Фінансова реструктуризація in Україні: problems and perspectives - Fedosov V., Опарін В.

3.1.2. Structural zmіni at the budget of Ukraine for rock independence

Rinkovi reforms in Ukraine, which fundamentally zamilili zasadi fіnansovoї діяльності підприємств і role of the state in the economical system, have led up to the present structural zmіn in the budget, about the shchі tіlchat takі dіnі (Table 17).

Table 17

The structure of income and і титків зведеного to the budget of Ukraine for роки незалежності *,%

№ / p

1992

1994

1996

1998

2000

2001

1

2

3

4

5

6th

7th

8

Come on

100

100

100

100

100

100

1

Gift certificates and patronage

82.8

69.2

56.2

75.6

63.7

68.0

There are:

A) indirect handouts,

45.3

29.6

24.2

33.4

27.0

27.4

In addition:

- a payment for dodanu vartist

40.0

24.8

20.7

25.8

19.2

19.2

- excise duty

4.8

3.2

2.1

4,5

4.6

4.9

- mito

0.5

1.6

1.4

3.1

3.2

3.3

* Складено за даними статистичних збірників Міністерства фінансів України for the years 1992, 1994, 1996, 1998, 2000 рр. That operative zvіtu for 2001 р.

Probedvenna table. 17th

№ / p

1992

1994

1996

1998

2000

2001

1

2

3

4

5

6th

7th

8

B) direct taxes, fines

36.4

34.7

29.9

37.2

33.6

35.5

In addition:

- a supply for a surplus

22.7

27.3

18.2

20.4

15.7

15.3

- Pributkovi podatok із громадян

12.2

6.5

8.6

12.3

13.0

16.2

- land receipt

1.4

0.8

2.7

3.8

2.8

3.0

- Filing із власників транспортних засобів

0.05

0.1

0.4

0.7

1.1

1.0

C) payment for natural resources

0.05

0.1

0.4

0.7

0.6

0.7

Г) інші податкові надходження

1.0

4.8

1.2

4.3

2.5

4.4

2

Недаткові доходи, усього

0.9

7.9

8.5

9.0

25.8

28.7

There are:

- please go to the authority of the request of the applicant

0.1

0.1

0.1

4.0

6.6

7.3

- rent for naphtha, gas, imported in Ukraine

-

-

5.8

0.2

0.4

1.2

- go to the privatization

0.1

0.5

0.7

1.6

4.7

4.7

3

Reach tsіlових фонів, усього

12.9

22.6

31.6

15.2

10.3

2.0

There are:

- Pensions Fund

-

18.0

23.8

-

-

-

- Chornobyl Fund

12.8

4.6

4.9

4.9

0.3

0.4

4

Інші доходи і надходження

3.4

0.3

3.7

0.2

0.3

1.3

Vidatki

100

100

100

100

100

100

1

Economical disposition of the state, the

37.8

29.6

13.1

22.9

16.3

16.1

There are:

- fіnnsuvannya kapitalnyh contribution

3.9

4,5

3.5

2.4

1.9

2.0

Закінчення table. 17th

№ / p

1992

1994

1996

1998

2000

2001

1

2

3

4

5

6th

7th

8

2

Fundamental Dossiers

2.1

0.9

1.4

1.0

1.5

1.4

3

Socialist zahist population

18.7

11.2

12.0

13.6

12.4

14.7

4

Фінансування соціально-культурної spheres, усього

24.3

21.1

23.3

28.4

27.2

30.9

In addition:

- Освіта

12.6

10.2

11.9

14.6

14.7

17.2

- Health Hunting

9.8

9.1

9.4

11.7

10.2

11.2

- culture, mystery, nonsense, education, sports and sports

1.9

1.8

2.0

2.1

2.3

2.5

5

National Defense

5.7

3.7

3.7

4.6

4.8

5.5

6th

Management, усього

3.4

7.4

7.2

10.3

14.7

15.3

In addition:

