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State budget of Ukraine-2023: features of the regulation of financial and economic processes in the conditions of full-scale war

Title: 


State budget of Ukraine-2023: features of the regulation of financial and economic processes in the conditions of full-scale war


Authors: 


Panukhnyk, Olena
Fedotova, Yana
Holych, Nataliia


Affiliation:

 

Ternopil Ivan Puluj National Technical University 56 Ruska str., Ternopil, 46001, Ukraine
Military Institute of Taras Shevchenko National University of Kyiv 81 Lomonosova str., Kyiv, 03189, Ukraine
Husiatyn applied college Ternopil Ivan Puluj National Technical University 3 Shevchenka str., Husiatyn, 48201, Ukraine


Bibliographic description (International):

 

Panukhnyk, O., Fedotova, Y. & Holych, N. (2022) State budget of Ukraine-2023: features of the regulation of financial and economic processes in the conditions of full-scale war. Socio-Economic Problems and the State (electronic journal), Vol. 27, no. 2, pp. 63-71. URL: http://sepd.tntu.edu.ua/images/stories/pdf/2022/22povupv.pdf


Issue: 


2(27)


Issue Date: 


Dec-2022


Submitted date: 


Oct-2022


Date of entry:

 

27-Dec-2022


Publisher: 


Ternopil Ivan Puluj National Technical University


Country (code):

 

UA


Place of the edition/event: 


Ternopil


ORCID Id:

 

https://orcid.org/0000-0001-7381-6885
https://orcid.org/0000-0002-6995-4174
https://orcid.org/0000-0003-0499-6979


DOI:


UDC: 


https://doi.org/10.33108/sepd2022.nom2.063

 

338.2:336.14


JEL: 


H6
H7
F43


Keywords:

 


the state
budget
budget policy
state authorities
changes
war
crisis


Number of pages: 


9


Page range: 


63-71


Start page: 


63


End page: 


71


Abstract: 


The article is devoted to the study of theoretical, methodological and applied aspects of the formation of the country's state budget as a tool for the implementation of social and economic policy, outlines its role in the life of society and individuals. In addition, a detailed analysis is devoted to the structural components of the budget: sources of the revenue part of the budget, which includes tax and non-tax revenues, official transfers, trust funds, income from capital operations and other revenues; peculiarities of the distribution of the expenditure part through researching the main trends of directing state funds. The correlation between the role, functions and tasks of the state budget of Ukraine regarding the practical implementation of the best experience of economically stable countries of the world regarding the use of modern budgeting technologies is comprehensively characterized. The specifics of budget policy implementation in the crisis period are considered, taking into account the specifics of the current legislation of Ukraine. As a result, the place of the state budget in the financial system of Ukraine in the conditions of a full-scale war in terms of ensuring the priority sectors of the economy was revealed. On the basis of the proposed main financial plan of the country for 2023, through the application of economic and statistical methods, deduction, synthesis and analysis, the analysis and systematization of key macro- and microeconomic indicators was carried out in order to clarify the modern laws, trends and processes of the country's socio-economic development in the conditions of war state. The particular attention is paid to financing defense and social spheres in 2023, the features of social security of the population and the state debt. The article highlights in detail the existing problems and potential threats in the budget system of Ukraine in 2023 and suggests ways to solve them in accordance with the conditions of a country at war.


Sponsorship: 


The authors received no direct funding for this research.


URI: 


http://elartu.tntu.edu.ua/handle/lib/39623


ISSN: 


2223-3822


Copyright owner: 


Socio-Economic Problems and the State


URL for reference material: 


http://sepd.tntu.edu.ua/images/stories/pdf/2022/22povupv.pdf
https://itd.rada.gov.ua/billInfo/Bills/Card/40472
https://www.mof.gov.ua/uk
https://zakon.rada.gov.ua/laws/show/1282-12#Text
https://www.epravda.com.ua/columns/2022/10/12/692507/


References (International):

 

1. Bacho R. Y., Yllar E. Y, Bacho Ye. Y. (2014), Stan formuvannia dokhidnoi chastyny biudzhetu Ukrainy v suchasnykh kryzovykh umovakh [The state of formation of the revenue part of the budget of Ukraine in modern crisis conditions]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia Ekonomika, 1(42). 140-145 pp.
2. Vasylyk O. D., Pavliuk K. V. (2004), Biudzhetna systema Ukrainy [The budget system of Ukraine] : navch. posib. Kyiv : TsNL (in Ukrainian).
3. Vorobiov Yu. M., Voroshylo V. V. (2013), Finansy domashnikh hospodarstv u finansovii systemi derzhavy [Household finances in the financial system of the state] : monohrafiia. Simferopol : VD «ARIAL» (in Ukrainian).
4. Yepifanov A. O., Diakonova I. I., Salo I. V. (2010), Biudzhet Ukrainy [The budget of Ukraine] : monohrafiia : u 2 kn. Sumy : DVNZ «UABS NBU» (in Ukrainian).
5. Yefymenko T. I. (2011), Formuvannia fiskalnoho prostoru ekonomichnykh reform [Formation of fiscal space for economic reforms]. Finansy Ukrainy. No. 4. 3-23 pp.
6. Kyrylenko O. P., Yurii S. I., Demianyshyn V. H. (2012), Rozvytok biudzhetnoho protsesu v umovakh ekonomichnykh peretvoren [Development of the budget process in the conditions of economic transformations] : monohrafiia. Ternopil : Ekonomichna dumka (in Ukrainian).
7. Lunina I. O. (2012), Ryzyky derzhavnykh finansiv Ukrainy ta shliakhy yikh minimizatsii [Risks of public finances of Ukraine and ways to minimize them]. Finansy Ukrainy. No. 2 (195). 4-15 pp.
8. Oparin V. M. (2015), Dominanty ta priorytety finansovoho vyrivniuvannia v Ukraini [Dominants and priorities of financial equalization in Ukraine]. Finansy Ukrainy. No. 6. 29-43 pp.
9. Pavliuk K. V., Shaporenko O. O. (2016), Pidvyshchennia efektyvnosti vydatkiv derzhavnoho biudzhetu v umovakh reform [Increasing the efficiency of state budget expenditures under the conditions of reforms]. Naukovi pratsi NDFI. Biudzhetna polityka. No. 4 (77). 15-33 pp.
10. Verkhovna Rada Ukrainy (2022), Pro Derzhavnyi biudzhet Ukrainy na 2023 rik : Zakon Ukrainy vid 03.11.2022 no.2710-IX [On the State Budget of Ukraine for 2023 : Law of Ukraine of November 3, 2022 no. 2710-IX]. URL: https://itd.rada.gov.ua/billInfo/Bills/Card/40472 (accessed 3 November 2022).
11. Ministerstvo finansiv Ukrainy [Ministry of finance of Ukraine]. Official website. URL: https://www.mof.gov.ua/uk (accessed 15 October 2022).
12. Verkhovna Rada Ukrainy (1991), Pro indeksatsiiu hroshovykh dokhodiv naselennia : Zakon Ukrainy vid 03.07.1991 no. 1282-XII [On the indexation of monetary income of the population : Law of Ukraine of July 3, 1991 no. 1282-XII]. URL: https://zakon.rada.gov.ua/laws/show/1282-12#Text (accessed 6 October 2022).
13. Biudzhet viiny chy biudzhet peremohy? [War budget or victory budget?] Ekonomichna pravda [Economic truth]. URL: https://www.epravda.com.ua/columns/2022/10/12/692507/ (accessed 29 October 2022).


Content type: 


Article


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Scientific Journal "Socio-Economic Problems and the State", Vol.27, No.2

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