Fіnansova restrukturizatsіya in Ukraїnі: the problem i eg - Fedosov, B. Oparіn

Summary

I Strategіya tactics reformuvannya sovereign fіnansovogo Gospodarstwa polyagaє in postupovіy restrukturizatsії Reigning fіnansіv, yak peredbachaє transformatsіyu rolі i Georeferencing budget in suspіlstvі on osnovі Change log in strukturі dohodіv i vidatkіv budget that in podatkovіy sistemі, optimіzatsіyu byudzhetnoї System rіvnyami admіnіstrativnogo podіlu. On vіdmіnu od fіnansіv pіdpriєmnitskih structures that іnstitutsіy fіnansovogo market analysis, SSMSC boule reformovanі in dosit stislі termіni i funktsіonuyut in Danian hour at tsіlomu on rinkovih ambushes, derzhavnі fіnansi transformuyutsya Shlyakhov postupovih poetapnih reforms. Tse ob'єktivna zakonomіrnіst, ale have powers vіdsutnі chіtka spryamovanіst, strategіya i tactic viznachenіst s termіnami reformuvannya Svoge fіnansovogo Gospodarstwa scho negatively on vplivaє rezultativnіst reforms. In tsіlomu mozhna zaznachiti scho reform in tsіy sferі fіnansovoї Sistemi іstotno vіdstayut od vimog hour.

Reformuvannya byudzhetnoї system in Ukraїnі Je provіdnim directly restrukturizatsії sovereign fіnansovogo Gospodarstwa. Postupovo skorochuєtsya rіven byudzhetnoї tsentralіzatsії natsіonalnogo product. For Rocky Nezalezhnosti vіdbulisya suttєvі zmіni in strukturі dohodіv i vidatkіv budget. Prote tsі zmіni Mali bezsistemno character i boule orієntovanі zdebіlshogo on virіshennya tactfully zavdan simultaneously, rather than dosyagnennya strategіchnih tsіley sotsіalno-ekonomіchnogo rozvitku.

Ukraїnі away dosyagti Pevnyi rezultatіv in zbalansuvannі Reigning fіnansіv on osnovі skorochennya obsyagіv i rіvnya defіtsitu budget. In 2000 r. Away sklasti i vikonati budget іz profіtsitom. Vodnochase vіn MAV Pevnyi mіroyu umovny, rozrahunkovy character oskіlki CCB dosyagnuty for rakhunok zbіlshennya dohodіv od privatizatsії - One-night i obmezhenih obsyagami for i hour. Budget 2001 r., H scho zatverdzhuvavsya profіtsitom, vikonano s defіtsitom, yaky becomes 0.6% to GDP in tobto perebuvav dosit priynyatnih furrows. W w defіtsitom such rіvnya zatverdzheno budget for 2002 p. i pіdgotovleno draft budget for 2003 p. Rozroblena i vprovadzhena system neіnflyatsіynogo fіnansuvannya defіtsitu budget. Tse gave zmogu uniquely stabіlіzuvati makroekonomіchnu i makrofіnansovu situatsіyu in kraїnі. Prote nedostatno obґruntovana tactics zapozichennya in 1995-1998 pp. prizvela to zagostrennya fіnansovoї Creasy on vnutrіshnomu Rinku i rіzkogo zrostannya zovnіshnoї zaborgovanostі, scho was the reason neplatospromozhnostі ukraїnskoї powers i neobhіdnostі restrukturizatsії borgіv.

Reigning rehabilitation fіnansіv guilty ґruntuvatisya on obov'yazkovomu reformuvannі sotsіalnoї polіtiki. Same vidatki on sotsіalny population Zahist i fіnansuvannya sotsіalnoї spherical sogodnі Je Main chinnikom scho viklikaє defіtsit budget. HEAD directly udoskonalennya Reigning fіnansіv Got Why pensіyna reform i vprovadzhennya medichnogo strahuvannya. In rezultatі evolyutsіynih Change log vіdbulasya sistematizatsіya fondіv sotsіalnogo strahuvannya i chіtko viznacheno їh status. Quantity tsіlovih fondіv in byudzhetі zvedy to mіnіmumu. Fondi, scho vіdbivali vuzkovіdomchі Interests, Cancelled i in Danian hour bіlshe not stvoryuyutsya.

