Showing 4 results for Budget
Popadynets Nazariy, Bondarenko Viktoria, Dovba Ivanna, Fedurtsia Vasyl,
Volume 31, Issue 4 (11-2020)
Abstract
The problems of efficient use of natural resources capacity in conditions of administrative and territorial reform affect the local level in the first place, in particular due to the fact that most communities do not have information about what resources they possess and how to use them properly for the development of Consolidated Territorial Communities (CTCs). The paper provides the calculations of integral index of CTCs’ natural resources capacity, which includes a certain group of sub-indices, namely the budget efficiency of the use of natural resources capacity; concentration of natural resources; provision of population with resources; rent payment. The analysis of the use of natural resources capacity to fill a CTC’s budget is conducted; concentration of natural resources at a CTC’s territory is determined; provision of a CTC’s population with natural resources is calculated; main aspects of rent payment that provides most revenues to local budgets are researched; the reserves of increase of communities’ natural resources capacity are revealed. The fact that community residents’ participation in control of the use of natural resources at their territory is essential for the community’s development is established.
Zakharin Sergii, Viblyi Petro , Bebko Svitlana , Nahorna Nadiia , Aloshyn Sergiy ,
Volume 31, Issue 4 (11-2020)
Abstract
The results of studies on the development of new statistical and econometric approaches to modeling budget policy is presented. The obtained results are applied on the example of tax revenue modeling. The authors note the importance of ensuring transparency and predictability of state financial policy, the realisticness of economic forecasts, because this is the basis of budget modeling. It is also necessary to take into account the various economic cycles that affect the economic dynamics in a particular period of time and in a particular country (or group of countries). Accounting for various factors, including through the use of mathematical methods, will allow to plan reforms with a scientific position. In particular, this is especially true in connection with the introduction of multi-year budget planning. The most important issue of budget policy is the planning of tax revenues (taxes form 90% of budget revenues). To identify the main threats to the tax base, the phenomenon of “tax passes” was used, which is based on an assessment of the effectiveness of a tax credit. The main participants in the formation of the “gross gap” in the value added tax revenues in Ukraine are shown. A correlation and regression analysis of the natural logarithms of the gross domestic product and tax revenues is carried out. This allowed us to determine the elasticity of tax revenues and GDP in Ukraine. A change in GDP directly affects the amount of tax payments to the budget, and the rate of change of indicators is proportional and changes insignificantly. These results allow us to strategically model the reform of discretionary tax policy mechanisms based on a quantitative assessment of tax gaps and the elasticity of tax payments. The authors were able to substantiate some proposals for reforming the budget policy regarding tax revenues.
Inna Irtyshcheva, Yevheniya Boiko, Iryna Kramarenko, Dmytro Voit, Nazari Popadynets,
Volume 33, Issue 1 (3-2022)
Abstract
The paper suggests methodological approaches to the complex evaluation of the efficiency of decentralization reform, which can be used for monitoring and adjusting decisions at any of its implementation stages. The suggested methodological approaches contribute to narrowing the results of the analysis of diverse phenomena and processes down to a single unified system of standardized parameters, thereby developing a single monitoring model and simplifying the decision-making process. The fact that the decentralization process has primarily 3 interrelated and interdependent directions is taken into account in forming the methodological approaches to evaluation of the ongoing reform efficiency. The indicators of analysis of the reform implementation efficiency across the organizational-administrative, budgetary, and socio-economic components are systematized in order to be used both for determining the average reform implementation paces in the country and comparing the respective structural changes. The set of mathematical tools to evaluate them is suggested. The efficiency of the decentralization reform implementation is comprehensively analyzed across Ukrainian regions. The major accomplishments and bottlenecks to be addressed at the current stage are determined. The comparative analysis of the efficiency of the decentralization reform implementation across Ukrainian regions has shown that, currently, there isn’t any consistent relationship between the organizational, budgetary, and socio-economic results of the reform in the regions. The abovementioned processes remain to be unbalanced due to slow reform implementation in some regions, available unresolved controversies, some duplicated managerial functions, and lacking sufficient level of residents’ confidence in authorities.
Inna Irtyshcheva, Yevheniya Boiko, Olena Pavlenko, Iryna Kramarenko, Kseniia Chumakova, Natalia Hryshyna, Olena Ishchenko, Anastasiia Zubko,
Volume 34, Issue 1 (3-2023)
Abstract
The research is devoted to the theoretical and applied
organizational bases to held of the comparative analysis of the economic development of the regions of the Black Sea region. The main purpose of the article is the process of comparative
analysis of economic development of the Black Sea region. The article tests the authors' hypothesis about the adequacy of the indicators defined for evaluation through the proposed number of relative indicators, which in the complex will characterize the achievements of the region in ensuring the economic stability of the regional system, quality of transformation processes and indirectly the conditions created by public authorities for economic development. There is confirmed the dependence of the use of the proposed methodological approaches and the constructed comparative profile of the regions of the region, which can be useful for identifying the strengths and weaknesses of the region, outlining key issues and developing regional development plans and programs. It is determined that the largest vector length in the Mykolaivska region, which indicates that in the region on a number of economic indicators achieved higher results than in other regions of the Black Sea region and on average in other regions of Ukraine during the study period.
