovery. This situation necessitates the search for new sources of income and the optimisation of existing resources, highlighting the importance of effective tax regulation to overcome economic challenges during conflict. This scientific article aims to determine the role of fiscal policy in ensuring effective economic development, as well as the importance of tax instruments and their efficiency in promoting economic growth and optimising financial resources. In the research process, literary sources were analysed, and statistical data was scrutinised to evaluate the dynamics of state revenues and expenditures and the impact of tax receipts on the state budget. The study emphasises the importance of tax instruments for economic development and meeting the country’s financial needs. The efficient use of tax instruments facilitates the collection of sufficient revenues to fund social and economic needs. The study highlights the importance of employing the necessary tax instruments to ensure the country’s effective economic development. In martial law conditions, mobilising fiscal reserves and activating tax instruments become critical strategies for ensuring financial stability and supporting the economy. However, the successful implementation of these measures requires the improvement of the organisational structure and administration. A balanced approach to tax burden, a conducive environment for business, and the development of new revenue sources are critical in ensuring financial stability and supporting economic growth during conflict.

The evolution of animal-based dietary structure has contributed to the increase of healthcare expenditures in China

The trends of diversified diets in China have generated a growing number of nutritional health problems, and healthcare investment is bearing a large burden from the diets, hindering the economic progress of the country and its residents toward affluence. This study linked the evolution of the Chinese dietary structure to changes in health expenditures and predicts future dietary patterns and their impact on health costs over the next 30 years. We found that in the past 30 years, the Chinese dietary structure has shifted towards a nutritional surplus type, and the structure of health expenditures has also shown a trend of two increases and one decrease. The consumption of plant-based foods is significant correlated with lower health expenditures, and animal-based foods show a significant impact on increase of health expenditures. Among nutrients, fat is significant correlated with increased health expenditures, whereas calorie intake is significant correlated with lower health expenditures. By 2030, the Chinese dietary structure will still evolve to a high-protein and high-fatty type. This shift will result in a decrease in per capita healthcare expenditure by 41.66 yuan and increases in household, state, personal, and total healthcare expenditures by 76.83 yuan, 18.76 billion yuan, 95.28 billion yuan, and 17.67 billion yuan, respectively. These findings demonstrate that adjusting dietary structures will bring the dual benefits of improved national health status and a favorable cycle of health expenditures.

Influence of Micro, Small &amp; Medium Enterprises Taxpayer Compliance Factors in Bandung

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation

Employment and Poverty under Neoliberal Capitalism

ABSTRACT: Neoliberal capitalism, characterized by freer movement of goods and services and capital, including finance, across country borders, keeps down real wages everywhere even as labor productivity increases. This raises income inequalities, creating an ex ante tendency toward overproduction, which underlies the current stagnation and growing unemployment in the world economy. This crisis cannot be overcome within neoliberalism, since globalized finance opposes larger state expenditure financed through heavier taxation of the rich or a larger fiscal deficit. This underlies the current pervasive tendency toward neofascism. Overcoming neofascism requires transcending neoliberalism by mobilizing working people around a rights-based welfare state.

Impact Of State Expenditures On The Increase In Life Expectancy In Brazil

This study analyses the impact of state public health expenditure on life expectancy in Brazil between 1990 and 2021, focusing on how investments in the health sector influence the population's longevity. The research uses a panel data model to explore the correlation between health spending and life expectancy, considering per capita income as a secondary variable. The results show a significant positive relationship between increased health spending and improvements in life expectancy across Brazilian states. However, another relevant finding indicates that health spending has become insufficient to significantly boost life expectancy, possibly due to rising healthcare costs driven by an ageing population. This ageing has generated increasing pressure for more health resources, requiring expanded expenditure in this sector. This study aims to contribute to the debate on the effectiveness of state health policies and encourages future investigations into optimising public health investments to maximise benefits for the population

Chronic pelvic pain syndrome in women of reproductive age: An observational cohort clinical ultrasound study

