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СтаттяЗовнішня публікація

TOOLS OF COUNTERACTION OF BUDGET SECTOR DEVELOPMENT THREATS

Olena KovpakORCID

Анотація

Introduction. Significant social and economic changes, which are taking place in Ukraine, are caused by external and internal factors. Under certain conditions, they can have both positive and negative effects, and present a real threat. The provision of budgetary and national security of the state can become the effective counteraction to them. Purpose. The aim of the research is to clarify the essence of threats to budget security of the state; to allocate the internal and external threats; to study the existing ways of prevention and elimination the threats to state budget security. Method (methodology). To achieve this goal we have used the method of analysis and synthesis, method of induction and deduction, method of analogy and method of system analysis. Results. Interpretation of the category "threats to the budget security of the state" has been formulated. The notions of "threat", "challenges", "danger" and "risks" have been investigated. Internal and external threats have been defined. The structure of the functions of protection from threats has been characterized. The means of counteraction to financial security threats, generated by the imperfect budget policy of Ukraine have been estimated.

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