home Political economy Basics of ekonomіchnoї teorії: polіtekonomіchny aspect

Basics of ekonomіchnoї teorії: polіtekonomіchny aspect

§ 2. Budgetary system

Budget - Tse balance penny dohodіv (nadhodzhen) i vitrat (vikoristannya) yaky skladaєtsya for Power, mіstsevih organіv upravlіnnya, sub'єktіv gospodaryuvannya, sіmey abo okremih thunder-Dyan on Pevnyi termіn. W metoyu stvorennya єdinoї іnformatsіynoї Sistemi Institution Reigning dohodіv that vidatkіv on vsіh rіvnyah Vladi, zabezpechennya zagalnoderzhavnoї that mіzhnarodnoї porіvnyan-nostі budgetary danih Verkhovna Rada in 1996 lipnі p. priynyala decided "About structure byudzhetnoї klasifіkatsії Ukraine".

Reigning budget - tse rіchny plan Reigning vitrat i Ja-rel їhnogo fіnansovogo zabezpechennya. Budget System (Der zhavny budget) mіstit Uryadov central budget, and takozh budget reached zheti vsіh rіvnіv mіstsevoї Vladi. Vіdpovіdno budget buvayut price-sweeping, oblasne, mіstsevimi. Often, if rozglyadayut mіs-tsevі budget, underwrite uvazі OAO All budget, the central budget krіm-tion Uryadov. In Ukraїnі to mіstsevih byudzhetіv nalezhat budget areas mіskі budget of Kyiv i Sebastopol, rayonnі budget sіlskih rayonіv, mіskі budget mіst oblasnogo pіdporyadkuvan-nya, vnutrіshnomіskih rayonіv budget, budget mіst District pіdporyadkuvannya toscho. Mіzh them іsnuyut dosit skladnі vіdno-blue, pov'yazanі s rozpodіlom Jerel budgetary dohodіv, fіnansu-vannyam mіstsevih byudzhetіv s side the central Uryadov Shlyakhov ne-rerozpodіlu koshtіv in masshtabі Kraina toscho. Otzhe, Reigning budget - Tse is not tіlki Uryadov central budget and the second sukupnіst byudzhetіv usіh rіvnіv derzhavnoї admіnіstrativno teritorіalnoї vla-di. Sukupnіst rіznih vidіv byudzhetіv scho perebuvayut mіzh themselves in Pevnyi vzaєmozv'yazku i vzaєmozalezhnostі, stvoryuє budget systems, scho dіє in kraїnі.

W budget tіsno pereplіtayutsya pozabyudzhetnі Fund (Kosh-tee) - Costa powers, scho toil tsіlove priznachennya not including i-yutsya to sovereign budget. Pozabyudzhetnі Costa znahodyatsya in central rozporyadzhennі i mіstsevih organіv Vladi. Pong game-tsentruyutsya in spetsіalnih funds (napriklad, pensіynomu). Pose-byudzhetnі Fondi stvoryuyutsya for rakhunok tsіlovih podatkіv on-zik, subsidіy s budget. Pong rozshiryuyut mozhlivostі vtruchannya powers in ekonomіku not for rakhunok budget otzhe give zmogu uniknuti parlamentskogo control. Krіm of stvoryuєtsya VJ dimіst zmenshennya defіtsitnostі budget. So, in Ukraїnі to the warehouse budget does not include and otzhe, Duzhe often i do not kontrolyuvalisya zakonodavchoyu Vladoiu vikoristannya rіznomanіtnih podatkіv i FRL-rіv on utrimannya avtomobіlnih shlyahіv, funds sotsіalnogo zahis-the іnvalіdіv, zaynyatostі population privatizatsії, receptionists pratsі, Nature toscho.

In okremih vipadkah mozhut stvoryuvatisya byudzhetnі reserves neobhіdnі for bezperebіynogo fіnansuvannya namіchenih zahodіv that zabezpechennya neperedbachenih nevіdkladnih vitrat.

Draft budget schorіchno obgovoryuєtsya i priymaєtsya davchim lawful authority - Parliament Kraina. W polіtichnoї point Zora Reigning budget - tse svoєrіdny kompromіs mіzh tsіlyami powers, zaіnteresovanoї in zrostannі budgetary koshtіv and otzhe, i podatko-vortices nadhodzhen, that іnteresami vlasnikіv i pratsyuyuchih for hiring (lobі scho predstavlyayut i zahischayut їh Interests in parlamentі) s drive podatkovih rates on vlasnіst, income podatkovih pіlg, Budget vitrat on sotsіalnі tsіlі; kompromіs mіzh zagalnoder-zhavnimi i mіstsevimi іnteresami; kompromіs mіzh іnteresami neighborhood-IIR Galuzo s drive podatkіv i subsidіy, pіlgovih kreditіv i Reigning of order, pіdryadіv on budіvnitstvo that іnvestitsіynih premіy. Leather Taqiy kompromіs suprovodzhuєtsya polіtichnoyu bo-rotboyu in parlamentі.

