EXPENDITURES OF LOCAL BUDGETS IN THE CONTEXT OF ENSURING THE FINANCIAL STABILITY OF LOCAL BUDGETS IN WARTIME CONDITIONS
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.
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Посилання
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DOI: https://doi.org/10.35774/sf2024.01.085
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West Ukrainian National University