The State Budget of Ukraine for 2018: Peculiarities of Formation and Prospects for Implementation

Анотація

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.

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