Yield Chastina budget skladaєtsya in s main budget-nadhodzhen them. Mensch її Chastina - tse nepodatkovі nadhodzhennya. In Ukraїnі bunt role vіdіgrayut podatok on Prybutok that podatok on Dodanim vartіst. Great chastka indirect podatkіv (MPE is the excise tax) poyasnyuєtsya tim, scho minds in recession virobnitstva power not Mauger zabezpechiti nadhodzhennya budget Shlyakhov direct opodatkuvan-nya pributku of companies, organіzatsіy that dohodіv gromadyan. Tom zastosovuyut indirect opodatkuvannya, yak Yea Form viluchennya dohodіv in spozhivachіv.

Vidatki sovereign budget vikonuyut funktsії polіtichnogo, sotsіalnogo i gospodarskogo regulyuvannya. Vidatki klasifіkuyut fallow od prіoritetnostі pіdhodu:

a) Subject, abo galuzeva, budget-klasifіkatsіya- curvature of chennya vitrat for Galuzo Gospodarstwa i upravlіnnya;

b) Ekonomichna - diferentsіatsіya vitrat for gospodarskimi OZNA-kami abo virobnichimi Some of the elements (kapіtalnі vkladennya, zarobіt on-board dotatsії toscho);

c) zmіshana, abo kombіnovana - poєdnannya vіdomchih i-subject them to acquaint themselves;

g) tsіlova - vrahuvannya Zaga nonatsіonalnih, polіtichnih, eco-nomіchnih i sotsіalnih tsіley abo programs;

d) funktsіonalna - derzhavnі Costa rozglyadayutsya yak іnstru-cop polіtiki Uryadov;

e) budget for klasifіkatsіya fіnansovimi acquaint themselves - vidatki klasifіkuyut on bezpovorotnі, timchasovі that umovnі.

Cutaneous Krajina Got its structure dohodіv i vidatkіv budget. Tse deposits od bagatoh chinnikіv: sovereign fret rіvnya Ekon-mіchnogo rozvitku, polіtiki scho carried out in specific Minds

(Strimuvannya dіlovoї aktivnostі abo її stimulyuvannya, lіberalіzatsії Economy chi active sotsіalnogo Zahist population that іn.). Nezvazhayuchi on rіznomanіtnіst Reigning pіdhodіv to formuvannya that vikoristannya budget іsnuyut zagalnі RISS that zakonomіrnostі.

Pershe Location in budget vidatkah rozvinutih kraїn zaymayut sotsіalnі stattі: sotsіalna dopomoga, Osvita, receptionists Health Protection. In tsomu - the parent meta byudzhetnoї polіtiki, yak i vsієї derzhavnoї ekonomіchnoї polіtiki vzagalі: stabіlіzatsіya, zmіtsnennya that pristosu-vannya іsnuyuchogo sotsіalno-ekonomіchnogo tune up minds, scho zmіnyu-yutsya. Takі vitrati poklikanі pom'yakshiti diferentsіatsіyu sotsіal-group are, for vlastivu rinkovoї Economy. When tsomu polegshennya access vіdnosno Mensch zabezpechenih prosharkіv to obsession quasi-lіfіkatsії, nalezhnogo medichnogo obslugovuvannya, garantovanoї mіnі-malnoї pensії that decent Zhitlo vіdіgraє not tіlki sotsіalne stabіlіzuyuchu role and th zabezpechuє Gospodarstwa nayvazhlivіshim factor virobnitstva - kvalіfіkovanoyu she healed robochem power and otzhe, zbіlshuє natsіonalne bagatstvo Kraina.

In vidatkah on gospodarskі require vidіlyayut byudzhetnі sub-sidії sіlskomu Gospodarstwa, SSMSC toil takozh sotsіalnu, polіtich, well that gospodarsku spryamovanіst.

Vidatki on ozbroєnnya i materіalne zabezpechennya zovnіshnoї polіtiki and takozh admіnіstrativno-upravlіnskі vitrati, s one side, viznachayutsya require BEZPEKA powers, prіoritetami call-nіshnoї that vnutrіshnoї polіtiki, s the other - at the stench vplivayut popit on spozhivchі goods.