- the state of control

1.2

2.3

2.5

4.2

7.0

6.8

- міжнародна діяльність

-

2.7

0.5

0.8

1.4

0.9

- the court of law

0.3

0.3

0.4

0.3

0.4

0.5

- pravochoronnaya dіyalnість і забезпечення безпеки держави

1.9

2.1

3.7

5.0

5.9

7.1

7th

Видатки на ліквідацію наслідків The Chornobyl disaster

6.0

3.6

4,5

4.6

3.8

3.2

8

Видатки цільових фонів

-

14.2

21.5

1.9

4.9

1.0

9

Served by the state borgou, uyogo

0.2

0.9

7.3

7.7

9.7

7.6

In addition:

- Intrinsic

0.2

0.9

1.3

5.3

3.5

3.0

- call

-

-

6.0

2.4

6.2

4.6

10

Інші витни

1.8

7.4

6.0

5.0

4.7

4.3

Budget deficit to the Oblast of the Visits

35.3

17.0

11.6

7.3

- 2.0

1.7

Насамперед слід зазначити, schocja of the table is stored at the price of up to the classifications of income and taxes, the yak boole was introduced in Ukraine in 1998. The same was in 2002. І яка загалом відповідає we will meet standards. So, come to grupuyutsya for such rozdіlami: podatkovi nadokhozhennya, nedostkoti nadokhozhennya, come in from the operation of capital, transfer, the state funds. Oskilki us zdіysnyuyutsya analiz for perіod, if vikoristovuvalisya rіznі budgetary klassifіkatsii, with the method of їх порівнянності not seen доди від операцій із капіталом та офіційні транстити. Wongs are accounted for up to the last year's income and income from damage to the one, but the python of the waga did not overhaul 4%.

Podarkі nadohozhennya ninі dіyuchoyu budіchnuyu klassifіkacієyu include: tax returns on dododi, on pributok ta zbіlshennya rinkovoі vartostі (one remaining podatok not vprovazhenii i nedobacheniye u proektiі "Podatkovogo kodeksu Ukrainy", hoca neobhіdnіst yogo vichoristan in the minds of the economy of the economy is obvious); On vlasnist; Збори за спеціальне використання природних ресурсів; In-house payments to the company; Subventions for international trade and employment; Інші податки. Vodnochas on our dumka, podibnyi klassifikatsii pritamanni pevnі inaccuracies. So, zbori for spetsialnoe vikoristanna naturachnyh resursiv clearly not nalezhat before filing, oskilki perebachayut ekvіvalenniy obmin - skilki resursіv vikoristali, for stilki і paid. Pravilnishe bulo b inclusive їх у недоткові надходження в групу доходи від власності, оскільки ці доходи Budget to the budget of the country on the resource. In addition, nedorechnim stosovno zmistu tsih paymentvі і використання the very term "zbori", adzhe zevichayna fee. Takozh neobruborotvanim є vіdnesennya to tsієї grupi pay for land, yaka, navpaki, not vidobryazhe vidosnon obminu і basis of the anchor to become a land tax. Orendna is the payment for the land, but the land is paid up to the income of the property (you do not need to pay for the land absolutely for payment of land - a land tax and a rent payment?). Вважаємо сумнівним вклюня плати за ліцензії на пвнні види господарської діяльності до внутрішніх податків на комі і послуги. In the face of criticism, it is worthwhile to pay attention to the state mitt, not even a gift for the service, but a fee for the revocation of the patent, which allows the first type of disagreement.

