Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

4.3. Reigning BUDGET

In fіnansovіy sistemі Ukraine Central Location zaymaє Reigning budget vіn Je naybіlshim tsentralіzovanim Fund koshtіv penny. Sort order іz fіnansami, Reigning budget Je samostіynoyu ekonomіchnoyu kategorієyu i vtіlyuє fіnansovі vіdnosini scho vinikayut at utvorennі tsentralіzovanogo Fund penny resursіv Kraina that yogo vikoristannyam on zagalnoderzhavnі required. Byudzhetnі vіdnosini skladayutsya mіzh powers, s one side, i pіdpriєmstvami, establish organіzatsіyami, population - s other side, z drive Splat podatkіv, zborіv and takozh at vikoristannі budgetary koshtіv.

Reigning budget fund yak penny koshtіv, Got spetsifіchnі acquaint themselves:

1) velikі rozmіri;

2) Got the force of law;

3) Budget skladі utvoryuyutsya byudzhetnі reserves, scho yogo spriyaє zmіtsnennyu stіykostі.

On rozmіr naybіlshogo in kraїnі Fund penny koshtіv vplivayut nastupnі chinniki - rіven rozvitku Economy, rozmіri viroblenogo natsіonalnogo gross product;

-method gospodaryuvannya (rinkovі, command admіnіstrativnі);

- Warehouse Systems opodatkuvannya;

- Scale zrushen in national gospodarstvі, sotsіalnih i ekonomіchnih zavdan, SSMSC peredbachaєtsya virіshiti i profіnansuvati koshtіv for rakhunok budget.

Yak іnstrument vplivu on rozvitok Economy i sotsіalnoї spheres budget zavzhdi vikoristovuєtsya powers i CCU:

- Fіnansovoyu bazoyu for vikonannya pokladenih on neї funktsіy on vplivu on ekonomіku at upravlіnnyu i oboronі Kraina;

- Nayvazhlivіshim Jerel fіnansuvannya nevirobnichoї sphere;

- Іnstrumentom for virіshennya sotsіalnih i natsіonalnih problems dzherelo viplat on sotsіalnomu zabezpechennyu population;

- Іnstrumentom mіzhteritorіalnogo i mіzhgaluzevogo pererozpodіlu koshtіv;

- S Relief Budget zdіysnyuєtsya vpliv on rozvitok productive forces, Naukova-tehnіchny progression;

- S budget in znachnіy mіrі fіnansuyutsya Costs ohoronі navkolishnogo seredovischa at zovnіshnoekonomіchnіy dіyalnostі.

When perehodі to rinkovoї Economy zmіnyuєtsya role of the budget, the nature of the budgetary vіdnosin scho proyavlyaєtsya in skladі i strukturі dohodіv that vidatkіv. Formuvannya dohodnoї Chastain vіdbuvaєtsya on podatkovіy osnovі all bіlshogo values ​​carols platezhі od sub'єktіv gospodaryuvannya, including od fіzichnih osіb. Zmіnyuєtsya spіvvіdnoshennya mіzh direct i indirect podatkami in napryamku zrostannya Proceeds directly od podatkіv.

Vikoristannya budgetary koshtіv pass Shlyakhov fіnansuvannya zhittєvo vazhlivih i Progressive Galuzo Economy, stvorennya neobhіdnoї іnfrastrukturi, virіshennya require pov'yazanih s Dobrobut, zaynyatіstyu population sotsіalnim zabezpechennyam.

In the minds Rinku byudzhetnі vіdnosini povinnі buduvatisya such rank, dwellers zdіysnyuvati Activity vpliv on gospodarsku kon'yunkturu, spriyati rozvitku dіlovoї aktivnostі pіdpriєmtsіv.