Kon'yunkturnim tsіlyam budget regulyuvannya employees vidat-ki on state-sponsored vnutrіshnomu Borg rozmіri vitrat for loans is the privacy that subsidії Reigning pіdpriєmstvam, sіlskomu Gospodarstwa on stvorennya i vdoskonalennya ob'єktіv іnfrastruktu-ri on zakupіvlyu ozbroєn that vіyskove budіvnitstvo.

Structure vidatkіv sovereign budget zdіysnyuє regulyuyuchy vpliv on rozmіri popitu i kapіtalnih vkladen and takozh on the Galois-zevu i regіonalnu structure Economy on natsіonalnu competi-tospromozhnіst on svіtovih Rink.

Vazhlive Location zaymaє zovnіshnoekonomіchny aspect polіtiki budgetary vitrat. So, vidatki on kredituvannya eksportu, Stra-huvannya eksportnih kreditіv that kapіtalu scho vivozitsya, SSMSC fі-nansuyutsya s budget stimulyuyut eksport i in dovgostrokovomu planі polіpshuyut platіzhny balance vіdkrivayut for Economy Kraina novі zarubіzhnі markets Agricultural Art, spriyayut zmіtsnennyu natsіonalnoї currency, zabezpechennyu supplies vnutrіshnіy on rinok neobhіdnih tovarіv іz of the cordon.

In strukturі vidatkіv Budget of Ukraine Velika chastku stanovlyat vitrati on national Gospodarstwa - pokrittya vzaєmozaborgovanostі, pіdtrimka zbitkovih of companies. Taqiy Visokiy vіdsotok vitrat nemozhlivy in kraїnah s rinkovoyu ekonomіkoyu, ale tsіlkom zrozu-mіly in the minds, if mostly in ekonomіtsі Reigning sector knowledge-hoditsya in krizovoe stanі i potrebuє Reigning asignuvan.

Vikonannya sovereign budget іdealі - tse Povny pokrittya vidatkіv income. Perevischennya vidatkіv over income callings-dit to utvorennya defіtsitu budget, yaky pokrivaєtsya der zhavnimi pozikami - vnutrіshnіmi i zovnіshnіmi. Poziki zdіysnyu-yutsya in viglyadі sale Reigning tsіnnih paperіv (oblіgatsіy, age-selіv) pozik in pozabyudzhetnih fondіv (napriklad, from the Pension Fund from abo Relief Fund for bezrobіttyu) abo obsession through loans from banks. Stop form fіnansuvannya budget defі-tsitu vikoristovuє mіstseva Vlad. Zovnіshnі poziki for pokrittya defіtsitu sovereign budget in such mіzhnarodnih ekonomіchnih organіzatsіyah, yak IMF, i sat in rozvinenih kraїnah that їhnіh ob'єdnan-nyah type ЄS toscho, harakternі for kraїn scho rozvivayutsya and takozh all bіlshe vikoristovuyutsya i perehіdnimi kraїnami to market analysis, in addition chislі With Ukraine.

Defіtsit budget often pokrivayut takozh dodatkovoyu emіsієyu pennies. Vnaslіdok takoї emіsії rozvivaєtsya nekontrolovana іnflya-tsіya, pіdrivayutsya incentives for іnvestitsіy, rozkruchuєtsya spіral "zarobіtna Pay - tsіni" znetsіnyuyutsya zaoschadzhennya inhabited-nya, vіdtvoryuєtsya budgetary defіtsit.

Credit emіsіyu yak sposіb pokrittya defіtsitu widely vikoris-tovuyut in Ukraїnі. Thus, in 1996 p. 25 vіdsotkіv defіtsitu viznachali fіnansuvannya for rakhunok emіsіynih kreditіv NBU. In 1994, p. tsya'po-zitsіya becomes mayzhe half, and in 1995, p. - 67 vіdsotkіv *. Sche 35 vіdsotkіv defіtsitu Bedspread for rakhunok oblіgatsіy derzhavnoї VNU-trіshnoї poziki (ODVP) that kaznacheyskih zobov'yazan. Yakscho in 1995r. Bulo rozmіscheno ODVP at 32 trillion of rubles., then for 1996 p. Bulo zaplanovano obsyag emіsії oblіgatsіy for the amount of 332 trillion of rubles., scho svіd-ing about pozitivnі zrushennya in polіtitsі pokrittya defіtsitu.

