Economic Bulletin of the National Mining University

 

IssuesSectionsAuthorsKeywords

Article

Issue:2022 №2 (78)
Section:Finances
UDK:347.73:336.14(477)
DOI:https://doi.org/10.33271/ebdut/78.136
Article language:Ukrainian
Pages:136-147
Title:Features of the budget process and budget security in the conditions of martial law in Ukraine
Author:Dzhyhora O. M., Zhytomyr Polytechnic State University
Annotation:Methods. The results were obtained with the application of a system of methods, namely: the use of the system-structural method contributed to the study of the structure of financial relations, the budget cycle, the stages of the budget process; from a procedural point of view, the budget process is reflected through the system of its stages; the methods of generalization, analysis and synthesis of information are the basis of the study of the legal regulation of the stages of the budget process during the period of martial law in Ukraine; the formal-legal method made it possible to analyze the content of the norms of the Constitution of Ukraine, key changes to the Budget Code of Ukraine, amended provisions of the Tax Code of Ukraine and other normative legal acts regarding the functioning of the state and local self-government bodies during the period of martial law. Results. The trends in the use of state finances of Ukraine since the beginning of the war have been considered. The status of state budget execution by revenues, expenditures, and the level of state borrowing in the first half of 2022 was analyzed. The improvement of certain components of the functioning of local budgets during the period of martial law was considered. Further steps to improve the mechanisms of state financial assistance to business entities have been determined. The specifics of the work regarding the additional allocation of state budget funds to increase the defense capability of Ukraine, the fulfillment of social obligations to certain categories of persons who protect Ukraine were considered. Attention is focused on state support of business entities, which will contribute to recovery and development of the existing business, as well as the emergence of new. It was determined that during Russia's war against Ukraine, the government of Ukraine made more than 160 changes to the budget and tax legislation. Changes to the Budget Code of Ukraine and the Tax Code of Ukraine regarding the specifics of the budget process and ensuring budget security during wartime were considered. The specifics of the simplified procedure in the sphere of urban planning activity of Ukraine under the conditions of martial law are considered. The common and distinctive features of the functioning of military finance in the leading countries of the world during the wars of the 20th century have been revealed. Key changes and moments in the field of local budgets are considered to facilitate orientation in the norms of budget legislation during the period of martial law. The specifics of financing the activities of the military administrations of settlements and the financing of regional and district military administrations were analyzed. Novelty. Key directions of action aimed at narrowing the deficit of the state budget and reducing the volume of its monetary financing are proposed. Practical value consists in the possibility of applying the developed basic changes in the norms of the budget and tax legislation regarding the provision of the budget process, budget security, the specifics of the functioning of state and local budgets during the period of martial law. 
Keywords:Budget process, Budget security, State budget, Local budget, Budget legislation, Financial assistance, Financial regulation, State administration, Martial law, Crisis
File of the article:EV20222_136-147.pdf
Literature:
  • 1. Andrushchenko, V. (2001). Sotsiolohichnyi ta antropnyi metody zakhidnoi finansovoi nauky. Visnyk NBU, (3), 43-46.
  • 2. Vasylyk, O. (2000). Teoriia finansiv. Kyiv: NIOS.
  • 3. Ovsiannikov, Ye.S. (2017). Vnutrishnia budova stadii vykonannia biudzhetu za vydatkamy ta funktsii yii elementiv. Pidpryiemnytstvo, hospodarstvo i pravo, (7), 90-96.
  • 4. Riedina, N., & Hordieieva, L. (2009). Defitsyt biudzhetu y osnovni shliakhy yoho podolannia v Ukraini. Finansy Ukrainy, (5), 93-97.
  • 5. Samsonova, K. Biudzhetnyi defitsyt v Ukraini ta problemy yoho finansuvannia. Retrieved from http://www.kntu.kr.ua/doc/zb_10_3/stat_10_3/76.pdf
  • 6. NBU: viina - tse obiektyvno doroho. Retrieved from https://www.bbc.com/ukrainian/features-62155562
  • 7. Ohliad instrumentiv pidtrymky finansovoi stiikosti v umovakh voiennoho stanu v Ukraini (za period 01.06 - 30.06.2022 r.). Retrieved from https://niss.gov.ua/sites/default/files/2022-07/monitoring_fin6-1_gotove.pdf
