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Theme 4. budgetary rules TA budgetary USTRІY UKRAINY

Plan

1. Ponyattya i values ​​for budget funktsіonuvannya powers.
2. Budgetary rules. Byudzhetnі pravovіdnosini.
3. Budgetary ustrіy in Ukraїnі.
4. Warehouse dohodіv i vidatkіv byudzhetіv in Ukraїnі.

1. Ponyattya i values ​​for funktsіonuvannya budget powers

UKRAINE Yea i Square sovereign, democratic, sotsіalna, legal power, teritorіya її in furrows іsnuyuchogo cordon Yea i tsіlіsnoyu nedotorkanoyu. Lyudin, її Zhittya i Health Protection, honor gіdnіst i, i nedotorkanіst bezpeka viznayutsya in Ukraїnі nayvischoyu sotsіalnoyu tsіnnіstyu. Helsinki Human Rights i Svobody is the second garantії viznachayut zmіst i spryamovanіst dіyalnostі powers. Tse viznachila Konstitutsіya powers UKRAINE.

For vikonannya Reigning funktsіy, viznachenih Konstitutsієyu Ukraine, potrіbnі materіalnі zasobi, SSMSC in the minds tovarnogroshovih vіdnosin rinkovoї Economy toil penny character. Resources for pokrittya vidatkіv, pov'yazanih іz vikonannyam svoїh funktsіy, cutaneous Power otrimuє Shlyakhov formuvannya i vikoristannya tsentralіzovanogo koshtіv Svoge fund budget.

Pіslya utvorennya samostіynoї, nezalezhnoї powers Ukraine її budget takozh zmіnivsya. Konstitutsіya Ukraine vstanovila scho її budgetary system buduєtsya in ambushes i just neuperedzhenogo rozpodіlu suspіlnogo bagatstva mіzh gromadyanami i teritorіalnimi bulks.

Statte 2 of the Budget Code of Ukraine, 21.06.2001 priynyatogo rock daє TAKE viznachennya budget: "The budget plan that formuvannya vikoristannya fіnansovih resursіv for zabezpechennya zavdan i funktsіy, SSMSC zdіysnyuyutsya authorities derzhavnoї Vladi, authorities Vladi Avtonomnoї Respublіki Cream that authorities mіstsevogo samovryaduvannya protyagom perіodu budget."

Reigning budget of Ukraine tse zagalnoderzhavny koshtіv fund s yakogo organic derzhavnoї Vladi otrimuyut Costa for materіalnogo oposeredkuvannya funktsіonuvannya Svoge. Ale tse viznachennya budget zastosovuєtsya, if yde mova about fіnansuvannya Reigning required. On praktitsі velichezna masa koshtіv, just past about yak in Zakonі Ukraine "About Ukraine Reigning budget" nіkoli in tsіlіsnomu viglyadі not іsnuє, oskіlki vіdrazu pіslya nadhodzhennya koshtіv on budgetary rakhunok stink vikoristovuyutsya on fіnansuvannya Reigning required. Budget Tse deprivation form utvorennya, formuvannya plan tsentralіzovanogo fund koshtіv i yogo vikoristannya. Tse great koshtoris, rozpis dohodіv i vidatkіv, yaky guilty Buti uzgodzheny on termіnah nadhodzhennya th vikoristannya koshtіv. Tobto budget whether yakoї powers tse її fіnansovy plan. Ale tse not just fіnansovy plan. Tse її mainly fіnansovy plan oskіlki in derzhavі іsnuє bagato fіnansovih planіv, ale yak fіnansovy budget plan vіdіgraє koordinuyuchu role vіdnoshennyu to them. So, whether yak Got mіnіsterstvo svіy fіnansovy plan (koshtoris), ale od vіn deposits budget, s yakogo nadhodyat asignuvannya, abo in Demba vіdrahovuyutsya platezhі.

For uspіshnogo funktsіonuvannya kozhnіy derzhavі neobhіdno zaplanuvati mozhlive obsession dohodіv for pokrittya pershochergovih vidatkіv. Mozhlivostі planuvannya obmezhenі for the long term, to plan fіnansovy Obey Booty pristosovany to Pevnyi promіzhku hour. Skladannya perіodichnogo plan dostatno Povny, dovolі chіtko i truly triptych, daє mozhlivіst bring in revenues rіvnovagu i vidatki, zіbrati zaplanovanі Income i efektivnosti fіnansuvati vitrati, neobhіdnі for vikonannya zavdan, SSMSC Konstitutsієyu pokladenі on power. All Tse yak ekonomіchnoї stosuєtsya budget categories.