Warehouse vidatkіv s Sovereign Budget of Ukraine:

1) fіnansuvannya zagalnoderzhavnih program for pіdtrimtsі i pіdvischennyu zhittєvogo rіvnya people sotsіalny Zahist population;

2) fіnansuvannya zagalnoderzhavnogo values ​​SET nevirobnichoї sphere (Osvita, Culture, Health Protection receptionists, science);

3) fіnansuvannya virobnichogo i nevirobnichogo budіvnitstva, design poshukovih that іnshih robіt vіdpovіdno to zagalnoderzhavnih programs;

4) defense;

5) receptionists navkolishnogo seredovischa;

6) utrimannya pravoohoronnih i Mitnija organіv, podatkovoї that control revіzіynoї service, Zahist rights spozhivachіv, zakonodavchoї, vikonavchoї, sudovoї Vladi is the prosecutor's office;

7) zdіysnennya zovnіshnoekonomіchnoї dіyalnostі;

8) nadannya dotatsіy, subventsіy oblasne budgets that budget Avtonomnoї Respublіki Krim, Sevastopol i mіst of Kyiv;

9) stvorennya Reigning materіalnih that fіnansovih rezervіv;

10) obslugovuvannya sovereign vnutrіshnogo that zovnіshnogo borgіv.

In tablitsі 7 shows the structure of vidatkіv Sovereign budget of Ukraine in 1999 the.

Table 7.

Structure vidatkіv Sovereign budget of Ukraine in 1999 the.

Vidatki

in tis. UAH.

at %

Vsogo

21903.7

100

incl .: Reigning upravlіnnya

992.9

4.5

Vlad vessels

98.2

0.4

Mіzhnarodna dіyalnіst

252.8

1.2

Fundamentalnі doslіdzhennya i spr iyannya ntp

287.9

1.3

Natsionalna defense

1553.0

7.1

Pravoohoronna dіyalnіst i zabezpechennya BEZPEKA powers

1496.2

6.8

Osvita

1230.4

5.6

receptionists Zdorov'ya

350.4

1.6

Sotsіalny Zahist that sotsіalne zabezpechennya

2002.8

9.1

Culture i Mistetstvo

58.7

0.3

Zasobi masovoї Informácie

113.0

0.5

Fіzichna culture i Sport

71.7

0.3

Promislovіst she Energetics

1755.0

8.0

Budіvnitstvo

838.1

3.8

Sіlske Gospodarstwa, lіsove Gospodarstwa, ribalstvo i mislivstvo

319.8

1.5

Transport, dorozhnє Gospodarstwa, phone reception, computer science

289.0

1.3

Lіkvіdatsіya naslіdkіv Chornobilskoї catastrophic that sotsіalny Zahist

1445.5

6.6

Reigning Popovnennya zapasіv i rezervіv

397.8

1.8

Obslugovuvannya sovereign Borg

3059.3

14.0

Derzhavnі tsіlovі Fund (krіm Chornobyl.)

847.5

3.9

INSHI

4443.7

20.4

Formuvannya dohodіv sovereign budget bagato in chomu deposits od metodіv gospodaryuvannya, zavdan, SSMSC virіshuє Power, warehouse i printsipіv pobudovi podatkovoї system.

Income Sovereign budget of Ukraine for rakhunok utvoryuyutsya:

- Podatkіv, SSMSC povnіstyu abo chastkovo nadhodyat the budget at vіdpovіdnostі іz dіyuchimi laws;

- Chastain dohodіv od privatizatsії Reigning of companies - nadhodzhen od zovnіshnoekonomіchnoї dіyalnostі;

- Orendnoї pay for Orenda lane tsіlіsnih Mainova kompleksіv scho perebuvayut in zagalnoderzhavnіy vlasnostі;

- Vneskіv to timchasovo priєdnanih to Sovereign budget of Ukraine pozabyudzhetnih fondіv;

- Nadhodzhen od vnutrіshnіh pozik;

- Divіdendіv, obsession od tsіnnih paperіv scho nalezhat derzhavі;

- Іnshih dohodіv, vstanovlenih zakonodavstvom Ukraine. Naybіlshu pitomu breaking bar in strukturі dohodіv Sovereign

zaymayut podatkovі budget revenues and to takozh vneski Reigning tsіlovih fondіv. In tablitsі 8 shows the structure of dohodіv Sovereign budget of Ukraine in 1999 rotsі.

