Improving the Conceptual Bases of the Policy of Ukraine’s Budget Security in Crisis Conditions
Анотація
The research is aimed at developing the conceptual bases for the policy of ensuring the budget security of Ukraine in relation to the crisis conditions of its implementation. The theoretical ground of the research consists of the current developments of financial science concerning understanding of the essence of budget security, quantitative and qualitative parameters of its estimation, and ways of its ensuring. Methods of abstraction, analysis, synthesis on the basis of system approach are used. As result of the research, content of the basic idea of Ukraine’s budget security policy is defined, which consists in stabilization of public finances by gradual reduction of the State budget deficit and reduction of the State debt relative to gross domestic product in conditions of uncertainty and risks. The main groups of risks and threats to the budget security existing in Ukraine are defined. The sequence of elaborating the conceptual bases for the policy of ensuring budget security is presented. The conditions of application of the basic forms of the policy of budget security (stabilization policy, adaptation policy, protection policy) are allocated, and the ways of ensuring budget security within each of the indicated forms are developed.
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