The Repository of VTEI
id: 27080
Title: Budget policy of social development
Authors: Chugunov I., Makohon V., Pasichnyi M. and Nikitishin A.
Keywords: budget, fiscal policy, budget strategy, tax system, tax burden, labor taxes, consumption taxes, budget revenues, budget expenditures, budget deficit, public debt, fiscal consolidation, medium-term budget planning, economic growth, social development
Date of publication: 2021-04-08 21:39:24
Last changes: 2021-04-08 21:39:24
Year of publication: 2018
Summary: The monograph is devoted to the development of methodological and
institutional framework for the formation of fiscal policy to ensure social
development. The essence and role of budget regulation in supporting the
processes of endogenous economic growth are revealed. The experience of
the implementation of fiscal policy in countries with developed and transformational economies is systematized. The directions of increasing the
efficiency and strengthening the regulatory potential of the state tax policy
are proposed. An assessment of the tax burden on labor and consumption
in 2001–2017 is carried out; a comparative analysis of the values of the
corresponding indicators in Ukraine and the European Union member
countries is carried out. The factors that affect the fiscal significance of the
value added tax, excise tax, income tax, personal income tax are identified.
Provisions for enhancing the effectiveness of the institutional architectonics
of the budget system are improved. Directions for improving the efficiency
of budget expenditures are substantiated. The analysis of the influence of
the main factors on the dynamics of changes in the ratio of public debt to
GDP is carried out; it is established that inflation affected the most, and
the exchange rate influenced the increase. An approach to assessing the
state of debt security of the country is proposed, the conceptual framework for managing the budget deficit and public debt is defined. Provisions
for the implementation of long-term budget planning and forecasting
are developed. Institutional framework for the formation of the budget
strategy is improved. The conceptual foundations of state financial support
for human development are defined. A long-term budget strategy is developed, taking into account the cyclical nature of economic development.
The conducted scientific research allows identifying the possibilities of
positive influence of the budget policy on social development in the context
of improving the quality of the institutional environment.
Publication type: Монографія (видана за кордоном)
Publication: Tallinn : Scientific Route, 2018. 348 p.
In the collections: Монографії/ Видання інших установ/
Published by: Адміністратор
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