In 2000 r. Vpershe in budgetary practices zaprovadzhuєtsya podіl byudzhetіv on Dvi Chastain: zagalny i spetsіalny funds. Zagalny fund budget of Ukraine Sovereign vklyuchaє:

- Income Sovereign budget of Ukraine, viznachenі for zabezpechennya fіnansovimi resources zagalnih vidatkіv i do not priznachenih on specific Meta (zagalnі income);

- Vidatki Sovereign budget of Ukraine, zdіysnennya yakih peredbachaєtsya for rakhunok koshtіv zagalnogo fund Sovereign budget of Ukraine (zagalnі vidatki).

Vstanovleno scho nadhodzhennya od zdіysnenih zapozichen, zabezpechennya vikonannya Reigning garantіy that іnshih Reigning borgovih zobov'yazan vklyuchayutsya tіlki to zagalnogo fund Sovereign Budget of Ukraine.

Spetsіalny fund budget of Ukraine Sovereign vklyuchaє Income Sovereign budget of Ukraine on specific Meta (spetsіalnі income) that vidatki Sovereign budget of Ukraine, SSMSC provadyatsya for rakhunok Tsikh dohodіv (spetsіalnі income).

In Zakonі Ukraine "About Ukraine Reigning budget for 2000 Year" detail okreslenі income SSMSC postupayut to zagalnogo

that spetsіalnogo fondіv Sovereign Budget of Ukraine.

Table 8.

Structure dohodіv Sovereign budget of Ukraine in 1999 the.

revenue

in mln. UAH.

at %

Vsogo

19935.5

100

Incl .: Podatkovі nadhodzhennya

14157.8

71.0

s them: podatok on Prybutok

1528.9

7.7

MPE

8399.5

42.1

excise zbіr

1203.3

6.0

platezhі for vikoristannya natural resursіv

285.4

1.4

podatki on mіzhnarodnu torgіvlyu that zovnіshnі operatsії

1236.8

6.2

Nepodatkovі nadhodzhennya

2814.2

14.1

Income operatsіy od s kapіtalom

428.7

2.2

Ofіtsіynі transfers

259.4

1.3

Derzhavnі tsіlovі Fondi

2275.4

11.4

s them: zbіr to Fund Chornobylia

283.0

1.4

zbіr to zaynyatostі Fund

550.8

2.8

zbіr to Derzhіnnofondu

1066.7

5.4

Yakscho nayavnі revenues in byudzhetі nedostatnі for fіnansuvannya vsіh neobhіdnih required, Got Location budgetary defіtsit, TB tse perevischennya vidatkіv s budget over yogo income. NEGATIVE risoyu byudzhetіv Ukraine, yak i bіlshostі postsotsіalіstichnih kraїn, Je hronіchna defіtsitnіst.

The reasons for the budget defіtsitu shaping can Buti:

1) znachnі іnvestitsії in rozvitok Economy. Taqiy budgetary defіtsit Je naslіdkom not krizovoe yavisch and pevnoї polіtiki Uryadov, yaky conduct znachnі strukturnі zrushennya in national gospodarstvі;

2) negativnі, ruynіvnі naslіdki neperedbachenih podіy such yak vіyna, disaster stihіynі Down and Out;

3) The crisis in ekonomіtsі, yak znahodit vіdobrazhennya in fact i chislі defіtsitі in the budget. Taqiy budgetary defіtsit vazhche vsogo podolati for tsogo povinnі Buti vzhitі come in for rehabilitation fіnansovomu Economy, deprivation at tsіy umovі mozhna rozrahovuvati zbalansuvannya on budget. Budgetary defіtsit in Ukraїnі CCB "uspadkovany" od kolishnogo CPCP Reason i tsogo negative yavischa treba shukati slit on the cob rokіv 60s. Same pochinayuchi s tsogo hour in ekonomіtsі CPCP Pocha nagromadzhuvatisya pevnі nespriyatlivі tendentsії, SSMSC hour h i s steel odnієyu reasons yogo rozpadu. Tse:

