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BUSINESS INFORM №10-2015

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54

Section: Finance, Money Circulation and Credit
UDC 336.14
Sidelnykova L. P.
The Organizational-Legal Principles of Establishing the State Budgetary Resources (p. 335 - 340)
The article is aimed at studying the status of the legal regulation of the mechanism for establishing the budgetary resources of Ukraine as well as development of proposals for its improvement. The features of the legislative and normative-legal support of the tax and debt sources related to the accumulation of the budget resources have been determined. On the basis of a study of dynamics of changes in the domestic legislative basis to implement the establishing of the budgetary resources, has been proven that, over the period of Ukraine's independence, legislation in the spheres of taxation and of public debt varied haphazardly and chaotically. It has been determined that positive development was the elimination of scatteredness in terms of legislative acts that took place before the adoption of the budget and tax codes, however, numerous corrections of these basic documents indicate the extremely low level of legislative drafting in the budgetary-fiscal direction. Efficiency of the organizational-legal mechanism for establishing the State budgetary resources has been reviewed from the standpoint of the quality of budget planning, which primarily depends on the adequacy of forecasting the macroeconomic indicators. Some directions of optimization for national legislation in the sphere of regulation of establishing the budgetary resources of the State have been proposed.
Keywords: budget resources of the State, legislative support, regulatory framework, budget revenues, tax revenues, public debt
Tabl.: 3. Bibl.: 12.

Sidelnykova Larysa P. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Tax and Budgetary Policy, Kherson National Technical University (24 Beryslavske Chss., Kherson, 73008, Ukraine)
Email: [email protected]

Reference to this article:
Sidelnykova, Larysa P. (2015) “The Organizational-Legal Principles of Establishing the State Budgetary Resources.” Business Inform 10:335–340.

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