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Budget System And Accounting In Budgetary Institutions

Author

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  • Natalia Koval

    (Vinnytsia National Agrarian University, Ukraine)

Abstract

The purpose of this article is to investigate the budget system, accounting in budgetary institutions and changes that have occurred in budgetary legislation. The content and concepts of the budget system and its accounting are disclosed. Method. Theoretical approaches to determining the mechanisms and discrete components of the state budget system and its transition to the new IBAN international standards system have been developed. The research is based on the use of a systematic approach to the consideration of phenomena in the Treasury system of Ukraine and the budget system, on the fundamental principles of economic theory, systems theory, theory of finance, the theory of international calculations according to IBAN international standards. Results. There is an inseparable link between the Treasury and the budget system and the new legislation governing their activities. Value/originality. It has been determined that the dynamic development of states, regions and communities in the long run cannot be ensured without the creation of an effective budget management system. An innovative tariff policy has been proposed and opportunities for using non-traditional agricultural insurance products have been identified. Recommendations have been made to improve the state's budget and treasury activities. It is substantiated that the budget deficit is an almost constant phenomenon in the economy of every state, in Ukraine it is a chronic phenomenon, the presence of the deficit is indirect for the population, but it participates in the return of the funds involved to cover the deficit through payment of taxes.

Suggested Citation

  • Natalia Koval, 2020. "Budget System And Accounting In Budgetary Institutions," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 1(1).
    • Handle: RePEc:bal:3seasj:2661-5150:2020:1:1:2
    DOI: 10.30525/2661-5150/2020-1-2
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    References listed on IDEAS

    as
    1. Kubicek, Jan, 2005. "Contribution rates to funded pension systems in the new member countries," Research in International Business and Finance, Elsevier, vol. 19(2), pages 266-280, June.
    2. Yuliia Aleskerova & Tetiana Mulyk & Lidiia Fedoryshyna, 2018. "Improving Credit Protection Analysis Methods Reports Of Main Agricultural Enterprises," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(2).
    3. Bettendorf, Leon J.H. & Heijdra, Ben J., 2006. "Population ageing and pension reform in a small open economy with non-traded goods," Journal of Economic Dynamics and Control, Elsevier, vol. 30(12), pages 2389-2424, December.
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    More about this item

    Keywords

    Global experience; budget system; mechanism; economic; tax; Budget Code;
    All these keywords.

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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