In kraїnah s rinkovoyu ekonomіkoyu Got Location-konstitutsіyne for krіplennya Nezalezhnosti natsіonalnogo emіsіynogo bank od Vico navchoї that zakonodavchoї Vladi. Emіsіyny bank does not zobov'yazany fі-nansuvati Uryadov, so rank placed zaslіn іnflyatsіynomu vibu-hu, yaky bi MAV Location in vipadku, yakbi groshі drukuvalis on deputies-lennya Uryadov.

Yak stverdzhuє Ekonomichna science Reigning budget is not obov'yaz Covo Got Booty zbalansovanim schoroku Revenue i vidatkami.

Napriklad, USA - naybagatsha Krajina svitu - Got defіtsit der zhavnogo budget. For example, in Rocky okremі defіtsit federal budget, the US-reach 4.1 vіdsotka GNP. In zv'yazku Zi zrostannyam budget-they vitrat rіven sovereign Borg in the US in 1992, p. becomes 2,998,600,000,000 dollars., abo 51.1 vіdsotka GNP. Vidatki Federal Budget deprivation on SPLAT vіdsotkіv perevischili $ 200 million. The mind-wah rinkovoї Economy defіtsit Mauger Buti korisnim in vipadku, if at spadі virobnitstva Power vitrachaє bіlshe pennies nіzh oderzhuє: vіn zabezpechuє zbіlshennya popitu, in addition chislі kupіvel-noї spromozhnostі population. Spozhivachі pochinayut bіlshe Kupu-vati, pіdpriєmtsі - bіlshe prodavatsya. Vnaslіdok tsogo zrostayut obsyagi virobnitstva i skorochuєtsya bezrobіttya.

Prote in perіod pіdnesennya Economy Power is not Mauger dozvoliti sobі defіtsit budget oskіlki vіn stimulyuvatime іnflyatsіyu. Otzhe, budget, Money Does zbalansovanі revenues that vidatki, potrіbny not schorіchno and for Pevnyi perіodu. In okremі Rocky metoyu s stimulus-vannya dіlovoї aktivnostі power Mauger dopuskati defіtsit budget.

Navedenі mіrkuvannya not stosuyutsya suchasnoї Economy Ukraї-no, oskіlki Won tіlki transformuєtsya in rinkovu. Reigning Zbіlshennya vitrat in nashіy kraїnі spryamovano on Poperedjennia ma-sovih bankrutstv Reigning of companies, SSMSC stanovlyat digit chastku in ekonomіtsі, i masovogo zubozhіnnya population. Vodnochase de fіtsit in Ukraїnі obmezhuє strimuvannya іnflyatsії, Introduction natsіo-nalnoї currency, penny-stabіlіzatsіyu kreditnoї system.

Derzhavnі poziki yak zasіb pokrittya defіtsitu budget bezpech-nіshі, nіzh emіsіya against stink takozh Pevnyi mіroyu negatively vpli-vayut on ekonomіku Kraina. According au-Perche, at Pevnyi minds Uryadov vdaєtsya to primusovogo rozmіschennya Reigning tsіnnih paperіv i, otzhe, porushuє rinkovu motivatsіyu dіyalnostі Private fіnanso-vortices іnstitutіv. Alternatively, Yakscho Uryadov navіt stvoryuє dostatnі incentives-whether for kupіvlі Yurydychna i fіzichnimi personages tsіnnih paperіv Uryadov, the derzhavnі poziki, mobіlіzuyuchi vіlnі Costa at the market in kapіtalu of physicists, obmezhuyut mozhlivostі obsession loan with a cotton-fіrmami. Fіrmi, Especially nevelikі that serednі not for Je bankіv such nadіynimi pozichalnikami, yak derzhavnі bodies. Zbіlshennya popitu on market analysis pozikovogo kapіtalu through novі der zhavnі poziki spriyaє podorozhchannyu loan - zrostannyu oblіko-voї rates. Especially Folding Je naslіdki zovnіshnіh pozik.

Zaborgovanіst Uryadov she Reigning organіv stvoryuє Reigning Borg yaky viplachuєtsya s vіdsotkami. Tom seems, 'scho sogodnіshnі derzhavnі poziki - tse zavtrashnі podatki. Yak usually іz precisely budgetary dohodіv not vdaєtsya viplachuvati povnіstyu vіdsotki i in ter-mіn extinguishes derzhavnі poziki. In zv'yazku s Uryadov CIM vdaєtsya to novih pozik: from Taqiy sposіb, pokrivayuchi starі Borg, vіn stvoryuє novі.

