Особливості виконання доходів і видатків державного бюджету через органи державної казначейської служби України

Abstract

В статті було приділено увагу особливостям виконання державного бюджету України в розрізі доходів та видатків. Визначено, що при надмірному використанні коштів державного бюджету виникає негативний вплив на державу, під час економічного піднесення слід підвищувати податки і знижувати урядові витрати. При порівнянні критеріїв визнання доходів та витрат державного бюджету були виявлені певні особливості.

The State Treasury in Ukraine should ensure the interests of the state in the market economy, serve the norms and ideals of the legal community. The management of financial resources through the bodies of the State Treasury Service in Ukraine depends on the revenues and expenditures of the state budget, the ways of their revenues and spending directions. Information about these financial flows can only be obtained with a properly functioning mechanism of accounting procedures and clear information on budget execution. The problems that arise during the implementation of these or other tasks are available, so this topic remains relevant for further study and analysis. Purpose. The purpose of this article is to substantiate and study the peculiarities of the mechanism for the implementation of the revenue and expenditure parts of the state budget through the bodies of the State Treasury Service in Ukraine. Results. In the article, attention was paid to the peculiarities of the implementation of the state budget in terms of income and expenditure in Ukraine. It has been determined that excessive use of state budget funds has a negative impact on the state and, during the economic upturn, should increase taxes and reduce government spending. When comparing the criteria for recognizing revenue and expenditure of the state budget, certain features have been identified. Conclusions. During the survey, it was found that a budget in which expenditures and revenues are balanced is only needed for a certain period. In separate intermediate ye ars, in order to accelerate business activity, the state may allow a budget deficit.