Udoskonalyuєtsya budgetary ustrіy i budgetary processes. Proteus yak i ranіshe, perevazhaє budgetary tsentralіzatsіya - perevazhna Chastina dohodіv zoseredzhuєtsya in central byudzhetі. In the budget protsesі prevalyuyut right center, scho ob'єktivno viplivaє s principle єdnostі byudzhetnoї system. Priynyaty at 2001 p. Budget Code of Ukraine stvoryuє neobhіdnі peredumovi for formuvannya foundation avtonomnostі byudzhetіv zavdyaki chіtkomu rozmezhuvannyu dohodіv i vidatkіv. On the basis of reglamentovanu postavlenі mіzhbyudzhetnі vіdnosini. Vodnochase potrebuє away rozvitku horizontal system yak, so i Especially vertical virіvnyuvannya. Slіd takozh rozvivati ​​fіnansovogo virіvnyuvannya system spryamovanu on formuvannya rіvnotsіnnogo fіnansovogo potentsіalu okremih regіonіv punktіv that population.

In Ukraїnі target at tsіlomu dosit Suchasnyj podatkovih system. Together s note її efektivnіst nedostatnya yak at planі realіzatsії fіskalnoї funktsії podatkіv scho deprivation zabezpechuyut budget revenues by 70-80%, so i їh regulyuyuchoї rolі - vpliv podatkіv on sotsіalno-ekonomіchnі processes duzhe obmezheny. Rozvitok podatkovoї system in the minds rinkovoї transformatsії Economy vіdbuvavsya in napryamі znizhennya zagalnogo rіvnya opodatkuvannya for rakhunok skasuvannya okremih tsіlovih podatkіv i znizhennya rates for major podatkami - on Dodanim vartіst i on Prybutok. When zagalnomu znizhennі rіvnya opodatkuvannya nepomіrno temple porіvnyano s stole Neznachny income gromadyan Je rіven іndivіdualnogo pributkovogo opodatkuvannya. Tse negative poznachaєtsya on rozvitku virobnitstva vnaslіdok nizkoї platospromozhnostі population i vіdsutnostі dzherela zaoschadzhen and otzhe, іnvestitsіy minutes.

Podatkovih structure postupovo udoskonalyuєtsya in napryamі pіdvischennya pitomoї crowbars іndivіdualnogo pributkovogo podatku i znizhennya rolі podatku on Prybutok, Hoca s Tsikh pozitsіy UKRAINE uniquely vіdstaє od serednosvіtovih standartіv. Main osoblivіstyu podatkovoї Systems of Ukraine Je zoseredzhennya opodatkuvannya perevazhno in sferі pіdpriєmnitstva scho Yea zalishkovim yavischem admіnіstrativnoї Economy. For podіbnoї podatkovoї structuring Nadzvychaina sytuatsia smoothly znizhuvati rіven podatkovih navantazhennya on pіdpriєmnitsku dіyalnіst. Zastosovuvanі in Ukraїnі mehanіzmi opodatkuvannya scho stosuyutsya mainly at the time of Danian podatkіv - on Prybutok i Dodanim vartіst, stvoryuyut napruzhenіst in fіnansovіy dіyalnostі of companies unaslіdok "vimivannya" in protsesі rozrahunkіv іz budget koshtіv werewolf.

Vazhlivim Kroc away from rozvitku podatkovoї Sistemi i sistematizatsії podatkovih zakonodavstva Got Why podatkovih of acceptance of the Code of Ukraine, Cauterets uporyadkovuє perelіk zagalnoderzhavnih i mіstsevih podatkіv i zborіv, peredbachaє away znizhennya rіvnya opodatkuvannya i sproschennya mehanіzmіv obchislennya i Splat podatkіv.

