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Fіnansove right - Vіhrov OP

4. Warehouse dohodіv i vidatkіv byudzhetіv in Ukraїnі

Cutaneous budget can be podіliti Perche for everything from horizontal vіdnoshennі.

According gorizontalі budget podіlyaєtsya for profitability i vidatkovu Chastain. Yak usually spochatku yde yield after her vidatkova Chastain. Yield Chastina Got materіalny character tobto Income klasifіkuyutsya i sistematizuyutsya perevazhno for ekonomіchnoyu i dzherela legal nature.

Vidatkova Chastina yavlyaє him ob'єdnannya koshtorisіv mіnіsterstv, vіdomstv, utrimannya organіv zakonodavchoї Vladi, sudovoї Vladi. Now Nashomu byudzhetі in furrows vidatkіv Provadia podіl on potochnі i vidatki rozvitku.

Statte 95 Konstitutsії Ukraine vstanovila: Power pragne zbalansovanostі to the budget of Ukraine. Tsya konstitutsіyna vimoga i blame Booty hard at the foundation rozpodіlu dohodіv i vidatkіv byudzhetіv on teritorії powers, її bude vrahovano rozrobtsі when the new law about the budget system.

Uzagalnyuyuchim Jerel dohodіv usіh vidіv byudzhetіv Je gross product vnutrіshnіy Kraina.

Income rіznih vidіv byudzhetіv mozhna klasifіkuvati for rіznimi acquaint themselves: sotsіalno-ekonomіchnimi, the order zarahuvannya, Yurydychna forms.

For sotsіalno-ekonomіchnimi Find our revenues byudzhetіv podіlyayutsya on:

Income od gospodarskoї dіyalnostі;

Income od vikoristannya natural resursіv;

Income od zovnіshnoekonomіchnoї dіyalnostі;

Income od bankіvskoї dіyalnostі;

Income od realіzatsії dorogotsіnnih metalіv s Sovereign Fund dorogotsіnnih metalіv i dorogotsіnnogo kamіnnya;

Reigning Mito;

mitnі platezhі;

Zborov that INSHI nepodatkovі platezhі;

Income od privatizatsії;

Income od gromadyan toscho.

Income tsі rіznyatsya Jerel that sotsіalno-ekonomіchnoyu znachimіstyu.

During the procedure she minds zarahuvannya dohodіv from budget to stink podіlyayutsya zakrіplenі i regulyuyuchі.

Zakrіplenі tse income SSMSC postіynodіyuchimi zakonodavchimi acts vіdnesenі in profitability Chastain Pevnyi rіvnya byudzhetnoї Sistemi povnіstyu in rozmіrі teritorіalnogo nadhodzhennya.

Regulyuyuchі Income tse income nadhodzhennya yakih at nizhchestoyaschі budget viznachayutsya schorіchno Supreme Radoyu Ukraine abo predstavnitskim body mіstsevogo samovryaduvannya vischogo rіvnya at zatverdzhennі svoїh aktіv about the budget. Tsim regulyuyuchі Income vіdrіznyayutsya od zakrіplenih. The Verkhovna Rada of Ukraine in schoroku regulyuє zakonі pro Reigning budget budget respublіkansky Avtonomnoї Respublіki Krim, oblasnі that mіskі mіst of Kyiv that Sevastopol.

Krіm vіdsotkovih vіdrahuvan od teritorіalnih nadhodzhen, yak main method of budget regulyuvannya scho zastosovuєtsya access in all, mayzhe without vinyatku, kraїnah svitu in Ukraїnі zastosovuyutsya methodological dotatsіy i subventsіy.