Vidatki budget syogodnya klassifikuyutsya for chotirma signs. Funktsionalnoy klasifikaciya includes ten groups of species: gagalnoderzhavnі functіії; defense; Gromadskiy order, bezpeka that courtowners; Economical disposition; The hunter of the natural middle ground; Zhitlovo-communal government; Health chow; Spiritual and phisical development; Osvita; Social security and social security. Portovnya z polezdnogo klasifikatsiyu, sho mistila ponad 20 gruppyatitkiv, ninі dіyucha є більш компактною. ALE І ї i pritamnyi pevnі inaccuracies. So, yakshcho included before zagalnosdervnyh funktsiy fіnansuvannya fundamental doslіdzhen є vіravnadim, then vydnesennya sudi obesluzhovuvannya state burgu clearly nedorechne, azhe absolutely special kind of group. Dotsilno bulo b, yak tsebleno stosovno ob'ednannya vidatkiv na ekonomichnu diyalnist, vidiliti in one group sotsialnu sphere, including tudi hohronu zdorov'ya, osvіtu ta spiritual and phizic rozvitok. It is economical to classify loans to the budget, to get the statutory expenses, and viso - to the Ministry of Finance, to receive loans through the budget. Uprovadzhena since 2002. Programna klassifikatsiya perebacha vidilennya vidpovіdnih budgetary programs їх відповідальних виконавців.

Виділення програмної класифікації та впровадження елементів программного фінансування, безумовно, є кроко уперед. Загалом існує дві системи фінансування видтків budget - відомча і програмна. Behind the system of kosti kosti to the budget otrimuє vіdpіdnі mіnisterstvo chі vіdomstvo, kerіvnik yakogo є roznym rozporyadnikom koshtіv i vіdpііdіє for fіnnsuvannya pivnikh vidatkіv. For software systems koshti from the budget vidilyayutsya on realizatsiyu pivnih sternvnih program. Zvichayno, tsi kosti pass through pivnі ministre i vistomstva, alek kerivniki є not rozporyadnikami kostyv, and vikonavtsi program. At tsiomu rozpodil budgetary koshtiv mizh vikonavtsi moe conducted on the competitive basis. Otsіniti vsebіchno that system, but in vprovadzhuyutsya in Ukraine in 2002, abandoned importantly, alle vozdrazhenetsya zhizhennya, sho mi namagaєmos poednati elementi vidomchogo i programmnogo fіnansuvannya. Prichomu in tsyomu simbizozi perevazhayuchim є vidomichesky nature, and vidmіnnist vіd sredemnyi sistemi tіlki u tom, scho koshti, yakі vіdіlayayutsya singing відомству, розподіляються додатково за програмами.

The classification of income and the budget has been imposed on the budget for the structuring of the budget, and has been invoiced to the budget of Ukraine for the past. Vodnochaschas vzhe itself on the part of the reformed budget, given yoga before the admission with the daily standards of the standards of the budget.

Yak can be seen from the guidelines of Table. 17 daniyah, characteristic of the Ricus structure of income and the budget of the bula її to give chitko virazhena nestablilnist. Practically, there are a lot of income for income and debts, for the guilt of the actions of strangers in the oath (for example, for culture, mysticism, fencing of information, phizic culture and sports, and so on the ship's vlada), yakis were characterized as having cockscotchs - up to one percentage point. Navpaks, чи chimalo articles, for some maximum value of the python vagi vidhililos vіd mіnіmalnogo at 10 і more than percentage points. With the use of bugging statauts, the authorities are in collusion, then at the burglary, then zmenshennya. Podібна ситуація в бюджеті свідчить about відсутність вивіреної фінансової страйії і продуманої татики реформування фінансової системи, у том чисіі її найважливішої складової - the budget of the state. Ця нестабільність украй negatively to get acquainted і on the budget. Constantly vinikayut issues yogo svotechnym rozglyadom і zastverdzhennyam. For rocky nezalezhnostі tilki once the budget buv zastverzheny vsasno - to the back of the budget rock.

We encompass the most economical, financial and political problems, how to build on the unstable structure of the budget, kolivannya in pitomih vagah, over the top of the articles, and on the problem of intercompanying the budget with funds. In a nutshell, postyno zmіnuvavsya perelik tsikh fondіv. In a different way, the fund's funds are included in the budget, then they are sent to the bank. So, in the warehouse of income to the budget of the tsіlovі fund in 1996 р. They became 31.6%, in 2000, - 10,4%, and in 2001, - тільки 2%, у складі видатків у ці ж роки - відповідно 26; 8.7% 1%. Bezperechno, подібні зміни vpvali on real structure of income і титків net budget (without tsіlових фонів). With the implementation of a large-scale fund, it was included in the budget, while in the future it was put on the basis of the small group of income and income items. The same thing with the method of completing the analysis of the structural changes in the budget of Ukraine for the independence of the economy and the transformation of the economy, the structure for the main groups and the net budget is proanalizovemo. For the great rahunkom, tse і right, adzhetsylivi fondi і і цільовими, що виділяються з загальних функцій державиі, які фінансуються через бюджет.

