Theoretical and Methodological Bases of Formation of the State Budget Resources

Oksana Kondyukh ()
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Oksana Kondyukh: Ternopil National Economic University, Ternopil, Ukraine

Oblik i finansi, 2015, issue 2, 88-92

Abstract: Article is devoted to theoretical and methodological approaches to the formation of the budgetary resources of the state in the conditions of transitive economy. It has been established that the resource part of the budget consists of two components: income and financing of the budget. Clarified the theoretical foundations generate revenues as the basis for the formation of the state budget resources. Determine the method of resource mobilization to the budget, in particular: tax (tax revenues), productive state work (business activities, government services), the realization of property and property rights (permanent income from renting of state property and use of the state corporate rights and one-time cash receipts from the sale of state and municipal property), debt (state and local loans, internal and external) and emission (monetary emissions). Concluded the systematization of sources of budgetary resources and their division into internal and external. Determined the economic structure of the financial category of 'budgetary resources of the state' in order to expand the theoretical foundations of the perception of domestic fiscal space.

Keywords: budgetary resources of the state; the income of the consolidated budget; financing of the budget; tax and non-tax revenues; borrowings; the proceeds from the privatization of state assets; share premium (search for similar items in EconPapers)
JEL-codes: H27 H61 (search for similar items in EconPapers)
Date: 2015
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