  • 8. Postanova KMU «Pro zatverdzhennia Poriadku vykonannia povnovazhen Derzhavnoiu kaznacheiskoiu sluzhboiu v osoblyvomu rezhymi v umovakh voiennoho stanu» vid 9 chervnia 2021 r. № 590. Retrieved from https://zakon.rada.gov.ua/laws/show/590-2021-%D0%BF#Text
  • 9. Zakon Ukrainy «Pro vnesennia zmin do Zakonu Ukrainy «Pro pravovyi rezhym voiennoho stanu» shchodo funktsionuvannia mistsevoho samovriaduvannia u period dii voiennoho stanu» vid 09.04.2022 № 7269. Retrieved from https://www.kmu.gov.ua/news/uryad-rozshiriv-perelik-prioritetnih-vidatkiv-byudzhetiv-v-umovah-voyennogo-stanu
  • 10. Zakon Ukrainy «Pro vnesennia zmin do deiakykh zakoniv Ukrainy shchodo pershocherhovykh zakhodiv reformuvannia sfery mistobudivnoi diialnosti» vid 12.05.2022 № 2254-IX. Retrieved from https://zakon.rada.gov.ua/laws/show/2254-20#Text
  • 11. Hai-Nyzhnyk, P.P., Zalizniak L.L., Krasnodemska, I.Y., Fihurnyi, Yu.S., Chyrkov O.A., Chuprii, L.V. (2016). Ahresiia Rosii proty Ukrainy: istorychni peredumovy ta suchasni vyklyky. P.P. Hai- Nyzhnyk (Ed). Kyiv: «MP Lesia».
  • 12. Osoblyvosti biudzhetnoho protsesu v umovakh voiennoho stanu. Ofitsiinyi sait «Detsentralizatsiia». Retrieved from https://decentralization.gov.ua/news/14654
  • 13. Zakon Ukrainy «Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo vdoskonalennia zakonodavstva na period dii voiennoho stanu» vid
  • 24.03.2022 № № 2142-IX. Retrieved from https://zakon.rada.gov.ua/laws/show/2142-20#Text
  • 14. Marchak, D., Markuts, Yu., Marshalok, T. Podatky voiennoho chasu. Choho slid ochikuvaty vid zmin u podatkovii systemi, ukhvalenykh z pochatku viiny? Retrieved from https://voxukraine.org/podatky-voyennogo-chasu-chogo-slid-ochikuvaty-vid-zmin-u-podatkovij-systemi-uhvalenyh-z-pochatku-vijny/
  • 15. Postanova Kabinetu Ministriv Ukrainy «Poriadok ta umovy nadannia kompensatsii komunalnykh posluh pid chas rozmishchennia tymchasovo peremishchenykh osib» vid 11 bereznia 2022 r. № 261. Retrieved from https://www.kmu.gov.ua/npas/pro-zatverdzhennya-poryadku-ta-umov-nadannya-kompensaciyi-miscevim-byudzhetam-na-oplatu-komunalnih-poslug-shcho-nadayutsya-pid-chas-rozm-261
  • 16. Postanova pro «Deiaki pytannia formuvannia ta vykonannia mistsevykh biudzhetiv u period dii voiennoho stanu» vid 11 bereznia 2022 r. № 252. Retrieved from https://ips.ligazakon.net/document/view/kp220252?an=4&ed=2022_06_17
  • 17. Zakon Ukrainy «Pro vnesennia zmin do rozdilu VI «Prykintsevi ta perekhidni polozhennia» Biudzhetnoho kodeksu Ukrainy shchodo posylennia hnuchkosti mistsevykh biudzhetiv ta pidvyshchennia operatyvnosti pryiniattia rishen» vid 01.06.2022 №7426. Retrieved from https://zakon.rada.gov.ua/laws/show/2134-20#Text
nike lunar forever 2 mens cheap shoes sale store
  • Economic theory (current issues of modern economic theory, economic history and history of economic thought);
  • International economic relations (theory and practice of international economic relations, globalization problems, specifics of socioeconomic and sustainable development of the countries of the world)
  • Entrepreneurship and economics of enterprise (theoretical and practical issues of development of branches of national economy)
  • Finances (laws and mechanisms of financial market operation, financial support of enterprises)
  • Accounting and audit (research of methodology, methods and organization of accounting, analysis, audit and audit of financial and economic activities of enterprises and the tax system)
  • Environmental management (issues of raising utilization efficiency of environmental management, resources saving issues, problems of search and feasibility study of raw material sources, directions and efficiency of the state economic policy in resource saving and environmental protection)
  • Management (theoretical and practical issues of management in economic activities)
  • Econometrics in management decision making (scientific substantiation of efficient management decision making methods in branch and enterprise economy)
  • Мarketing (theoretical and practical issues of marketing approach to branch and enterprise development)
  • Public administration (the study of state system of economy regulation, functions, management structures of different levels, the issues of organizational and economic mechanism of state support of entrepreneurship, activation of local communities’ activities)
NIKE AIR HUARACHE

Please, note the following instructions to submit your full papers to the journal: the journal will consider previously unpublished papers in Ukrainian or English languages that should relate to the theoretical and practical profile and follow the guidelines:

1. The paper limit is 8–12 pages (single-spaced type), to be submitted electronically via e-mail.

2. For authors with no Dr. Sc. degree in Economics the paper will be submitted with a review by a Dr. Sc. in Economics to justify its novelty and practical value.

