Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук


Автор: Sveta on .

UDC 336.5:330.34
KANYEVA Tetiana,
PhD in Economics, Associate Professor, Dean of the Finance and Banking Faculty of KNUTE
DUMIKYAN Artur, Postgraduate Student at the Finance Department of KNUTE


Background. Despite the introduction of approaches to program budgeting, treasury services, continuous planning and forecasting expenditures, expenditures of consistently exceeding revenue, which in turn leads to a deficit that is mostly covered by borrowed funds. Much also remains the problem of effective management and control over budget expenditures. Given that the state budget is redistributed over 30 % of GDP, in conditions of instability of the national economy needs to rethink existing approaches to identify key trends, goals and objectives, which will be directed budget expenditures.
Analysis of recent research and publications has shown that despite the presence of certain scientific achievements, some issues are still not open. In particular areas requiring further analysis of expenditure given the presence of acute economic crisis and budget deficit.
The aim of this article – the essence of research expenditure and determine the optimal directions for their use with current trends in the economy.
Materials and methods. Applied a set of scientific methods and approaches, including systemic, structural, comparative, factorial analysis and synthesis, allowing realize conceptual integrity of the study.
Results. In the study of the nature of budget expenditures and their impact on economic processes should consider that important is not only the level of appropriations, but, above all, their structure. Thus, some of the areas that are financed from the budget, are more focused on achieving economic development and other largely focused on current consumption.
The difficult socio-political crisis, the loss of territory, and hence government revenue, have led to a rapid deterioration of state finances. The analysis of the income and expenditure budget for 2011–2015. Gives an understanding of its expenditure always exceeded revenue, which led to an increase in the budget deficit, and ultimately – to the accumulation of public debt.
Research growth rates of key macroeconomic indicators – GDP and expenditure showed that in recent years the rate of growth of budget expenditures exceeded GDP growth. This accordingly indicates that the volume of budget expenditures do not meet economic growth, and therefore need to adjust their size and structure.
Conclusion. Budget expenditures as one of the main tools of GDP redistribution played a key role in the economic development of the country, but because of the volume and structure should be optimized in accordance with the main objectives of social and economic policy in a certain period of time.
In recent years observed negative trends, which, including direct impact on public finances, leaving unchanged the structure of expenditure, significantly increased spending on defense and debt servicing, while expenditure on social security or even decreased or grow at a much slower pace.
Budgetary adjustment in spending in the coming fiscal years should be directed to increase the level and quality of life – this should be the main goal of fiscal policy obligations to citizens, support strategic industries and innovative, creating the potential for sustainable economic development. To solve social problems need sustainable economic growth which will provide new jobs, increase wages in the economy, the expansion of the financial capacity of the state.
Keywords: consolidated budget, state budget, budget revenues, budget expenditures, expenditure classification.