Current realities and trends in the functioning of public finance in Ukraine
| Autor: | Vitalina Malyshko |
|---|---|
| Jazyk: | English<br />Russian<br />Ukrainian |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Економічний вісник університету, Iss 50, Pp 187-193 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2306-546X 2414-3774 |
| DOI: | 10.31470/2306-546X-2021-50-187-193 |
| Popis: | Subject of research is state finance. The aim of the study is analysis of modern realities and trends in public finance in Ukraine. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence and main purpose of public finances are described. It is stated that it is a conceptual basis of the modern doctrine of public finance and a shortcoming of the current classification system of the public finance sector in Ukraine. The most acute problems concentrated in the sphere of public finances of Ukraine are noted; public finance management functions that are at the center of innovation processes. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. The formation of a socially-oriented market society in Ukraine and its integration into the world community lead to systematic modernization in all spheres of public life, including public finance management. All this is reflected in the change of the functional imperative of public finance management in Ukraine in the process of transition to an innovative model of development, determined by both social transformations of Ukrainian society and systemic civilizational processes of post-industrial nature. Today, most leading countries unanimously recognize the need to restart public finance systems on an innovative basis to ensure financial stability and prevent systemic financial crises. Ukraine has also chosen the path of innovative development and is moving in this direction. |
| Databáze: | Directory of Open Access Journals |
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