Otzhe, defіtsit sovereign budget bezposeredno pov'yazany yavischem s sovereign Borg. Reigning Zovnіshnіy Borg, scho re-vischuє 80 vіdsotkіv od GDP chi bіlshe nіzh 2.2 times eksport Kraina, vvazhaєtsya nebezpechnim for stabіlnostі Economy, Especially for stіykogo obіgu trumpery.

Vazhlivo vidіliti takі osoblivostі formuvannya budget VK raїnі:

1. Superechlivy character pererozpodіlu budgetary resursіv on rіvnі regіonіv.

Regіoni Ukraine іstotno vіdrіznyayutsya for svoїmi fіnansovimi mozhlivostyami. Vodnochase at formuvannі mіstsevih byudzhetіv taken as a basis viznachennya normativіv mіnіmalnoї byudzhetnoї for-bezpechenostі that odnakovih for vsіh areas normativіv vіdrahu-wan od zagalnoderzhavnih podatkіv to mіstsevih byudzhetіv.

Problems of regіonalnoї byudzhetnoї polіtiki toil rozv'yazuva-tis through Poshuk optimal stage for tsentralіzatsії rіznih zavdan derzhavnoї dіyalnostі s point Zora efektivnostі vikonan-nya powers troh її mainly funktsіy - alokativnoї, distributive-tivnoї that stabіlіzatsіynoї; zakonodavche zakrіplennya rozpodіlu someone petentsії s rozv'yazannya specific zavdan mіzh central op-Ganas Vladi is the authorities that regіonalnogo mіstsevogo samovryadu-vannya.

2. Vidіlennya s central budget subventsіy (Subventsії s Sovereign Budget of Ukraine in spryamovuyutsya mіstsevі budget for konkretnі prog i do not shaping can Buti vikoristanі on INSHI tsіlі. Costa, scho vidіlyayutsya s sovereign Budget of Ukraine for fіnansuvannya vidatkіv mіstsevih byudzhetіv, scho not pokrivayutsya income Je dotatsіyami ). * i have subsidіy vipadku, if vitrati mіstsevih byudzhetіv not pokrivayutsya income-mi. Vіdsutnіst zakonodavche vstanovlenih minds nadannya subventsіy for domains (otzhe, kriterіїv on pіdstavі yakih zdіysnyuєtsya Vila-chennya budgetary koshtіv areas) generally produces before scho budget powers-ny peretvoryuєtsya on znaryaddya dosyagnennya polіtich-tsіley them, rozv'yazannya zavdan i doderzhannya іnteresіv one regіonіv for rakhunok koshtіv іnshih. Prote neviznachenіst nadannі have subsi-Act reasonably oznachaє scho vitrati mіstsevih byudzhetіv regulyuyutsya central-Vladi their bodies, and organic mіstsevogo samovryaduvannya Zali-shayutsya in bіlshostі vipadkіv deprivation vikonavtsyami tsentralіzovanih rіshen.

3. Basic kriterієm, vіdpovіdno to yakogo rozpodіlyayutsya VJ spends mіzh Reigning that mіstsevim budgets Je organіzatsіyna pid-poryadkovanіst of companies that organіzatsіy.

4. Pіdvischennya tsіn scho sprichinilo zrostannya vidatkіv byudzhetіv usіh rіvnіv, at the same hour in the Mensch Income zrostali obsyagah. Tse became odnієyu s bunt reasons nezbalansovanostі budget. So, for 1995 p. vikonannya derzhbyudzhetu becomes 87 vіdsotkіv on vidat i-kah 85.5 vіdsotka on income.

5. Budgetary defіtsit scho nabuv great masshtabіv. According vіdno-shennyu to GDP vіn become: in 1993, p. - Vіdsotkіv 18, 1994 p. - 13, 1996 p. - 8-12 vіdsotkіv. Golovna osoblivіst formuvan-nya derzhbyudzhetu 1996 p. polyagala in fact scho vidatki peredbachali Xia deprivation in furrows mozhlivostey powers. Otzhe, Uryadov taking a course on zhorstku ekonomіyu vidatkіv, yak bula prodovzhena on nastupnі prophets.

6. Reformuvannya byudzhetnoї system scho vzaєmopov'yazane s re-formuvannyam polіtichnoї system. So, zgіdno s Konstitutsієyu VK raїni skasovano pіdporyadkovanіst Glad for vertikalі. Tse stvoryuє peredumovi for formuvannya byudzhetnoї system adekvatnoї rin-kovіy ekonomіtsі.