BUDGETARY SAFETY PASSPORT AS A TOOL FOR IMPROVING AN ANALYTICAL COMPONENT OF ENSURING COUNTRY'S BUDGETARY SAFETY

Oksana Bolduieva () and Olena Bogma ()
Additional contact information
Oksana Bolduieva: Department of Finance, Banking and Insurance, Zaporizhzhia National University, Ukraine
Olena Bogma: Department of Finance, Banking and Insurance, Zaporizhzhia National University, Ukraine

Baltic Journal of Economic Studies, 2017, vol. 3, issue 2

Abstract: The purpose of the paper is to explore the feasibility of using the budgetary safety passport as a tool for improving the analytical component of ensuring country's budgetary safety and fiscal planning. Methodology. In the research, there are used general scientific methods of learning economic facts and the use of processes in their steady development and correlation: logic analysis, methods of scientific abstraction, induction, deduction, optimization, grouping, economic modelling, comparison, as well as tabular methods. Results. The work identifies the Budgetary Safety Passport as a document that contains information on the quality of budget process and an integrated assessment of the country's budget potential with regard to internal and external threats. The Passport is presented as structured into 15 sections, which are combined into five groups according to their contents: revenue potential of the state budget; core indicators of the state budget; monitoring the state budget performance; forecasting revenue from national taxes and duties; monitoring threats to budgetary safety of the country, and assessing the efficiency of threat prevention and neutralization programs. Practical implications. The article presents a systematization of the main results aimed at the practical application of the suggested Budget Safety Passport. Value/originality. It is concluded that Budget Safety Passport is an illustrative, systemic and fundamentally new tool for comprehensive evaluation of the state and prospects of the country's budgetary system, which allows us to raise the responsibility of government and administrative bodies for the budgetary safety of Ukraine and efficiency of budget performance, improve the quality and accessibility of public information.

Keywords: budgetary safety; budget process; budgetary safety passport; threat; budget system (search for similar items in EconPapers)
JEL-codes: H61 H69 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.baltijapublishing.lv/index.php/issue/article/view/169/176 (application/pdf)
http://www.baltijapublishing.lv/index.php/issue/article/view/169 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bal:journl:2256-0742:2017:3:2:2

DOI: 10.30525/2256-0742/2017-3-2-12-17

Access Statistics for this article

Baltic Journal of Economic Studies is currently edited by Anita Jankovska, Managing Editor

More articles in Baltic Journal of Economic Studies from Publishing house "Baltija Publishing"
Bibliographic data for series maintained by Anita Jankovska ().