Evaluation of state budget structural changes based on the coefficient method

cris.lastimport.scopus2024-11-12T02:31:06Z
dc.abstract.enAccording to the current situation in the world economy connected with the coronavirus pandemic, it is difficult to predict GDP growth. Non-economic factors determine the rate of decline in economies of almost all countries. Accordingly, it is extremely difficult to ensure the stable functioning of financial systems. In this situation, the role of public finance, especially the state budget, significantly increases, given the peculiarities of the formation of different levels’ budgets. This research aims to evaluate state budget structural changes on the example of Ukraine. Based on the linear coefficient and the quadratic coefficient of absolute structural changes, the quadratic coefficient of relative structural changes, and integral coefficients of structural changes the authors analyzed the state of public finance in Ukraine since the formation of the state and local budgets and their optimal use to mitigate the effects of the pandemic on the economy can become one of the factors in maintaining financial stability and developing anti-crisis measures. The forecast values of the growth rate of budget revenues and expenditures confirm that the projected revenue gaps are significantly higher than the projected expenditure gaps. The cost structure of the state budget of Ukraine is characterized as a structure with a low level of differences. The Gatev and Ryabtsev coefficients demonstrate unidirectional dynamics. In contrast, Salai coefficient shows the opposite dynamics, which confirms a lack of stability in the cost structure. From 2008 to 2019, the chain rate of change has a significant variation range.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorSerhiy Frolov
dc.contributor.authorSylwester Bogacki
dc.contributor.authorFathi Shukairi
dc.contributor.authorAlina Bukhtiarova
dc.date.accessioned2024-07-08T11:56:20Z
dc.date.available2024-07-08T11:56:20Z
dc.date.issued2021
dc.identifier.doi10.21511/imfi.18(1).2021.05
dc.identifier.issn1810-4967
dc.identifier.issn1812-9358
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/413
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofInvestment Management and Financial Innovations
dc.rightsCC-BY
dc.subject.enpublic finance
dc.subject.enfinancial system
dc.subject.enstate budget
dc.subject.enbudget revenue
dc.subject.enbudget expenditure
dc.subject.endebt service
dc.titleEvaluation of state budget structural changes based on the coefficient method
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.volume18