Academic Journal

FINANCIAL CONCEPT OF THE BEHAVIORAL APPROACH IN THE FORMATION OF THE INCOME OF THE STATE BUDGET OF UKRAINE ; ФІНАНСОВИЙ КОНЦЕПТ БІХЕВІОРИСТИЧНОГО ПІДХОДУ ПРИ ФОРМУВАННІ ДОХОДІВ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ

التفاصيل البيبلوغرافية
العنوان: FINANCIAL CONCEPT OF THE BEHAVIORAL APPROACH IN THE FORMATION OF THE INCOME OF THE STATE BUDGET OF UKRAINE ; ФІНАНСОВИЙ КОНЦЕПТ БІХЕВІОРИСТИЧНОГО ПІДХОДУ ПРИ ФОРМУВАННІ ДОХОДІВ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ
المؤلفون: Gordienko, Lyudmila, Pasichnyk, Yurii, Lomako, Yevheniia
المصدر: Scientific Notes of Ostroh Academy National University, "Economics" Series; No. 30(58) (2023): Scientific Notes of Ostroh Academy National University, "Economics" Series; 49-54 ; Науковий журнал «Наукові записки Національного університету «Острозька академія» серія «Економіка»; № 30(58) (2023): Наукові записки Національного університету «Острозька академія». Серія «Економіка»; 49-54 ; 2311-5149 ; 10.25264/2311-5149-2023-30(58)
بيانات النشر: Національний університет "Острозька академія"
سنة النشر: 2023
مصطلحات موضوعية: бюджетний процес, макроекономічні показники, ризики, теорії, budget process, macroeconomic indicators, risks, theories
الوصف: 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 ...
نوع الوثيقة: article in journal/newspaper
وصف الملف: application/pdf
اللغة: Ukrainian
Relation: https://journals.oa.edu.ua/Economy/article/view/3909/3557; https://journals.oa.edu.ua/Economy/article/view/3909
DOI: 10.25264/2311-5149-2023-30(58)-49-54
الاتاحة: https://journals.oa.edu.ua/Economy/article/view/3909
https://doi.org/10.25264/2311-5149-2023-30(58)-49-54
رقم الانضمام: edsbas.F563391E
قاعدة البيانات: BASE
الوصف
DOI:10.25264/2311-5149-2023-30(58)-49-54