Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук

BUDGET PLANNING IN THE CONDITIONS OF INSTITUTIONAL TRANSFORMATIONS

Автор: Sveta on .

Cite as APA style citation
Vdovichen A., Chornovol A., Tabens'ka Ju. Bjudzhetne planuvannja v umovah instytucijnyh peretvoren'. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2021. № 1. S.90-101.

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DOI:  http://doi.org/10.31617/visnik.knute.2021(135)07

UDC 336.144:330.341.2
JEL Classification: E62, H3, О2


VDOVICHEN Anatolii,
Doctor of Science (in Economics), Professor,
Professor of the Department of Management and Tourism,
Director of Chernivtsi Institute of Trade and Economics of KNUTE
Tsentralna Square, 7, Chernivtsi, 58002, Ukraine
 
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-4496-6435
 
CHORNOVOL Alla,
Doctor of Science (in Economics),
Head of the Department of Finance and Banking

Chernivtsi Institute of Trade and Economics of KNUTE
Tsentralna Square, 7, Chernivtsi, 58002, Ukraine
 
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0001-5155-7317
 
TABENSKA Yuliia,
Candidateof Economic Sciences,
Associate Professor of the Department of Finance and Banking

Chernivtsi Institute of Trade and Economics of KNUTE
Tsentralna Square, 7, Chernivtsi, 58002, Ukraine
 
E-mailjuliatab@ukr.net
ORCID: 0000-0002-8590-7829

BUDGET PLANNING IN THE CONDITIONS OF INSTITUTIONAL TRANSFORMATIONS

Background. Quality level of the budget planning is an important factor in ensuring balance of state and local budgets in the conditions of institutional transformations. Adop­tion of effective management decisions by public authorities and local governments involves the development of the budget planning system taking into account information technology, assessment of changes in socio-economic processes.
The aim of the article is to reveal the areas of improvement of the budget planning system and its tools.
Materials and methods. Thesystematic method has been used in determining nature and role of the budget planning in ensuring the stability and balance of state and local bud­gets. The comparative method is used in the process of generalizing the features of the budget planning tools. The method of scientific abstraction is used in the disclosure of theoretical and methodological principles of improving the budget planning system. The method of ana­lysis and the synthesis has been used to assess the planned and actual indicators (revenues, expenditures, deficit of the State Budget of Ukraine; public and guaranteed public debt).
Results. The essence and role of the budget planning in ensuring the stability and balance of state and local budgets have been determined. Theoretical and methodological principles of functioning of the budget planning system have been revealed. The analysis and assessment of planned and actual indicators such as revenues, expenditures, deficit of the State Budget of Ukraine; public and guaranteed public debt for 2015–2019 have been made. The ways of improving the budget planning system in the conditions of institutional trans­formations have been substantiated.
Conclusion. A detailed analysis and assessment of the impact of internal and external factors on the financial and economic environment is needed in order to develop the budget planning system in terms of institutional transformation. It will provide an opportunity to iden­tify regular trends in the dynamics of macroeconomic indicators and budget indicators. An im­portant task is to develop economic and mathematical models based on the assessment of eco­no­mic development opportunities of the country, the tax potential of administrative territorial units.
Keywords: budget policy, budget system, budget planning, budget revenues, budget expenditures, budget deficit, public debt.

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