Background. The annual number of new cases of chronic pelvic pain syndrome in women of reproductive age is increasing worldwide. The high prevalence of this condition among the able-bodied female population leads to higher state expenditures on the treatment of this category of patients. New methods of diagnosis and early prophylaxis contribute to reducing economic burden associated with chronic pelvic pain syndrome in women and improving health of the female population as a fundamental demographic factor.Objectives. To determine somatic, obstetric-gynecological, anatomical, and psycho-emotional predictors of chronic pelvic pain syndrome.Methods. An observational cohort clinical and ultrasound study involved 60 patients of reproductive age. The study was conducted on the basis of the clinic for women, Voronezh City Outpatient Clinic No. 1 — clinical base of the Department of Obstetrics and Gynecology No. 2, Voronezh State Medical University named after N. N. Burdenko, Russia. According to clinical and laboratory data, the participants were divided into 2 groups. Group 1 (n = 30) included women of reproductive age without clinical manifestations of chronic pelvic pain syndrome; Group 2 (n = 30) enrolled women of reproductive age clinically diagnosed with chronic pelvic pain.Results. The mean age of the study participants in the main group comprised 27.4 ± 6.30 and 26.3 ± 7.25 years in the control group, p &gt; 0.05. Diseases of gastrointestinal tract, endocrine, cardiovascular, musculoskeletal and urinary systems, as well as neurocirculatory and vegetative disorders prevailed in the structure of somatic pathology in the main group, p &lt; 0.001. Analysis of obstetric and gynecologic anamnesis revealed no statistically significant differences in the incidence of gynecologic pathology in the study groups. However, according to the detailed analysis of the delivery history of the participants, 23 patients of the main group (76 %) and 3 patients (6.6 %) of the control group underwent episiotomy during labor, p &lt; 0.001. The evaluation of the comparison groups in terms of pain component in myofascial syndrome involved the pain rating index, number of selected descriptors, sensory index of the selected descriptors, emotional index of the selected descriptors, and pain intensity. Statistically significant differences were revealed for all of the above indicators, thereby confirming a reliable picture of pathopsychological changes in the compared groups of women. The analysis of the ultrasound parameters of topographic and anatomical relationships demonstrated the relevant change in the following parameters: urethral length, diameter of the external urethral sphincter, angle between the external urethra and the body of the bladder, direct and transverse dimensions of the levator hiatus in the studied groups under the muscle tension.Conclusion. An issue of early diagnosis and prophylaxis of chronic pelvic pain syndrome in women of reproductive age remains urgent and requires interdisciplinary participation of medical specialists. The development of new approaches to ultrasound evaluation of pelvic floor will increase the effectiveness of therapeutic and prophylactic measures and reduce the economic burden of this nosology in the morbidity structure of the able-bodied female population.

Urban Roadway in America: The Amount, Extent, and Value

Problem, research strategy, and findings We predicted the amount, share, and value of land dedicated to roadways within and across 316 U.S. primary metropolitan statistical areas. Despite the amount and value of land dedicated to roadways, our study provides the first such estimate across a broad range of metropolitan areas. Our basic approach was to estimate roadway widths using a 10% sample of widths provided by the Highway Performance Monitoring System and apply our estimates to the rest of the roadway system. Multiplying estimated widths by segment length and netting out double counting at intersections provided estimates of land area. We also matched roadway segments and areas to existing land value estimates and satellite-based measures of urbanized land. We found that a little less than a quarter of urbanized land—roughly the size of West Virginia—was dedicated to roadway. This land was worth around $4.1 trillion in 2016 and had an annualized value that was higher than the total variable costs of the trucking sector and the total annual federal, state, and local expenditures on roadways. Conducting a back-of-the-envelope cost–benefit analysis, we found that the country likely has too much land dedicated to urban roads. Takeaway for practice Federal, state, and local agencies dedicate substantial time, money, and resources to providing roadways. Even with relatively generous assumptions and no external costs from driving, however, we estimated that the average cost of expanding roadways exceeded the benefits by a factor of nearly three when accounting for land value. Policymakers should question policies focused on roadway expansion and consider options to reduce the amount of space dedicated to roadway in favor of more housing, offices, and other land uses. In addition to our findings, we provide a novel data set that academics and policymakers can use to draw their own conclusions about the state of America’s urban roadways.