Dynamics of structural zmіn for the main groups of income in a net budget is imposed on the graph (Figure 22). Yak can be seen from the graph, the dynamics of structural changes in the income of the net budget of Ukraine, and the amount of incomes that have not been paid to them (before them for porting, they are included in the transaction in the form of transfers), which began in 2000. To shift 1/4 of the oath of income to a net budget. Hardly chi podibna tendentsіya mozhe bouti otsіnena yak positivne nevertheless. First of all, won - the result of the economic crisis - the ripening of the virilized GDP (the main deregal of the yields) is low, but do not let zobezpechiti podohodzhennya sufficient income to the budget. In a different way, tse svіdchennya vkray low efektivnostі podatkovoї sistemi і podatkovoї sobi. Not oderzhuyuchi neobhidnoi sumi podatkiv, power zmushena literally "pidbirati" truncate, scho mozhna: the warehouse of incomparable income in 2000-2001 rr. Buly, napriklad, nadopzhennya vid realizatsii zayvoy ozbroєnnya, vyskovo and special technologies of the Ukrainian Forbidden Forces (1.2% -1.3%), administrative fees and payments (1.8% each), fine and financial sanctions (0.4 i 0,3%), you can get a real cannon (0,3 і 0,2%) and so on. Усього перелік непристокових доходів охоплює майже 40 їхніх видів.

Dynamics of the structure of the form of income for the net budget of Ukraine

Fig. 22. Dynamics of the structure of the form of income for the net budget of Ukraine

In the structure of the subordinate income, the year of the year, the role is played by the contributions, but more than 1/3 of the income received from the budget. Pitoma vaga of indirect submissions, yaki sparrow perevazhali, zabezpechuchi in 1992 p. Half of the earnings to the budget, in the rest of the castes, it grew stiffer - more than at the writer's door. Structural dynamics of direct and indirect payments in the income of a net budget are characterized by such portrayals (Figure 23). Zobrazheni na dіagramy protsii u tsilomu vіdobrazhayut vіdnosno stabіlnu picture. Zmіni in pitomih vagah і direct, і indirectly,,,,. 17, de naveenni otkazniki shodo budu z urahauvannam tsil'ovikh fondіv. So, for example, in 1998 y. Порівняно з 1996 р. A portion of the direct taxes on the fringe budget was increased from 29.9 to 37.2%, then in pure budget it was practically impregnated with nezmeninoy - 43.7% and 43.9%. The cause of these differences was the decline in the rate of pythomie vagi tsilovi fondiv - from 31.6 to 15.2%. At tsіlomu spivvidnoshennya mіzh direct and indirect deliveries після 1994 р. To finish a stabile, hocha u zv'yazku zі zostořenjam rol'i nekotatkovyh nadohodzhen pitoma vagi і direct, і непрямих податків попопово скорочується.

Dynamics of a part of direct and indirect payments of income to the budget of Ukraine

Fig. 23. Dynamics of a part of direct and indirect payments of income to the budget of Ukraine

In the process of structural and budgetary taxation, the budget is to be matched to the key groups of the types of land - to the economic efficiency, to the social impoverishment of the population, to the socio-cultural sphere, and to the management of the city, to the clean budget (without the capital funds) (Figure 24) .

