A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state. It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistribution through the budgetary system; the growing figures of the total public debt, the government guaranteed debt and the payments to service and repayment of the public debt in Ukraine; the persisting high deficit of the public budget; high level of centralization of the budgetary funds. It is substantiated that the execution of budget revenues involves two main dimensions of risk activities, which are the threats related with the proceeding of taxes and other categories of obligatory payments to the budget, and the administrative threats stemming from the existing system of tax administering. The impact of the first group of threats can be minimized by building up a rational budgetary system with the optimal level of fiscal burden. Minimization of the impact from the second group of threats will enable for the effective work of government bodies charged with administering and control. The factors that cause risks and threats of budget losses resulting from failures in the budget revenues administration system are determined: risks which occurrence will result in the budget revenues never reaching the expected levels due to the inefficiency of forecasting and planning of budget revenues and failures in the routine operation process, first and foremost when mobilizing payments to the budget; risks of the excessive costs with the occurrence of which the costs for guaranteeing the projected figures of budget revenues by revenue category will exceed the economically viable ones; risks of the violation of the law, and risks of budget revenues administering per se.
The paper presents the theoretical and methodological foundations of Ukraine's state legislation regulating the economic development of territories, in the context of budget decentralization. The study also describes the transformation of the public administration system necessitated by the above-mentioned phenomenon. The authors discuss the basic methods by which the state can regulate the activity of local self-government bodies: the legislative regulation, where the intervention of public authorities is minimized, and the administrative regulation, which provides rules and instructions which determine the relations between central and local authorities. The authors conduct and describe a methodologically consistent, systematic analysis of state regulations which support the local self-governments' activity. The paper also discusses the recent economic changes in Ukraine which demonstrate that the reform of the local self-government system and the decentralization of authority entail both prospects and problems for the country's development. As might be expected, the authors focus particularly on those problems that have not been solved yet. Additionally, statistical estimations of the phenomena relating to the process of producing state legislation regulating the economic development of territories in the context of budgetary decentralization have been provided. The authors conclude that a successful territorial development strategy requires a joint transformation of the way of the society's thinking and the modernisation of both the Ukrainian business and the state.
The methodological and methodical foundations of enhancement of statistical assessment on the progress in achieving sustainable agricultural development and its environmental consequences requires an integrated statistical approach. Thanks to statistical analysis and evaluation it is possible to obtain a complete picture of the functioning of such a complex and dynamic system, develop means of influencing the totality of agricultural relations in order to reduce harmful effects on the environment and eliminate the negative environmental consequences of agricultural activities. The article assesses the progress in achieving the targets for the sustainable development of agriculture in Ukraine with the help of indicators that ensure the filfillment of the objectives set. The quality of the available information support of monitoring is analyzed. In accordance with the given national targets by 2030, the actual reach of individual indicators that guarantee the implementation of the outlined objectives and targets for sustainable agricultural production was assessed.. It is noted that the main national indicators used to determine the implementation of the task are the indicators of the availability of a balanced diet at the level of reasonable standards for certain segments of the population. It is stated that the Global Sustainable Development Goals (SDGs) form a wide range of economic, social and environmental challenges. Although global SDGs are not legally binding, countries take them into account and develop national measures to achieve them. It is noted that not all global indicators of SDG were relevant for Ukraine as for a number of indicators there are gaps in data sources, their metadata and information support for their monitoring. It is stated that during the process of introduction of national indicators the priority was given to the data that are produced on an ongoing basis within the framework of official statistics using approved methodologies and classifiers. In order to identify potential sources of the data to better reflect the sustainable development of agriculture, a comparative evaluation of global and national indicators, the achievement of which will ensure the implementation of the SDG was conducted.
Ukraine has recently experienced a significant economic downturn as a result of the COVID-19 pandemic and the war caused by a large-scale military aggression of the Russian Federation. In conditions of the constant fluctuations of the national economy, the stimulating effect of the budgetary policy aimed at minimizing the consequences of such fluctuations and guaranteeing a sufficient level of financial security of the state becomes especially important. The aim of the study is to deepen the theoretical and methodological foundations of the creation and implementation of budgetary policy in Ukraine, evaluation of its impact on the financial security in time of challenges. The study uses methods of comparative analysis, grouping in the process of evaluating the current state of budgetary policy indicators, methods of normalization and standardization of data, modelling, and graphical analysis of data for normalizing the financial security indicators and determining the dynamics of financial security components. The materials and reports containing statistical data from the Ministry of Finance of Ukraine and the State Statistics Service of Ukraine served as the basis of the study. We found out that the components of the financial security of the state in the face of the challenges posed by martial law and the pandemic do not take into account the impact of budgetary policy. We substantiated the thesis that the creation of Ukraine's budgetary policy under martial law requires adjustments to the financial security assessment system. The most statistically significant and reliable models of interrelation were selected for further use in multifactor modelling and forecasting the financial security of the state (on the basis of ranking the linear, polynominal, exponential, logarithmic and power dependencies within one-factor equations). It was experimentally proved that out of 122 statistically significant indicators, budgetary policy indicators such as the coefficient of financing the national functions, the coefficient of public debt service and redemption, and the coefficient of the proportionality of financing the national security agencies had the greatest impact on the financial security of Ukraine. We also substantiated the scientific provisions behind the modelling of the level of financial security of Ukraine taking into account the impact of budgetary policy in the period of challenges. In the process of modelling, the indicators of budgetary policy were identified, while regression analysis revealed the factors influencing the budgetary policy.
The article is devoted to methodological aspects addressed in building up the framework for the satellite account of the expenditure on environmental protection in Ukraine. It is argued that any study of the environment need computations and analyses of quantitative indicators based on the statistics data. Problems of statistical accounting are, therefore, the central ones in investigating the expenditure on environmental protection. One of the most urgent tasks is to ensure comparability of data, to enable comparisons of data at all the levels in order to find output key tendencies and patterns in the expenditure on environmental protection, comparisons of figures relating to environmental protection and macroeconomic situation. The article contains an analysis of the phases of creating the European standard of the system for environmental-economic accounting on the whole and the environmental protection expenditures account in particular. The sources of data for creating the satellite account for the expenditure on environmental protection in Ukraine, and the indicators included in the EU questionnaire designed to collect data on national expenditures on environmental protection are highlighted. It is demonstrated that data from many sources are used to build the satellite account for the expenditure on environmental protection. It is mentioned that by now Ukraine has not introduced ad hoc surveys of households on the expenditures on environmental protection. Results of the study show that the main sources of data for computations of the expenditures on environmental protection in Ukraine can be the official statistical observation by type of expenditure, collected by form 1 – environmental expenditure (annual) “Expenditures on environmental protection and environmental payments”, where the expenditure are recorded according to the Classification of Environmental Protection Activities. The sources of secondary information, i. e. the data from regular official statistical observations and administrative data that are collected with other purposes and reflect selected aspects of expenditure on EP, are recommended for use when developing the methodology.
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