The Effect of E-Commerce, Tax, Supervision, and Tax Audit on Value-Added Tax Revenue (Case Study on Kudus Regency Taxpayers)

Internet technology has a huge influence on the world economy. More economic activities are carried out using internet media. Seeing the potential for the development of e-commerce has made business people dive into the digital world. The explosion of e-commerce is about the attraction of the business world and the state represented by the tax authorities, in this case, the Directorate General of Taxes, Central Java Regional Office in Kudus Regency. In line with the government's proposal to tax e-commerce as a source of state revenue and expenditure, awareness of the important role of e-commerce in the current digital-based business environment requires collaboration between relevant stakeholders to strive for a climate and mechanisms that encourage the development and growth of e-commerce, trade and protect the activities that take place therein. This research used a questionnaire on 185 Kudus district taxpayers registered on the marketplace using 25 SPSS data analysis. E-commerce is proven to have an influence on value-added tax revenue. Tax supervision has been proven to have an influence on Value Added Tax Revenue. The audit proved that taxes have a positive effect on value-added tax revenues. The research results show that all variables used have a positive effect on value-added tax revenues.

Legaculturation: Turning Laws into a Culture

The interaction between law and culture is fundamental to the functioning of any society. While laws are formal rules enforced by state institutions, culture encompasses the shared values, beliefs, and practices of a society. In order to eliminate problems such as the conflict between law and culture, the pressure of law on culture, the society's behavior against the law, and similar problems, law must be adapted to the culture and existing laws must be made a culture of the society. This article explores the process of transforming legal norms into cultural ones, emphasizing the mechanisms through which laws are internalized and become an integral part of social behavior. By examining historical precedents, theoretical frameworks, and contemporary examples, the article demonstrates how legal norms can shape and be shaped by cultural norms, transcending their formal boundaries. More significantly, it illustrates how the state's promulgation, enforcement, and potential future enactment of laws can be rendered more palatable, acceptable, and culturally integrated to both the state and society. The article posits that as society embraces laws as part of its culture, not only will the state's expenditure on ensuring security decrease, but societal trust will also increase, reducing conflicts and insecurities in the application of laws. The article also, introduces the concept of Legaculturation and emphasizes the importance of turning (transforming) laws into a culture. This comprehensive research provides a professional and detailed examination of the concept of Legaculturation by combining information from existing literature. Ultimately, the article assumes that society will thrive in welfare underpinned by a harmonious blend of legal and cultural norms.

ANALISIS SALDO PRIMER POSITIF PADA TAHUN 2023 SEBAGAI INDIKATOR APBN PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN

The 2023 State Revenue and Expenditure Budget (APBN) shows a positive figure of 92.2 trillion. This has been anticipated since 2012, and it has always been in a negative condition. This is an indicator of the improving health of the APBN, as a manifestation that leads to better economic conditions and the welfare of Indonesian society in general. The primary balance is state income minus state expenditure without debt interest payments. In determining the initial assumptions of the 2023 APBN Law, the primary balance is in negative condition. And, until the end of 2023, it shows a positive balance how This condition can show that the economy is developing with greater income, which will impact people's welfare.

The Politics of Public Finance Al-Mawardi’s Perspective: Al-Ahkam As Sulthaniyah

This study aims to explore the concept of Al-Mawardi's public loan. This type of research is qualitative with an exploratory approach. Data collection uses the library method. Primary data was obtained from the book Al-Ahkam As Sulthaniyah and secondary data was obtained from several scientific journals and books related to this research. The analysis used is a qualitative analysis involving descriptive and interpretive data exploration. The results of the study show that the book Al-Ahkam As Sulthaniyah discusses state income, state expenditure, and the Baitul Mal. State revenue comes from zakat, ghanimah, and fai'. The state is only allowed to spend the treasures of the baitul mal as long as these expenditures are used for the public good. Al-Mawardi divided the two objectives of allocating Baitul Mal funds: first, for maslahah (benefit) and arfaq (provision of public facilities). Second, for the mandatory function. If the government has an obligation that is a mandatory function, while the funds in the baitul mal are empty, the government may make public loans because it is feared it will cause state chaos. And this policy was never carried out by the Prophet. If the leader dies, the next leader is responsible for repaying the loan.

