The formation of budget in conditions of economic reforms
The subject of research are theoretical and practical issues on formation of budget revenues in conditions of economic reforms. The aim of the study is to reveal the methodological and practical provisions for the establishment and development of the system of formation of budget revenues in conditions of economic reforms. The methods of research. The paper applies a set of scientific methods and approaches, including comparison, analysis, theoretical synthesis, systemic and structural methods, which allows to implement conceptual unity of the study. Results of work. The methodological and practical principles of formation of budget revenues of Ukraine in conditions of economic reforms. Investigated the structure of budget revenues of the consolidated budget of Ukraine. The features of formation and development of the national system of budgetary management in economic development. Scope of results. Organization and conducting scientific research in the process of development of the main directions of implementation of budget policy in the system of budget revenues. Conclusions. The revenue budget is an important tool to ensure socio-economic development of the country. The economic essence of revenues disclosed as an aggregate of financial relations in the process of accumulation of share of gross domestic product to centralized funds under the influence of measures of state regulation. The formation of budget revenues performs storage and distribution-regulatory functions, along with the implementation of fundamental financial and social principles. The system of formation of incomes of the budget should be balanced in the medium and long term, especially debt of business entities regarding taxes and levies, the level of implementation planned budget targets. In terms of economic reforms, it is advisable to improve the institutional environment and financial instruments planning and forecasting budget revenues. What is required is the rethinking of the essence of the system of formation of budget revenues in the process of stimulation of economic processes, improving the theoretical and methodological level on fiscal policy and taking into account domestic and foreign experience of development based on the identified features fiscal regulation appropriate fiscal policy, both as an influence tool, the other as the object of regulation in economic growth.
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