EXPENDITURES OF LOCAL BUDGETS IN THE CONTEXT OF ENSURING THE FINANCIAL STABILITY OF LOCAL BUDGETS IN WARTIME CONDITIONS

Liliya BENOVSKA, Ruslan KARVATSKYI

Анотація


Introduction. In the first year of the war, despite the growing need for spending, local budgets were completed with a surplus. It is important to investigate the reasons for the surplus of local budgets in wartime conditions.

The purpose of the article is to analyze local budget expenditures in the context of ensuring the financial stability of local budgets in wartime conditions.

Methods. In the process of carrying out scientific research, a systematic methodical approach was used in combination with the methods of statistical research

Results. The article assesses the financial sustainability of local budgets by expenditures. The trend of unbalanced local budgets in the first year of the war revealed. The regional peculiarities of changes in the financial stability of local budgets have been clarified.

Conclusions. It is substantiated that the increase in the surplus of local budgets in the first year of the war was achieved, on the one hand, due to the growth of budget revenues, including personal income tax on the financial support of military personnel, and on the other hand, the underfunding of local budget expenditures occurred due to the reduction of expenditures of special funds. The strengthening of the gap between the execution of budgets in front-line and other types of regions will obviously grow, which needs to be taken into account when developing the mechanisms of state regional policy.


Ключові слова


local budgets, regions, financial stability, war, budget expenditures

Повний текст:

PDF>PDF

Посилання


Krysovatyі, A. I. (2023). Voienni realii fiskalnoho prostoru publichnykh finansiv Ukrainy [Military realities of the fiscal space of public finances of Ukraine]. Svit finansiv –World of Finance, 1, 8–30 [in Ukrainian].

Lysiak, L. V., Kushnir, A. I. (2019). Finansova stiikist mistsevykh biudzhetiv: teoretychnyi aspekt [Financial stability of local budgets: theoretical aspect]. Molodyi vchenyi – Young Scientist , 1, 472–481[in Ukrainian].

Kyrylenko, O. (2014). Mistsevi finansy [Local finance]. Ternopil: Ekonomichna dumka TNEU [in Ukrainian].

Kruk, O. M. (2011). Yakisna otsinka finansovoi stikosti mistsevoho biudzhetu [Qualitative assessment of the financial stability of the local budget]. Visnyk Donbaskoi derzhavnoyi mashynobudivnoi akademii – Bulletin of the Donbas State Machine-Building Academy, 3, 133–135 [in Ukrainian].

Pysmennyi, V. V. (2021). Zabezpechennia samostiinosti mistsevykh biudzhetiv v umovakh finansovoi detsentralizatsii [Ensuring the independence of local budgets in the conditions of financial decentralization]. Visnyk sotsialno-ekonomichnykh doslidzhen – Bulletin of Socio-Economic Researches, 1, 144–156 [in Ukrainian].

Storonianska, I., Benovska, L. (2021). Ekonomika rehioniv v umovakh koronakryzy: tendentsii rozvytku ta yikh vplyv na podatkovi dokhody mistsevykh biudzhetiv [Economy of regions in the conditions of the corona crisis: development trends and their impact on tax revenues of local budgets]. Ekonomika Ukrainy – Economy of Ukraine, 5, 59–77 [in Ukrainian].

Тsili staloho rozvytku dlia Ukrainy: rehionalnyi vymir [Sustainable development goals for Ukraine: regional dimension]. (2018) SU “Instytut rehionalnykh doslidzhen imeni M. I. Dolishnoho NAN Ukrainy”. Lviv [in Ukrainian].

Mykytiuk, I. (2013). Finansova stiikist ta bezpeka mistsevoho biudzhetu [Financial stability and safety of the local budget]. Kyiv: Kyiv National University of Trade and Economics [in Ukrainian].

Bondaruk, T., Bondaruk, I., Dubyna, M. (2019) Metodychnyi instrumentarii otsinky finansovoi stiikosti mistsevykh biudzhetiv Ukrainy [Methodological tools for assessing the financial stability of local budgets of Ukraine]. Svit finansiv – World of Finance, 2 [in Ukrainian].

Kostyrko, L. A., Velenteychyk, N. Yu. (2016). Metodychni zasady kompleksnoho analizu finansovoi stiikosti mistsevykh biudzhetiv [Methodological principles of complex analysis of financial sustainability of local budgets]. Finansovyi prostir – Financial Space, 1, 83–92 [in Ukrainian].

Stehney, M. I., Lintur, I. V. (2017). Finansova stiikist mistsevykh biudzhetiv yak faktor vplyvu na investytsiinu pryvablyvist rehionu [Financial sustainability of local budgets as a factor influencing the investment attractiveness of the region]. Ekonomika ta suspilstvo – Economy and Society, 9, 1053–1060 [in Ukrainian].

Mistsevi biudzhety v umovakh viiny: rehionalnyi vymir ta dzherela napovnennia [Local budgets in the conditions of war: regional dimension and sources of filling]. Analitychnyy tsentr “Observatoriia demokratii” – Analytical Center “Observatory of Democrac”. URL: https://od.org.ua/miszevi-budgeti-v-umovah-vijni/.

UKRAINE. Rapid Damage and Needs Assessment: February 2022 – February 2023. March 2023, the World Bank, the Government of Ukraine, the European Union, the United Nations. URL: https://ukraine.un.org/sites/default/files/2023- 03/P1801740d1177f03c0ab180057556615в 497.pdf.




DOI: https://doi.org/10.35774/sf2024.01.085

Посилання

  • Поки немає зовнішніх посилань.


ISSN 1818-5754 (print), ISSN 2415-3672 (online)
West Ukrainian National University
© "WOF", 2004-2019