State budget of Ukraine-2023: features of the regulation of financial and economic processes in the conditions of full-scale war

Panukhnyk, Olena
Fedotova, Yana
Holych, Nataliia

Ternopil Ivan Puluj National Technical University 56 Ruska str., Ternopil, 46001, Ukraine
Military Institute of Taras Shevchenko National University of Kyiv 81 Lomonosova str., Kyiv, 03189, Ukraine
Husiatyn applied college Ternopil Ivan Puluj National Technical University 3 Shevchenka str., Husiatyn, 48201, Ukraine

Panukhnyk, O., Fedotova, Y. & Holych, N. (2022) State budget of Ukraine-2023: features of the regulation of financial and economic processes in the conditions of full-scale war. Socio-Economic Problems and the State (electronic journal), Vol. 27, no. 2, pp. 63-71. URL: http://sepd.tntu.edu.ua/images/stories/pdf/2022/22povupv.pdf

2(27)

Dec-2022

Oct-2022

27-Dec-2022

Ternopil Ivan Puluj National Technical University

UA

Ternopil

https://orcid.org/0000-0001-7381-6885
https://orcid.org/0000-0002-6995-4174
https://orcid.org/0000-0003-0499-6979

https://doi.org/10.33108/sepd2022.nom2.063

338.2:336.14

H6
H7
F43

the state
budget
budget policy
state authorities
changes
war
crisis

9

63-71

63

71

The article is devoted to the study of theoretical, methodological and applied aspects of the formation of the country's state budget as a tool for the implementation of social and economic policy, outlines its role in the life of society and individuals. In addition, a detailed analysis is devoted to the structural components of the budget: sources of the revenue part of the budget, which includes tax and non-tax revenues, official transfers, trust funds, income from capital operations and other revenues; peculiarities of the distribution of the expenditure part through researching the main trends of directing state funds. The correlation between the role, functions and tasks of the state budget of Ukraine regarding the practical implementation of the best experience of economically stable countries of the world regarding the use of modern budgeting technologies is comprehensively characterized. The specifics of budget policy implementation in the crisis period are considered, taking into account the specifics of the current legislation of Ukraine. As a result, the place of the state budget in the financial system of Ukraine in the conditions of a full-scale war in terms of ensuring the priority sectors of the economy was revealed. On the basis of the proposed main financial plan of the country for 2023, through the application of economic and statistical methods, deduction, synthesis and analysis, the analysis and systematization of key macro- and microeconomic indicators was carried out in order to clarify the modern laws, trends and processes of the country's socio-economic development in the conditions of war state. The particular attention is paid to financing defense and social spheres in 2023, the features of social security of the population and the state debt. The article highlights in detail the existing problems and potential threats in the budget system of Ukraine in 2023 and suggests ways to solve them in accordance with the conditions of a country at war.

The authors received no direct funding for this research.

http://elartu.tntu.edu.ua/handle/lib/39623

2223-3822

Socio-Economic Problems and the State

http://sepd.tntu.edu.ua/images/stories/pdf/2022/22povupv.pdf
https://itd.rada.gov.ua/billInfo/Bills/Card/40472
https://www.mof.gov.ua/uk
https://zakon.rada.gov.ua/laws/show/1282-12#Text
https://www.epravda.com.ua/columns/2022/10/12/692507/

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Article

Scientific Journal "Socio-Economic Problems and the State", Vol.27, No.2