Lembaga Filantropi dan Fiskal Sebagai Instrumen Pembangunan Ekonomi Negara

Economic development is the main goal that every country wants to achieve to improve people's welfare, reduce poverty, and encourage sustainable economic growth. This study examines the important role of philanthropic institutions and fiscal policy in encouraging economic development, both in general and from an Islamic economic perspective. Philanthropy, through voluntary contributions such as zakat, infaq, alms, and waqf, helps fill gaps that cannot be fully addressed by the public sector, improves people's welfare, and reduces socio-economic disparities. Fiscal policy, as the main tool of government, plays an important role in managing state revenues and expenditures, influencing economic growth, income distribution, and macroeconomic stability. Through in-depth literature analysis, this research finds synergies between the philanthropic sector and fiscal policy that can strengthen sustainable economic development. This study also provides insight into the development of Islamic economics in the last three decades, showing significant progress in academic research and operational practice. It is hoped that the results of this research can provide significant policy recommendations to maximize the potential of these two tools in achieving fair and sustainable economic development.

Menganalisis Bagaimana Indonesia Menyusun Anggaran Untuk Menentukan Penerimaan Dan Pengeluaran Negara

This research aims to analyze the budget preparation process in Indonesia, with a focus on how the government determines state revenues and expenditures. This study explores the mechanisms used in budget planning, including top-down and bottom-up approaches, as well as the role of various government agencies in the process. Data was obtained through analysis of budget documents, interviews with relevant government officials, and literature review. The research results show that budget preparation in Indonesia involves various complex stages and requires coordination between various parties. This research also found that although there are challenges in the transparency and accuracy of revenue projections, improvement efforts continue to be made through fiscal policy reform and improving financial information systems. Thus, this research provides important insights for policy makers and academics about the dynamics of budget preparation in Indonesia.

KEBIJAKAN FISKAL ZAMAN ABU BAKAR AS-SIDDIQ DAN UMAR BIN KHATTAB

The objective of this article is to elucidate the fiscal policy system and its obstacles during the caliphates of Abu Bakr as-Siddiq and Umar Bin Khattab. In the realm of economics, fiscal policy is a tool for regulating a country's economic system by managing state revenues and expenditures to ensure economic stability and prosperity. This article employs a literature study method. The results indicate that under Abu Bakr, fiscal policy prioritized zakat as the main source of state revenue and included tax collection from non-Muslims. Challenges during his reign included rebellions that disrupted economic activities and groups unwilling to pay zakat, leading to reduced state revenues. Under Umar Bin Khattab's leadership, fiscal policy focused on the development of the Baitul Mal institution, regulation of land ownership, and enforcement of zakat, ushr, khums, non-Muslim alms, kharaj, Fai', and jizyah. All state revenues were allocated for the welfare of Muslims and development projects. A significant economic challenge during Umar's reign was the Ramadah year crisis, caused by a prolonged drought.

The impact of Medicaid expansion on state expenditures through the COVID-19 era.