Budget at kozhnіy derzhavі vіdіgraє i legal role oskіlki vіn everywhere zatverdzhuєtsya law. The law about the budget for the agency vikonavchoї Vladi pokladaєtsya obov'yazok zіbrati Pevnyi scrip koshtіv i dozvolyaєtsya vitratiti tsі Costa on vidatki, pov'yazanі s bezperervnim її funktsіonuvannyam. Legal priznachennya budget polyagaє in fact scho vіn nadaє vladі, yak yogo zatverdzhuє, vische i postіyne kerіvnitstvo in vedennі fіnansovogo Gospodarstwa and takozh poperednіy perіodichny perspicuity i control dіyalnіstyu organіv vikonavchoї Vladi. Postіynodіyuchі laws, scho regulyuyut vidatki, podatki, Assembly, Mito, samі on sobі not give mozhlivostі zabezpechuvati perspicuity i control dіyalnіstyu organіv vikonavchoї Vladi, oskіlki not stink vstanovlyuyut mezhі, yakoї treba dosyagti at zborі koshtіv, i mozhlivostі їh vitrachannya. Budget nadaє fіnansovіy dіyalnostі organіv vikonavchoї Vladi obov'yazkovy character oskіlki pripisi law about toil budget konkretnoadresny main character i zobov'yazuyut tsі organic їh vikonuvati. The law about the budget perіodizuє maintenance result fіnansovoї dіyalnostі i nadaє їm FORMS zvіtnostі on the budget, and Tse robit mozhlivim control їh dotsіlnіstyu. The legal priznachennі budget polyagaє i a s i vazhlivіshih garantіy zakonomіrnostі neobhіdnostі upravlіnnya in kraїnі, oskіlki vikonannya whether yakoї dії, whether yakogo upravlіnskogo rіshennya vimagaє vitrachannya koshtіv. The legal value of the budget nabuvaє tіlki in kraїnah de іsnuє voleviyavlennya predstavnitskogo body Vlady, de Mauger zatverdzhuvati parliament budget at formі law.

Got Budget i polіtichne value oskіlki zakonodavchy authority for svoїm voleviyavlennyam zatverdzhuє ob'єm vidatkіv i dohodіv budget planovany Year i Uryadov CIM put svіy pid control. Those w i sama slіd skazati about mіstsevі budget, SSMSC zatverdzhuyutsya, zgіdno s statte 143 Konstitutsії Ukraine, teritorіalnimi bulks abo through utvorenі them organic mіstsevogo samovryaduvannya. Rayonnі i oblasnі budget zatverdzhuyut rayonnі i oblasnі sake.

Sutnіst budget whether yakoї Kraina viznachaєtsya її sotsіalno-ekonomіchnoyu Budova, zavdannyami i funktsіyami powers.

Golovna meta ekonomіchnogo rozvitku Ukraine podolannya krizovoe yavisch i zupinennya recession virobnitstva, zmіtsnennya fіnansovo-kreditnoї i groshovoї system. In sotsіalnіy sferі Power namagaєtsya not dopustiti away downturn zhittєvogo rіvnya population postupovo zaprovaditi novі Elements sotsіalnogo zabezpechennya, udoskonaliti FORMS nadannya Relief malozabezpechenim gromadyanam. Sovereign power pіkluєtsya about defense Kraina i fіnansuє vitrati, pov'yazanі іz zdіysnennyam tsієї funktsії. Power fіnansuє vidatki, pov'yazanі s іsnuvannyam pravoohoronnih organіv, organіv derzhavnoї vikonavchoї Vladi.

For Tsikh vikonannya zavdan potrіbnі velicheznі sumi koshtіv, SSMSC power in Perche Cherga Mauger will win s budget. Tsі zavdannya viznachayut vitrati budget. Perehіd to rinkovoї Economy robit basic profitability Jerel budget podatkovі platezhі, Especially nadhodzhennya podatku vartіst-added, excise Zborov, podatku on pributki of companies on Prybutok population and takozh іnshih obov'yazkovih platezhіv.

Vihodyachi s vischevikladenogo budget powers mozhna viznachiti yak established norms of law, priynyatogo Supreme Radoyu abo rіshennyami mіstsevih glad utvorennya i vikoristannya tsentralіzovanogo plan (for Powers abo pevnoї teritorії) fund koshtіv, neobhіdnogo for zdіysnennya їh zavdan i funktsіy powers in tsіlomu i organіv mіstsevogo samovryaduvannya .

In bіlshostі kraїn ustanovlyuєtsya budget for one Year. Perіod dії budget titles Got perіodu budget. Podovzhennya perіodu dії budget for mezhі a rock yogo zmenshuє dostovіrnіst, poslablyaє vpliv i control it zakonodavchogo body.

Statte 96 Konstitutsії Ukraine vstanovila scho Reigning budget of Ukraine zatverdzhuєtsya schorіchno Supreme Radoyu Ukraine on perіod sіchnya of 1 to 31 thoracic, and z Especially obstavin on Inshyj perіod, tobto budgetary perіod in Ukraїnі zbіgaєtsya s calendar rock.

In bіlshіy chastinі єvropeyskih powers (Frantsіya, Іspanіya, Avstrіya, Gretsіya toscho) cob budget perіodu i kіnets yogo zbіgayutsya s cob i kіntsem calendar rock, ale, napriklad in Anglії, Danії budgetary perіod prodovzhuєtsya of 1 kvіtnya 31 Bereznev in Іtalії, Norvegії, Yaponії of 1 Lipna on LP chervnya. Vibіr for cob i kіntsya budget perіodu strokіv, SSMSC not zbіgayutsya s cob i kіntsem calendar rock, poyasnyuєtsya budgetary lines parlamentskih sesіy. Chamber is not vstigayut rozglyanuti budget to calendar cob rock, to the budgetary perіod pochinaєtsya pіslya of acceptance of law about Reigning budget.

Not OAO All byudzhetnі rahunki shaping can Buti zvedenі hour budget perіodu, Especially for kapіtalovkladennyah, to zakonodavstvo bagatoh kraїn dozvolyaє vikoristovuvati byudzhetnі asignuvannya passed on rock protyazі Pevnyi perіodu, yaky Got titles pіlgovih strokіv. Hour, yaky skladaєtsya s budget perіodu i pіlgovih strokіv, Got titles rahunkovogo perіodu.