Фінансування видатків на економічну діяльність у контексті реалізації сучасної бюджетної політики держави

Abstract

Здійснено експертну оцінку ефективності бюджетного фінансування видатків на економічну діяльність та обґрунтовано недоцільність скорочення їх загального обсягу в сучасних умовах через посилення негативного впливу на темпи зростання економіки. Запропоновано напрямки оптимізації структури видатків бюджету на економічну діяльність та визначено можливості для здійснення урядом бюджетного маневру.

Осуществлена экспертная оценка эффективности бюджетного финансирования расходов на экономическую деятельность и обоснована нецелесообразность сокращения их общего объема в современных условиях из-за усиления негативного влияния на темпы роста экономики. Предложены направления оптимизации структуры расходов бюджета на экономическую деятельность и определены возможности для осуществления правительством бюджетного маневра.

Relevance of the article is due to the need to find a balance between the amount of legally defined functions of the state and the level of their financial support in terms of structural imbalances and chronic fiscal deficit in Ukraine. The aim of the paper is to identify the trends in the state budget policy regarding funding allocations for economic activity in the sector and their optimization based on the available macroeconomic and institutional factors influence. The object of the study is the consolidated budget of Ukraine including the economic activities of the state. To achieve the aim a combination of methods is used in the study: the method of analysis and synthesis as to uncover the essence of the phenomenon, geographic comparative method as to compare the international practice of budgeting; the methods of synthesis and generalization, financial analysis - for strategic decision-making and visual presentation of the research results in the form of tables.The article proves that during the development of independent Ukraine there have been significant changes in priorities in the budget provision of state functions that meet the pan trends and reflect the internal transformation of the nature and purpose of the welfare state. The differences in the structure of the budgets of the EU and Ukraine are revealed, their causes are determined and the ways to optimization are suggested based on the realities of the current state of the domestic economy. The expert evaluation of the effectiveness of spending is proposed to finance expenditures of the consolidated budget of Ukraine for economic activity. The irrationality reducing total expenditures in the present conditions because of the increasing negative impact on economic growth is proved. The directions as to optimize the structure of expenditures on economic activity and identify the opportunities for the government budget maneuver are given.The prospect for further research in this direction is to prove the necessity of legislative procedures for the development of budget consolidation strategy as a tool to balance the budget in terms of adverse long-term trends that will allow the government to agree on the scope of functions of the state of the available financial resources.