Analysis of receipts and expenditures of the state budget of Ukraine
The purpose of research is to study the trends of receipts and use of the state budget of Ukraine. The subject of research is theoretical and practical issues of formation and use of the country’s state budget. Methods of research. The following scientific methods are used: abstraction, comparison, analysis and synthesis, systematization and generalization. The results of work. The current state of the state budget of Ukraine is considered in the article. The basic components of receipts and expenditures of the state budget of Ukraine are studied. The problems of receipts and effective use of public funds are substantiated. The measures for optimizing the sources of receipts and directions for use of the state’s financial resources are offered. Practical Implications: The results of this study can be applied in the reform of the budget system of Ukraine. Conclusions. The profitable part of the budget is filled with various sources for greater stabilization and reduce the risk of receipts, so need to pay attention to the least developed source of receipts, such as receipts from capital transactions, directed funds, increase which will be allowed reduce load and dependence on the state budget. An analysis of the expenditure budget of Ukraine for 2010-2015 shows that the amount of expenditure increases annually on all indices. The priority task of budget policy of Ukraine is to modernize the budget sector of the economy and to re-orientate the state expenditure in the direction of the economy, efficiency and effectiveness.
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