BUDGETARY SAFETY PASSPORT AS A TOOL FOR IMPROVING AN ANALYTICAL COMPONENT OF ENSURING COUNTRY’S BUDGETARY SAFETY

Анотація

The purpose of the paper is to explore the feasibility of using the budgetary safety passport as a tool for improving the analytical component of ensuring country's budgetary safety and fiscal planning. Methodology. In the research, there are used general scientific methods of learning economic facts and the use of processes in their steady development and correlation: logic analysis, methods of scientific abstraction, induction, deduction, optimization, grouping, economic modelling, comparison, as well as tabular methods. Results. The work identifies the Budgetary Safety Passport as a document that contains information on the quality of budget process and an integrated assessment of the country's budget potential with regard to internal and external threats. The Passport is presented as structured into 15 sections, which are combined into five groups according to their contents: revenue potential of the state budget; core indicators of the state budget; monitoring the state budget performance; forecasting revenue from national taxes and duties; monitoring threats to budgetary safety of the country, and assessing the efficiency of threat prevention and neutralization programs. Practical implications. The article presents a systematization of the main results aimed at the practical application of the suggested Budget Safety Passport. Value/originality. It is concluded that Budget Safety Passport is an illustrative, systemic and fundamentally new tool for comprehensive evaluation of the state and prospects of the country's budgetary system, which allows us to raise the responsibility of government and administrative bodies for the budgetary safety of Ukraine and efficiency of budget performance, improve the quality and accessibility of public information.

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