3. Each paper must accompany a completed corresponding author form which includes author’s Surname, Name and Patronymic, scientific degree, academic title, work place, position, business and home postal addresses, phone and fax number, e-mail address. Also include the office of Nova Poshta, for the copy of the Bulletin issue with the author’s publication to be sent to.

4. In case the author (authors) wish to get additional copies of the issue, this should be noted separately in the author form.

Article layout

The article starts with UDC index (left aligned, no indentation)

Next line (no line skip) is the title of the article (in capital letters, full page format).

After a line skip are the author’s initials and surname, scientific degree, academic title, place of work or study, address (comma separated). Full page format.

After a line skip is the abstract (1800 characters) in the language of the article. Abstract contains information about specific scientific results obtained in the course of the study, the level of their novelty, propositions concerning their solutions and practical value of the obtained results. In the next line (no indentation) are keywords (10-12 words) in full page format.

After a line skip is the main text (two columns format) which includes the following parts:

problem statement in general and its correlation with important scientific or practical tasks;

analysis of recent papers containing the solution of the above problem for the authors to ground their research (references are required), determination of previously unsolved parts of a general problem discussed in the article;

aim of the article (statement of purpose);

materials and methods of the research with full justification of the received scientific results;

conclusions of the research and perspectives for further scientific development in the sphere.

After a line skip is References (two column format). Bibliographic description is done according to GOST DSTU 7.1:2006 “The system of standards on information, library and publishing service. Bibliographic entry. Bibliographic description. General requirements and rules of composition” (State Commission for Academic Degrees and Titles of Ukraine Bulletin, #3, 2008).

After a line skip are abstracts (1800 characters each) in English languages with keywords in the appropriate language (6-10 words), full page format. Abstracts start with the title of the article (full page format, capitalized), author’s initials and surname, scientific degree, academic title, place of work or study in italics, full page format.

Guidelines:

  • title: Times New Roman – 12 pt, bold, capitalized;
  • subheading: Times New Roman – 12 pt, bold;
  • author’s initials and surname, degree, title, place of work or study, E-mail – 12 pt, italics;
  • main text, UDC – 12 pt;
  • abstracts, keywords – 12 pt;
  • references – 10 pt.

2.5 сm upper and lower margin, 2.0 сm left and right margin, two column format for the main text and references, 0.7 cm between columns. Paragraph indentation – 1.0 cm, single spacing.

Style and format

Formulas are printed in Equation Editor (MathType v. 4–5). Figures in the paper must be included as Microsoft Word object, grouped in a separate window created as “text box” or “Word picture”. Figures must be gray shade or pattern fill. Graphs are accepted in Microsoft Excel or standard graphics editors (Corel Draw, Adobe Illustrator) inserted in the text as objects. If graphic editors are used, the figure can be submitted as separate files linked to the text. Raster graphic objects must be submitted in uncompressed TIFF format with resolution 300 dpi or higher. Images must not be compressed into JPEG or GIF format, as quality loss is inevitable. Schemes with text can be done in the above graphic editors or Microsoft Word, in the latter case every window must be done as text box connected with other boxes by lines or arrows and then grouped. Font size in figures must be 10pt or bigger. Captions should be grouped with figures, font size – 12 pt.

The Bulletin has publication fees of 900 UAH regardless of the number of pages in the article. Additionally, 100 UAH is charged for DOI prefix..

The article is reviewed within two weeks.

The journal is published on: January 30th, March 30th, June 30th, September 30th.

『アディダス』に分類された記事一覧

Address:

Department of Economic Theory and International Economic Relations, NTU "Dnipro Polytechnic", Yavornitsky Avenue, 19, Dnipro, Ukraine, 49005.

 

Telephones: +380 (56) 47-15-66, 380 (97) 115-75-45 - Senior Editor Nina Cherchenko Albertivna.

 

 E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

30 Winter Outfit Ideas to Kill It in 2020 - Fashion Inspiration and Discovery

More Articles...