Ekonomichna i fіnansova crisis obumovila neobhіdnіst rozvitku in Ukraїnі Sistemi sovereign zapozichennya, oskіlki for obmezhenostі podatkovih nadhodzhen zabezpechuvati bezdefіtsitne fіnansuvannya Reigning vidatkіv practical Bulo nemozhlivo. In zv'yazku s CIM bula held restrukturizatsіya Jerel i metodіv formuvannya dohodіv powers. UKRAINE vikoristovuvala OAO All mozhlivostі i Roads Ahead zaluchennya pozikovih koshtіv. In strukturі zapozichennya ob'єktivno perevazhali zovnіshnі poziki, oskіlki mozhlivostі vnutrіshnogo fіnansovogo Rinku boule i zalishayutsya duzhe obmezhenimi. The main forms of zaluchennya koshtіv zzovnі boule loans mіzhnarodnih fіnansovih organіzatsіy (29%), mіzhuryadovі (36%) i komertsіynі (35%) poziki. When tsomu komertsіynі poziki scho Yea naydorozhchimi, vikoristovuvalisya yak zasіb zbalansuvannya Jerel zaluchennya pozikovih koshtіv.

System vnutrіshnogo zapozichennya Nabeul rozvitku in 1995-1998 pp. Against pіslya fіnansovoї Creasy pіshla down. Rіven dohіdnostі for government bonds CCB nadmіrno Visoko i neporіvnyannim іz mozhlivostyami budget. According sutі, Bula molded Derzhavna fіnansova pіramіda, yak th doninі is staying in krizovoe stanі. Vodnochase vikoristannya Reigning pozik, Hoca i gave rise to problems of low tsіlu (іnakshe unlikely chi i could Buti in kraїnі perehіdnoyu ekonomіkoyu s) umozhlivilo virіshennya nevіdkladnih zavdan fіnansuvannya Nadzvychaina sytuatsia vazhlivih vidatkіv minds in crisis. Tse gave zmogu utrimati ekonomіku i sotsіalnu scope od Povny rozpadu i experienced nayskladnіshy perіod rinkovih peretvoren.

Rozmіr nakopichenogo Sovereign Borg Ukraine for Je dosit great. Especially Visokiy pokaznik holding vnogo Borg per capita - in 2001 r. 287 dollars. United States, becoming the third scho Chastain od obsyagu GDP per capita. Axis chomu, nezvazhayuchi to those scho pokazniki rіvnya zaborgovanostі in tsіlomu perebuvayut Pokey scho in pripustimih furrows, neobhіdna nalagodzhena th efektivnosti system upravlіnnya Reigning Borg.

Odnієyu s mostly warehouses fіnansovoї strategії ukraїnskoї powers Got Why її away іntegratsіya in mіzhnarodny fіnansovy Prostir. Tse target peredumovi for bіlsh wide vikoristannya zovnіshnіh resursіv, spriyatime transformatsіynim processes. The I Hoca vhodzhennya Ukraine in svіtovu fіnansovu system tsіlomu completed іntegratsіynі processes povinnі posilyuvatisya i rozshiryuvatisya. Klyuchovim directly rozvitku іntegratsіynih protsesіv Got Why pogliblennya vzaєmovіdnosin іz mіzhnarodnimi fіnansovimi organіzatsіyami - IMF Svіtovim bank ЄBRR. Spіvrobіtnitstvo s them - Tse is not tіlki access to cheap credit resursіv. Tse pіdtverdzhennya nadіynostі Kraina on mіzhnarodnіy arenі sign Dovira. Vodnochase neobhіdno pіdvischiti dієvіst spіvrobіtnitstva, zabezpechivshi temple efektivnіst vikoristannya oderzhuvanih kreditіv.