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.

A. Poltorak. System taxonomy of financial security

UDC 336.1-049.5(477):339.9

DOI: 10.31521/2313-092X/2018-3(99)-4

A. Poltorak

Modern economic realities of Ukraine convincingly prove that each year the influence of external and internal threats on the level of financial security is intensified. The mechanism of its provision is characterized by weakness and inefficiency, which entails the need to increase the overall level of protection of the financial system of the state. Beginning with the world financial and economic crisis of 2008-2009, the economic life of most countries of the world has undergone dramatic changes: the stock market is characterized by a prolonged fall, and commercial banks – with liquidity problems.

The main objectives of this study are to analyze the structure of financial security in Ukraine, the legal basis of state policy in the areas of financial security of Ukraine, and to improve the theoretical approach to the interpretation of the category “financial security of the country”.

In the process of analyzing the essence, categorical structure and structure of financial security, the nature of economic knowledge in the security sphere, the following conclusions were made:

  1. The theoretical approach to the interpretation of the category “financial security of the country”, considered as conditions of functioning of the financial system of the country, is quantitatively evaluated by means of generalization of indicators of the state of monetary, currency, banking, budget, tax, debt security and safety of the non-banking financial sector. , in which the action of internal and external threats does not lead to negative processes in this complex system and does not interfere with the creation of favorable financial conditions for its sustainable development.
  2. Having analyzed the genesis of the legal and regulatory framework for financial security, it was concluded that under the conditions for development of science it is necessary to use the synthesis of definitions of “financial security of the state”, a systematic approach to understanding the essence of such a highly structured phenomenon as security in its various manifestations: financial, economic , national, transferring to the legal plane creative scientific potential in order to form a balanced system legal basis, which will enable to form effective m reaction mechanisms to ensure financial security.

Keywords: security, national security, economic security, financial security, financial system, complex system.


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