出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at assessing the reliability of planning and realistic implementing of indicators of the State budget of Ukraine for 2018 with the identification of emerging risks and available opportunities to achieve the goals of the socio-economic development of the country. Based on the study of the dynamics of actual indicators of implementation of the budget for previous years,it has been proved that there is a high probability of fulfillment of the planned indicators of the State budget for 2018 at the expense of inflationary tax. The main macroeconomic and institutional factors regarding the emergence of threats to the stability of public finances are identified. It is proved that the use of different types of budget classification of expenditures and crediting of budget for planning the budget expenditures for the current,average and long-term perspective,causes an inconsistency of budget policy in the timed period. Prospect for further research in this direction,considering the development of drafts of future financial plans of the State,is to draw attention to the activities regarding the legislative recognition of the procedure of development of budget strategy,raising of citizens’ awareness and civil responsibility of government officials,ensuring transparency of the budget process.
其他摘要：Мета статті полягає у здійсненні оцінки достовірності планування та реалістичності виконання показників Державного бюджету України на 2018 рік із визначенням виникаючих ризиків та наявних можливостей для досягнення цілей соціально-економічного розвитку кр
关键词：the State budget;budget planning;structure of income and expenditure of budget;budget classification.
其他关键词：державний бюджет;бюджетне планування;структура доходів та видатків бюджету;бюджетна класифікація.