- Spovіlnennya tempіv ekonomіchnogo rozvitku, i Especially іntensivnih pokaznikіv;

- Nedostatnya efektivnіst ekonomіchnih zahodіv i reforms (1964, 1965, 1979, 1985 rokіv);

- Zbіlshennya vnutrіshnogo sovereign Borg;

- Zmenshennya nadhodzhen Currency od zovnіshnoekonomіchnoї torgіvlі through pogіrshennya kon'yunkturi on market analysis naphtha;

- Incomplete znachnі kapіtalnі vkladennya in folk Gospodarstwa;

- Zamіschennya fіnansovih resursіv credit resources, penny emіsіya;

- Ruynіvnі naslіdki antialkogolnoї kompanії toscho. One s nayvazhlivіshih napryamkіv suchasnoї fіnansovoї

polіtiki Uryadov Ukraine Je dosyagnennya staloї zbalansovannostі budget. When rozrobtsі zahodіv on virіshennyu tsієї skladnoї problemi slіd vrahovuvati scho himself budgetary defіtsit yak Yea Taqiy not evil. The Borg live i live naymogutnіshі Kraina Sunset s rinkovoyu ekonomіkoyu. HEAD - tse rozmіr defіtsitu budget, yaky spіvstavlyaєtsya іz the size stvorenogo natsіonalnogo gross product. Dosvіd zahіdnih kraїn bring, scho admissibility rozmіrom defіtsitu budget Je 2 - 3% of GDP in these furrows vіn not tіlki not negatively daє naslіdkіv and navіt spriyaє rozvitku Economy, pozhvavlennyu dіlovoї aktivnostі. Such a practice Got NAME "defіtsitnogo fіnansuvannya".

Shlyakhov podolannya budget defіtsitu:

- Improvement of Economy Kraina;

- Perebudova podatkovoї system in napryamku zmenshennya podatkovih tyagarya i stimulyuvannya dіlovoї aktivnostі;

- Skorochennya budgetary dotatsіy - zmenshennya fіnansuvannya Reigning іnvestitsіy;

- Zaprovadzhennya obov'yazkovogo medichnogo strahuvannya;

- Cost-i tsіlove vitrachannya budgetary koshtіv;

- Posilennya kontrolnoї robots for svoєchasnoyu i Povny Splat podatkіv;

- Skorochennya vidatkіv upravlіnnya i on defense;

- Vikoristannya neemіsіynih Jerel pokrittya budget defіtsitu that іn.

In Suchasnyj minds defіtsit Sovereign budget of Ukraine zakonodavcho obmezhuєtsya and Dzherelo yogo pokrittya Je vnutrіshnі that zovnіshnі poziki, loans Natsіonalnogo Bank of Ukraine.

In 2000 r. Vpershe for ostannі Rocky priynyaty bezdefіtsitny Reigning budget of Ukraine, vіn zatverdzheny on revenues from i vidatkah sumі 33.433.155,9 yew. UAH.

Meals for zakrіplennya materіalu that samostіynoї robots

1. Yaku role vіdіgraє Reigning budget at byudzhetnіy sistemі kozhnoї Kraina.

2. SSMSC require vitrachayutsya Costa sovereign budget vplivayut chi stink on obsyagi budget?

3. Nazvіt osnovnі Income i vidatki Sovereign budget of Ukraine.

4. osnovі schorіchnih zakonіv About Ukraine Reigning budget proanalіzuyte, SSMSC zmіni vіdbulisya in strukturі dohodіv that vidatkіv Sovereign budget for ostannі prophets.

5. Shcho you vіdomo about budgetary defіtsit, Yogo reason is naslіdki?

Zapam'yatayte values ​​termіnіv the following:

• Reigning budget

• Budget defіtsit