Оцінка ефективності бюджетної політики України в сучасних умовах

Abstract

Розглянуто головні складові бюджетної політики, а саме: політику у сфері державних доходів; державних видатків; державного боргу; бюджетного регулювання та міжбюджетних відносин. Визначено основні статті видатків Державного бюджету України. Проаналізовано кількість видатків на освіту, пенсії, соціальний захист і Збройні сили.

The main components of budgetary policy are considered, namely: policy in the sphere of state revenues; public expenditures; public debt; budgetary regulation and interbudgetary relations. The main items of expenditures of the State budget of Ukraine are defined. The central place in the system of the organization of budgetary policy is taken by the public expenditures as the directions and volumes of their implementation cause necessary for formation of state revenues, emergence and control system of public debt. It is a factor considered at redistribution of financial resources between budgets of different levels. Generally, budgetary policy in the sphere of public expenditures is connected with the mobilization and use of financial resources for ensuring performance of the major state programs. Therefore, the purpose of such state budgetary policy is to ensure financing of functions. About 2011–2013 the total amount of expenses was uniform, but in 2014–2015, they tended to growth. Priority items of expenditures of the State budget of Ukraine in recent years are law enforcement agencies and armed forces. For 2011–2015 expenses on agriculture decreased. It testifies that the quantity of expenses of the budget of the state also depends on the economic situation in the country. Expenses on science, education, health care, culture belong to operating costs of the budget. The named branches have practically no income and the activity is carried out based on expenses of the relevant budgets. The sizes of expenses and their contents are defined by special documents – estimates.