Dotatsіya, yak dohіd mіstsevih byudzhetіv, yavlyaє him pererahuvannya koshtіv s vischestoyaschogo budget nizhchestoyaschy s metoyu yogo zbalansuvannya. Descho іnakshe s subventsіyami yak method regulyuvannya budget. Subventsіya takozh view groshovoї Relief, Ale tse chastkova tsіlova dopomoga. Stop scrip koshtіv, scho not vistachaє for fіnansuvannya yakogos sunset authority mіstsevogo samovryaduvannya, vіn Obey profіnansuvati himself. Tom Tsey method does not duzhe Bazhanov for organіv mіstsevogo samovryaduvannya. Until then, netsіlove vikoristannya subventsіynih koshtіv Tyagny yourselves obov'yazok їh Povernennya.

In Reigning byudzhetі Je tіlki zakrіplenі income, mіstsevih vlasnі, SSMSC stink oderzhuyut іz Jerel, SSMSC Je їh vlasnіstyu, zakrіplenі them in Povny rozmіrі nadhodzhen abo for regulations scho vstanovlenі on Pevnyi lines regulyuyuchі, rozmіr vіdrahuvan yakih vstanovlyuєtsya schoroku. OAO All tsі Vidi dohodіv skladayut vlasnі dzherela budgetary dohodіv.

In Suchasnyj minds cutaneous Lanka byudzhetnoї Sistemi Mauger mother pozichenі i Costa. Statte 70 Law of Ukraine "About mіstseve samovryaduvannya in Ukraine" dozvolyaє Radama abo for їh rіshennyam іnshim bodies mіstsevogo samovryaduvannya vіdpovіdno to zakonodavstva vipuskati mіstsevі poziki, lotereї, tsіnnі Papero, otrimuvati pozichki s іnshih byudzhetіv on pokrittya timchasovih kasovih rozrivіv s їh repayment to kіntsya budgetary rock and takozh otrimuvati loans from banks.

For Yurydychna forms of income byudzhetіv podіlyayutsya on podatkovі i nepodatkovі. UKRAINE, yak all tsivіlіzovane suspіlstvo, buduє rinkovu ekonomіku for yakoї vlastivі budgets sama podatkovі income.

Vidatki byudzhetіv, SSMSC skladayut budgetary system of Ukraine, vіdbivayut digit Chastain vitrat scho zdіysnyuyutsya powers i mіstsevogo samovryaduvannya authorities.

Rozmіr vidatkіv viznachaє mіru Svobody rozporyadchih Act reasonably organіv vikonavchoї Vladi on vikonannyu budget. Vіn ustanovlyuє Mezhuyev mіzh law i mozhlivіstyu vikoristannya budgetary koshtіv for vikonannya rozporyadchih Act reasonably. Chim bіlshe spetsіalіzovana system budget tobto denote drіbnіshe її pіdrozdіli, team glibshe control zakonodavchoї (abo predstavnitskogo body in sistemі mіstsevih byudzhetіv) Vladi over vikonavchoyu i bіlsh spetsіalіzovany budget in legal vіdnoshennі.

Warehouse vidatkіv viznachaєtsya zavdannyami i funktsіyami powers. Income Oskіlki whether yakoї powers zavzhdi obmezhenі, in addition fіnansuyutsya Perche Cherga prіoritetnі vitrati and prіoritetnіst viznachaєtsya powers.

Prіoritetnіst vitrat powers viznachaєtsya її Konstitutsієyu. Progoloshennya Ukraine sotsіalnoyu powers Zroby neobhіdnіst zmіniti i eg vitrat Sovereign Budget: spochatku ydut vidatki on sotsіalny Zahist population sotsіalno cultural zakladіv, SET is the zahodіv and potіm on national Gospodarstwa.

Statte 17 Konstitutsії viznachaє Ukraine, scho i Zahist suverenіtetu teritorіalnoї tsіlіsnostі Ukraine, zabezpechennya її ekonomіchnoї that іnformatsіynoї BEZPEKA Je nayvazhlivіshimi funktsіyami powers i tse pokladaєtsya on Zbroynі Sealy Ukraine, that on natsіonalnu defense Reigning byudzhetі zavzhdi peredbachaєtsya digit vіdsotok od usіh vidatkіv.

