ФІНАНСОВИЙ КОНЦЕПТ БІХЕВІОРИСТИЧНОГО ПІДХОДУ ПРИ ФОРМУВАННІ ДОХОДІВ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ. (Ukrainian)
In: Scientific Proceedings of Ostroh Academy National University Series, Economics, Jg. 58 (2023-09-01), Heft 30, S. 49-54
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Zugriff:
This study draws attention to a novel approach to shaping the revenues of the State Budget of Ukraine. To shed light on the situation concerning revenue formation, a quick analysis of Ukraine's key macroeconomic indicators, including budget revenues from 2017 to 2021, was conducted. As a result, trends in the dynamics of GDP, essential social standards, inflation, average wages, and the unemployment rate were revealed. It was highlighted that in some years, the minimum pension level was lower than the inflation rate, which is a concerning development. The behavioral approach, with specific reference to the application of its individual provisions in the budgeting process, is explained in detail. An interpretation of the key concepts of this approach, encompassing economic activity and economic interests, is provided. It is argued that the application of the behavioral approach allows for the identification of motives behind inefficient income planning at various stages of State Budget preparation. Furthermore, it enables the consolidation of the motivational interests of specific participants in the budget project. An important advantage of this approach is the potential to formulate preventive measures to mitigate corruption issues during the various stages of the budget process. The primary components of the financial concept were developed utilizing relevant theoretical constructs in revenue formation for the budget. This concept consists of six parts, which include fundamental theoretical constructs, taking into account the psychological traits of the Ukrainian populace, identifying reserves in State Budget revenues, risk mitigation, enhancing the revenue mechanism, and increasing the involvement of public organizations in the budget process. The rationale for employing fundamental theoretical constructs in the budget preparation process, notably new monetarism, sustainable development, neoclassical synthesis, and the theory of happiness, is discussed. Special attention is given to considering the psychological characteristics of the Ukrainian people, which can aid in the development of optimal budget revenues. To mitigate potential revenue shortfalls, preventive measures are proposed. Notably, there's a strong emphasis on improving the mechanism for revenue formation and collection, underscoring the need to enhance the accountability of regulatory body personnel. The wisdom of increasing the participation of public entities in the budget process is justified. Furthermore, it is recommended that reasoned proposals regarding budget revenues be submitted by scientific institutions, sector-specific public organizations, and analytical agencies. In conclusion, it is posited that the proposed financial concept, grounded in a behavioral approach and accounting for the realities of the Postmodern era, will contribute to an increase in revenues for the State Budget of Ukraine. [ABSTRACT FROM AUTHOR]
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Titel: |
ФІНАНСОВИЙ КОНЦЕПТ БІХЕВІОРИСТИЧНОГО ПІДХОДУ ПРИ ФОРМУВАННІ ДОХОДІВ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ. (Ukrainian)
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Autor/in / Beteiligte Person: | Анатоліївна, Гордієнко Людми& ; Васильович, Пасічник Юрій ; Павлівна, Ломако Євгенія |
Zeitschrift: | Scientific Proceedings of Ostroh Academy National University Series, Economics, Jg. 58 (2023-09-01), Heft 30, S. 49-54 |
Veröffentlichung: | 2023 |
Medientyp: | academicJournal |
ISSN: | 2311-5149 (print) |
DOI: | 10.25264/2311-5149-2023-30(58)-49-54 |
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