To investigate the impact of Medicaid expansion on state expenditures through the end of 2022. We used data from the National Association of State Budget Officers (NASBO)'s State Expenditure Report, Kaiser Family Foundation (KFF)'s Medicaid expansion tracker, US Bureau of Labor Statistics data (BLS), US Bureau of Economic Analysis data (BEA), and Pandemic Response Accountability Committee Oversight (PRAC). We investigated spending per capita (by state population) across seven budget categories, including Medicaid spending, and four spending sources. We performed a difference-in-differences (DiD) analysis that compared within-state changes in spending over time in expansion and nonexpansion states to estimate the effect of Medicaid expansion on state budgets. We adjusted for annual state unemployment rate, annual state per capita personal income, and state spending of Coronavirus Relief Funds (CRF) from 2020 to 2022 and included state and year fixed effects. We linked annual state-level data on state-reported fiscal year expenditures from NASBO with state-level characteristics from BLS and BEA data and with CRF state spending from PRAC. Medicaid expansion was associated with an average increase of 21% (95% confidence interval [CI]: 16%-25%) in per capita Medicaid spending after Medicaid expansion among states that expanded prior to 2020. After inclusion of an interaction term to separate between the coronavirus disease (COVID) era (2020-2022) and the prior period following expansion (2015-2019), we found that although Medicaid expansion led to an average increase of 33% (95% CI: 21%-45%) in federal funding of state expenditures in the post-COVID years, it was not significantly associated with increased state spending. There was no evidence of crowding out of other state expenditure categories or a substantial impact on total state spending, even in the COVID-19 era. Increased federal expenditures may have shielded states from substantial budgetary impacts.

ANALISIS TINGKAT EFISIENSI PENERIMAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA TAHUN 2016-2020 DI KABUPATEN PURWOREJO

Regional development is the independence of a region which is an inseparable part of the success of policies decided by the government. In the state revenue and expenditure budget (APBN), the most significant state revenue target is obtained from the taxation sector. The taxation sector contributes significantly to a country's revenue and can be relied upon as financing for government development, especially regional development. The research was conducted with the aim of analyzing how much the rate of development and the level of effectiveness of local tax revenues in increasing Regional Original Revenue (PAD) in Purworejo Regency. The data used is data on local taxes and local revenue of Purworejo Regency for a period of 5 years, namely 2016-2020 obtained from BPKPAD Purworejo Regency. The data analysis used in this research is quantitative descriptive method. The results showed that the average development rate of local revenue was 18.04% and the average effectiveness rate of local tax revenue was 125.112%, indicating that the local tax revenue of Purworejo Regency was categorized or classified as very effective, so that the local government of Purworejo Regency needed to increase supervision, guidance and evaluation of local tax collection because it had made a large contribution to the local revenue of Purworejo Regency.

Determining the Future Direction and Amount of Tax Revenue in Indonesia Using an &lt;i&gt;Error Correction Model &lt;/i&gt;(ECM)

The characteristics of how tax revenues, as well as the macroeconomic factors that are expected to influence and determine tax revenues, develop have become the basic macroeconomic assumptions by the government in compiling various components of the posture of the state revenue and expenditure budget to maintain and increase the expected economic growth. To understand the evolution of tax revenues and the impacts of these variables, it is important to investigate the relationship between tax revenues and specific macroeconomic variables. This study aims to identify the effect of macroeconomic variables on Indonesian tax revenues in the long and short term using multiple regression analysis in an error correction model (ECM). The macroeconomic conditions and variables used in this study are gross domestic product (GDP), inflation, interest rates, and exchange rates. This study employed the time-series data from 2000–2019. The ECM method was conducted in the following stages: stationarity test, cointegration test, and ECM regression test. The ECM model is declared valid, if the cointegrated variables are supported by a significant and negative ECT coefficient value. The statistical analysis, i.e. t-statistic, the F-statistic, and the coefficient of determination, were used to evaluate the significance of the ECM model. The results showed that among the four of macroeconomic variables used in this study, GDP has the highest significant effect on the tax revenue. GDP has a highly positive and considerable impact on tax revenue. The increasing of GDP growth is in line with the realization of tax revenue. A strong positive long-term (t-statistic = 13.94075*, P-value = 0.0000) and short-term (t-statistic = 5.515026*, P-value = 0.0001) association is also observed between inflation and tax revenue. Inflation has a favorable and considerable impact on tax income either in long (t-statistic = 2.298586**, P-value= 0.0363) or short term (t-statistic = 2.515695**, P-value = 0.0258). On the other hand, Bank Indonesia interest rate has a negative insignificant effect (t-statistic = −1.542970ᵈ, P-value = 0.1437) in the long run on tax revenue. However, it has a negative significant effect (t-statistic = −2.699231**, P-value = 0.0182) in short-term tax revenue. A rise in interest rates results in the lowered tax revenues due to the reduction of public consumption patterns, and a decrease in public consumption. The exchange rate has a negative negligible connection in long term (t-statistic = −1.045768ᵈ, P-value = 0.3122), as well as in short term (t-statistic = 1.250076ᵈ, P-value = 0.2333) with tax revenue, meaning that tax revenue is not significantly affected by changes in exchange rate. In conclusion, total tax revenues and the four macroeconomic variables have a significant long- and short-term association according to the ECM analysis with an adjusted R² value of 0.985866 and 0.792880, respectively. Changes in future tax revenues are largely determined by the stability of macroeconomic variables. Therefore, it is highly recommended that the government maintain the stability of macroeconomic variables, especially GDP, because GDP has a dominant influence on tax revenues in the long and short term so that the target of tax revenues can be achieved. The ECM analysis applied in this study can explain the effect of changes in macroeconomic variables on the tax revenue in the short and long term; so that the future direction and amount of tax revenue can be determined in preparing the State Budget and projecting the expected level of economic activity growth in a nation.

