Система бюджетного регулювання в Україні (на матеріалах Західного регіону)

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Date
2011-05-06
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ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана»
Abstract
Дисертацію присвячено вирішенню теоретичних та практичних засад функціонування бюджетного регулювання в Україні. Розкрито сутність поняття бюджетного регулювання, удосконалено класифікацію форм та інструментів бюджетного регулювання і досліджено фіскальний федералізм як основа оптимізації бюджетного регулювання. Надано аналітичну оцінку бюджетного регулювання, використовуючи матеріали Західного регіону України. Зокрема, досліджено ефективність розподілу видатків між бюджетами та вплив їх структури на генерацію доходів; розподіл доходів між бюджетами та забезпечення фінансової незалежності органів місцевого самоврядування; проведено аналіз механізмів бюджетного регулювання. В результаті дослідження запропоновано наступні шляхи удосконалення бюджетного регулювання: вирівнювання фінансової бази місцевого самоврядування, вдосконалення місцевого оподаткування, оптимізація структури видатків місцевих бюджетів. This dissertation is dedicated to solving the theoretical and practical issues of the budget regulation system functioning in Ukraine. It reveals the content and the essence of the budget regulation system, rationalizes the classification of instruments and forms of the budget regulation system, and examines the role of fiscal federalism as a basis for optimization of the budget regulation system. Analytical assessment of the budget regulation system using the materials of Western region is given, namely, the efficiency of distribution of income and expenditure powers between the budgets and budgetary control mechanisms. As a result, the study suggests the following ways of improving the system of budgetary control: levelling of the financial base of the local government, development of self regulation, and optimization of the structure of expenditures of local budgets. This thesis consists of three sections. In Section 1 "Theoretical Basis of the Budget Regulation System" on the basis of scientific analysis of works of national and foreign scientists, the author rationalizes the classification of forms and instruments of the budget. In terms of systematic approach to explaining the essence of the Budget the author uses the term system of budgetary control and describes its two components: internal budgetary control - local authorities with local loans, local taxes and fees with optimization of their cost structure and volume; external budgetary control - government and senior management with the use of deductions from income or adjustable equalization transfers and funds transferred to the state budget. Improving the budget regulation can be done by increasing of tax and non-tax revenue in local budgets as a result of horizontal alignment, while reducing the amount of counter financial flows in the process of vertical alignment. That is, the system of budget control should be minimized in the part of external regulation with expansion, at the same time, of self-regulation. Section 2, "Analytical evaluation of the Budget Regulation System (based on Western Region)" considers the practice of separation costs and their impact on generation of total income of the Western region, examines the dynamics of revenue sharing between budgets, and studies the financial independence of local governments in the region. In practice the operation of existing mechanisms of Budget Regulation shows an increase of subsidies to the local budgets of the Western region. The current system of norms of deductions from state taxes and tax payments to local budgets of lower levels needs to be reviewed and improved in order to eliminate dependence of local government budgets from the budget costs of higher levels of power. Investigation of the revenue base of local budgets of the Western region showed that the Western region is not so poor financially as it is made by the existing system of budget regulation, the drawback of which is the lack of availability of higher profitable taxes for use by local government. One of the main tools, which enables to provide cash funding various local projects, there are local targeted bonds. The main purpose of forming the market of municipal bonds, now, is to create a liquid market instrument, which owns the attractive market characteristics, and in that time is an effective tool for raising funds in local budgets. Thus, solving the problems concerning the budget regulation would significantly expand the economic independence of the Western region. After all, the stability and independence of the whole state depends on how politically independent and financially secured administrative-territorial units are. In Section 3, "Directions for improvement of budget regulation in Ukraine" there is an examination of ways to strengthen the basic sources of revenue to local budgets through the development of internal self-regulation, levelling of the financial base of local government and structural optimization of expenditures in local budgets. Apportioning to local budgets of the Western region 75% of the totals on only two types of taxes (corporate tax and income tax from property and business) would minimize the amount of equalization grants in the future. In particular, by implementing this direction in 2010 the share of subsidies from the state budget to local budgets of Ivano-Frankivsk region could have been reduced from 42% to 27 %. Improving the budget regulation must start with reform of the local tax. The basis of local taxes and fees must be the property tax .In view of this proposed to improve the algorithm of the mechanism for collecting the tax on property (real estate) of the individuals in comparison with the proposed in the Tax Code of Ukraine. The results of the calculations show that this will lead to the growth of tax revenue in the income structure of local budgets of Ivano-Frankivsk region and will reduce subsidies in 2011 to 28% compared with the present value - 43%. An important direction for improvement of budget regulation is to optimize the structure of local budget expenditures. In order to improve the system of budgetary regulation, state and local authorities should continuously improve the structure of spending of local budgets, focusing on increased spending that is directly related to the mobilization of tax and non-tax revenues and reducing expenditures that are characterized by minimal value of correlation coefficient. The correlation-regression analysis showed that optimization of the level of parameters used in the economic-mathematical model will increase the total rate of generation of incomes of local budgets of Ivano-Frankivsk region and accordingly will lead to the reduction of subsidies to local budgets. Диссертация посвящена решению теоретических и практических вопросов функционирования бюджетного регулирования в Украине. Раскрыта сущность понятия бюджетного регулирования, усовершенствована классификация форм и инструментов системы бюджетного регулирования и исследован фискальный федерализм как основа оптимизации бюджетного регулирования. Предоставлено аналитическую оценку бюджетного регулирования используя исходные материалы Западного региона Украины. В частности, исследована эффективность распределения расходов между бюджетами и влияние их структуры на генерацию доходов; распределение доходов между бюджетами и обеспечения финансовой независимости органов местного самоуправления; проведен анализ механизмов бюджетного регулирования. В результате исследования предложены следующие пути совершенствования бюджетного регулирования: выравнивание финансовой базы местного самоуправления, совершенствование местного налогообложения, оптимизация структуры расходов местных бюджетов.
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Keywords
бюджетне регулювання, фіскальний федералізм, видатки, доходи, сукупна генерація доходів, місцеве самоврядування, фінансова база, оподаткування, budgetary control, fiscal federalism, expenses, income, total income generation, local government, financial resources, taxation, бюджетное регулирование, фискальный федерализм, расходы, доходы, совокупная генерация доходов, местное самоуправление, финансовая база, налогообложение
Citation
Мацук З. А. Система бюджетного регулювання в Україні (на матеріалах Західного регіону) : автореф. дис. ... канд. екон. наук : 08.00.08 / Мацук Зоряна Андріївна ; ДВНЗ «Київ. нац. екон. ун-т ім. В. Гетьмана». – Київ, 2011. – 19 с.