Dynamics of the structure of the main groups of the net budget of Ukraine

Fig. 24. Dynamics of the structure of the main groups in the net budget of Ukraine

Z navedenih u porivnyannomu obychislenni otkaznikiv seen, but in the dynamical structure of the budget of Ukraine sposterigyayutsya chitki tendentsii. First of all, tseznizhenny chastki vidatkiv on ekonomichnu diyalnist power. Yak already pidkreslyuvalo early, tse kotoryarny result of transformatsionnyh protsessiv in the sphere of financial support. І hocha kriva zmіn troki stribko podobna, усе ж trendція має чітку спрямованість. In a different way, the goal is the stabilization of social cultures. So, the pythoma of the vagata vidatkiv on the social sphere of the troika was written down in 1994. І Стабілізувалася на позначці біля 30%. Vidatki on social zahist population populated in 1994 p. Porіvnyano z 1992, and potyim stabilized on the river 13-15%. By-trete, characteristic of the russia of the dynamika, the structure of the budget, the budget of the pitomo vagy of the counties, of the countries in charge of the administrative functions of the state, yakis in 2001. 15.6% of the waders of the net budget were paid, ported to 3.4% in 1992. H one side, tse dokitivnya і zakonomirna tendentsiya. Ukraine, having started to form its own sovereignty, has become a stvoiovati і vідповідний державний апарат, налагоджувати міжнародні відносини. Alya, on the other side, on the eco-economic crisis, the repression of real income and livelihood of the rehabilitated part of the population, the goal is not to create a visavidanim - in 2001, Suupinni vidatki to governed peredvishchili vestiges on sotsialny zahist.

З інших груп видаттків необхідно виділити, насамперед, видать на ліквідацію наслідків Чорнобильської catastrophe i соціального захисту страждалого поселення. Nezvazhayuchi on skasuvannya from 1997 p. The form of the capital fund on the basis of money, the vintages, the money for the children, the hour is financed for a raunch of zvichaynyh (netsilovyh) income to the budget, flaunting the stabylny character and becoming a 4% budget to the budget. Vidatki on obeslugovuvannya state borgo, navpaks, flimsy unstable nature, and tse zhiznjuyutsya znachennuyu mіrou nezalezhnimi vіd budgetії polіtiki reasons - the establishment of the county of repayment of заборгованості and payment of interest income to creditors of the state.

Analyzing the structure of the budget of Ukraine, you can not not be rummaged on such a unhappy occurrence, yak podil budget for two warehouses - zagalny and special funds. The foregoing fund vidobrazhaye come to the budget itself, and spetsialniy - nasampered pozabudzhetnі koshti budgetary installation, tobet in the budget enter and pass, зароблені budgetary establishments, и еї використання. Definitely otsyniti podibne yavische dosish fit. Ajer, from one side, set by the states, and all the ways to get into the vitri, lie down to the sphere of sovereign finances. Щоправда, навіть in the posts of administra- tive-command systems існувало чітке розмежування їх cent-ралізованої (budget) і decentralizovanіya (financially powerful pіdpriєmstv) warehouses. In addition, come on, zabobleni budgetary regulations, formulate on the basis of the state power of the state. Prote, on the side of the side, do not reach the streets with dodatkovi koshtami, skilki zamischayut vіsutnny budgetary asynguvannya (the budgetary installments are to be financed from the budget for the river 40-50%).

Situation, if the power can not be in the real world of the trade, it is impossible to get by yourself, but, according to the day, you have to have your own rights to the money, including the special fund, which is paradoxical. I want koshti, scho concentrate in a special fund, legally lie on budgetary installations, stink with the power of the country and get rid of the process vikonannya budget. In the 2000 p. Kosti special fund in income to the budget became 20%, and in vestiges - 19%, in 2001 p. - відповідно 23 і 24%. Vikonannya for the 2000 p. The budget for income in the year became 114%, for that number on the fringe fund - 105% and on the special fund - 178%, and in 2001, Відповідно - 102, 96 and 128%. For vidatkami tsi showmen became in the picture in 2000 p. 111, 104 і 168%, and in 2001 р. - 103, 99 and 127%. With this rank, including a special fund in the budget, the state has secured a reserve reserve, so it's easy to decorate the situation in the budget.