How does the stringency of state tax and expenditure limitations influence opportunistic taxation?

ABSTRACT Elected politicians often adopt fiscal policies to secure (re-)election, sometimes diverging from voter interests by altering revenue streams. Recent research indicates that contextual factors may curb such opportunistic taxation yet the impact of state-level tax and expenditure limitations (TELs) on this behavior remains debatable. We contend that TELs may prevent revenue manipulation linked to electioneering. Analyzing panel data from 45 U.S. states from 1980 to 2013, we observed electoral influences on taxes (sales, excise, and income) and non-tax revenues (charges and fees) where TELs are absent, and a suppression of these influences under stringent TELs. Contrary to previous findings, our results demonstrate TELs’ effectiveness in reducing political manipulation of fiscal measures, suggesting significant implications for understanding the interplay between fiscal institutions and political budget cycle.

FORMATION OF THE INCOME PART OF THE STATE BUDGET OF UKRAINE UNDER THE CONDITIONS OF THE MARITAL STATE

The article describes the peculiarities of the implementation of the state budget on revenues during the period of martial law. The problems caused by russia's armed aggression in relation to Ukraine’s budget policy are outlined. It has been found that in fact, the need for financial assistance is provoked by the growth of the military expenses, since the revenue part of the budget is approximately the same as the expenses for the Ministry of Defense alone. The structure of losses in the economy and trends in GDP changes are analyzed. It is noted that in the general the picture of the economy of our country, state expenditures occupy an increasingly large volume. As in the previous year, the largest item of budget expenditures in 2023 is security and defense; at the same time, expenditures directed at it compared to the pre-war period have increased almost tenfold. The structure of the economy for 2022-2023 has undergone significant changes, the share of industries with a high tax rate has decreased, which negatively affects the level of tax payments from the economy. It was revealed that in 2023, as a result of the policy of the National Bank of Ukraine (hereinafter – NBU), aimed at maintaining a relatively high discount rate, the profits of the banking system exceeded pre-war indicators several times, which allowed it to obtain a significant positive financial result. It was noted that a significant part of the state budget revenues was earned by the fuel and energy sector, which, despite the war, continues to be a successful component of Ukraine's economy. When forecasting the revenues of the state budget, one should take into account the high degree of uncertainty and unpredictability, which affects the high probability of deviation of the actual figures of the estimate from the planned ones. The main key risks can be called the continuation of the war and the uncertainty regarding the further ways of its development, non-return of refugees from abroad, insufficiently fast implementation of the reforms; lack of assistance from international organizations and governments. The latter is not a convention, but a fact, because the key source of income in 2024 will be external borrowing, since the country's own resources (tax and non-tax revenues, transfers) should be enough to finance only half of the expenses. In fact, the need for financial assistance is provoked by the growth of military expenses, and the budget is written in the form of loans.