ЄВРОПЕЙСЬКИЙ БЮДЖЕТ: МЕХАНІЗМ СТАБІЛЬНОСТІ ТА РОЗВИТКУ

Анотація

The European integration processes in Ukraine have become increasingly consolidated and the requirements for the status of a candidate for accession to the European Union have become more clearly defined, creating the need for the rapid implementation of key EU requirements for Ukraine. In this context, in order to build an effective public finance management system, it is important to conduct a comprehensive analysis of the European Union's financial system. Particular attention should be paid to the processes of budget formation and approval. The author analyzes changes in the distribution of contributions and expenditures among member states, highlighting key trends, including economic growth in certain countries and a gradual shift in the financial burden within the Union. The synergistic effect of revenue progress for the entire bloc and the significant role of the EU's Big Four in allocations are emphasized. The principles of solidarity and equalization are examined using the example of financial mechanisms focused on the countries of Central and Eastern Europe. This study is based on the analysis of regulatory documents, statistical information, as well as a comparative assessment of contributions and expenditures of the participating countries. Based on the study of a wide range of regulatory documents on the formation of the EU budgeting system, statistical information, and comparative analysis in terms of contributions and expenditures of the EU countries, the author assesses the effectiveness of the budget mechanism and identifies ways to improve it to enhance the stability and development of the European Union. The article emphasizes the role of the EU budget as a tool for coordinating joint efforts to overcome current crises and ensure long-term stability and development. Particular attention is paid to the goals of overcoming the pandemic, developing the digital sector, the Green Deal, and supporting Ukraine, in particular the Next Generation, Horizon Europe, and Ukraine Facility programs. The support of the EU for Ukraine was reviewed in the framework of economic stabilization, support for public administration and restoration of critical infrastructure

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