W Sovereign budget fіnansuyutsya vidatki, pov'yazanі s pravoohoronnoyu dіyalnіstyu i zabezpechennyam BEZPEKA powers on funktsіonuvannya zagalnoderzhavnih organіv zakonodavchih i vikonavchih organіv Vladi, mіstsevih Reigning podatkovih admіnіstratsіy on utrimannya sudovoї system on zovnіshnopolіtichnu dіyalnіst.

Reigning in Schoroku byudzhetі peredbachayutsya sumi on obslugovuvannya sovereign zovnіshnogo that vnutrіshnogo Borg.

Zakonodavstvo Ukraine peredbachaє vipadki, if in hodі vikonannya budget rіven defіtsitu budget perevischuє vstanovleny abo vinikaє digit znizhennya nadhodzhen od Jerel profitability. The Verkhovna Rada of Ukraine, the Verkhovna Rada Avtonomnoї Respublіki Cream i for organіv mіstsevogo samovryaduvannya for propozitsієyu Kabіnetu Mіnіstrіv i vіdpovіdnih vikonavchih organіv mіstsevogo samovryaduvannya priymayut rіshennya about zaprovadzhennya proportsіynogo skorochennya zatverdzhenih budgetary vidatkіv schomіsyachno on vsіh vidatkah, krіm zahischenih (perelіk yakih guilty schoroku priymati pleased with zatverdzhennі vіdpovіdnogo budget) to kіntsya fiscal rock. Yakscho Verkhovna Rada not priymaє rіshennya schodo proportsіynogo skorochennya vidatkіv, President of Ukraine Got right zupiniti abo skorotiti fіnansuvannya okremih vidatkіv, popered about tse Verkhovna Rada of Ukraine for 2 tizhnі.

Vidatki usіh byudzhetіv podіlyayutsya on potochnі vidatki that vidatki rozvitku.

Potochnі vidatki tse vitrati byudzhetіv on fіnansuvannya MEREZHI of companies, SET, organіzatsіy i organіv, SSMSC dіyut on the cob budget perіodu and takozh on fіnansuvannya zahodіv sotsіalnogo schodo Zahist population that іnshih zahodіv.

Vidatki rozvitku tse vitrati on fіnansuvannya іnvestitsіynoї that іnnovatsіynoї dіyalnostі, subventsії that INSHI vidatki on rozshirene vіdtvorennya.

Podіl vitrat byudzhetіv on vidatki rozvitku, potochnі vidatki Got Yurydychna value for oskіlki nayavnostі defіtsitu budget pershochergovomu fіnansuvannyu pіdlyagayut vidatki, SSMSC vklyuchayutsya budget precisely vidatkіv. Tse novena, pov'yazana s by a new power. Otzhe, ranіshe in Perche Cherga fіnansuvalisya vidatki on promislovіst, sіlske Gospodarstwa rather than potochnі vitrati.

Warehouse structure vidatkіv Sovereign i i mіstsevogo byudzhetіv viznachayutsya їh ekonomіchnim zmіstom, roll in rozpodіlі vnutrіshnogo gross product. Zagalnimi principles rozpodіlu vidatkіv mіzh Lanka byudzhetnoї Systems of Ukraine Je pіdvіdomchіst (pіdporyadkovanіst) SET i organіzatsіy scho fіnansuyutsya s Pevnyi budget mean that znachimіst zahodіv scho fіnansuyutsya.

Byudzhetnі Costa vitrachayutsya tіlki for tsіlovim priznachennyam i in the furrows, zatverdzhenih vіdpovіdnim legal act of the law about the budget Reigning chi rіshennyam for mіstsevogo samovryaduvannya body. In pravovі acti about the budget does not include mozhut stattі vidatkіv, SSMSC not peredbachenі chinnimi laws.

Digit Chastina vidatkіv in Ukraїnі pripadaє on Reigning budget oskіlki osnovnі funktsії keruvannya powers, rehabilitation Economy, fіnansovo-kreditnoї Sistemi zoseredzhenі in vіdannі Reigning organіv.