Poltorak A. Budgetary security of Ukraine: dynamics of level in the conditions of globalization changes

UDC 336.1-049.5(477):339.9

 

A. Poltorak

 

The main objectives of this study are to analyze the secure state of the budgetary system in Ukraine in 2009-2018, to highlight the features of the structure of tax revenues to the state budget, to study the dynamics of the GDP redistribution level through the consolidated budget, to summarize the tendencies of changes in the integrated budgetary security index, to describe the features of the development of the budgetary system in Ukraine in the area of gender budgeting.
The secure state of the budgetary system in Ukraine in 2009-2018 is analyzed. The features of the structure of tax revenues to the state budget is found out, the dynamics of the GDP redistribution level through the consolidated budget is studied.
The tendencies of the integral index change of budgetary security are described. The peculiarities of the development of the budgetary system in Ukraine in the field of gender budgeting are investigated. Its purpose is to increase the efficiency of budget expenditures by taking into account the different needs of men and women, reducing the gender gap.
The article reveals that in the last 4 years working groups have been set up in almost all regions of Ukraine to implement measures aimed at promoting gender-oriented budgeting, namely: to analyze budget programs in terms of their compliance with the principles of gender equality; to form recommendation complexes aimed at gender mainstreaming; to carry out activities aimed at disseminating knowledge of the participants in the budget process on gender-oriented approach.
The article emphasizes that the strategic imperative for strengthening the budgetary security of Ukraine is the reforming of the budgetary system taking into account the entrepreneurial initiative, economic pragmatism and social responsibility.

Keywords: security, national security of the state, economic security, financial security of the state, budgetary security, budgetary system.