Фінансування та власні надходження бюджетних установ в умовах невизначеності
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Date
2025
Journal Title
Journal ISSN
Volume Title
Publisher
ТОВ «ДКС Центр», Київ
Abstract
UKR: У статті досліджено сутність категорії бюджетна установа. Зазначено, що крім бюджетного фінансування вони можуть мати власні надходження. Розроблено схему системи фінансування витрат бюджетних установ за рахунок власних надходжень. Констатовано, що розмір власних надходжень бюджетних установ в умовах військового стану в першу чергу залежить від розташування територіальних громад щодо зони бойових дій. Виявлено суттєвий та неоднозначний вплив цього фактору на результати діяльності, оскільки спостерігаються значні коливання у динаміці власних надходжень бюджетних установ територіальних громад. З’ясовано, що власні надходження бюджетних установ по Україні та їх частка в сукупних доходах державного бюджету суттєво збільшились під час військової агресії через низку законодавчих змін. Аргументовано дуальний характер впливу стабілізуючих заходів для бізнесу щодо пільг за окремими податками, що призвело до зменшення податкових надходжень до бюджету.
ENG: The article substantiates the relevance of the issue of financing budgetary institutions due to its social significance in ensuring the well-being of the population: health, protection of rights, education, culture, legal aid, sports, spiritual and non-material benefits, etc.; the essence of the category of budgetary institution is investigated. It is noted that in addition to budgetary financing, they may have their own revenues, which form a special fund of the institution and have a target purpose and which are divided into two groups, each of which is divided into four subgroups, and at the expense of which seven categories of expenses are provided. target nature. Based on these data, a scheme of the system of financing the expenses of budgetary institutions at the expense of their own revenues has been developed. It is stated that the size of the own revenues of budgetary institutions in conditions of martial law primarily depends on the location of territorial communities in relation to the combat zone: territories where combat operations are (were) conducted; temporarily occupied territories; territories of active combat operations; deoccupied territories and territories on which combat operations were not conducted. This factor has a significant and ambiguous impact on the results of its activities, since significant fluctuations are observed in the dynamics of own revenues of budgetary institutions of territorial communities, which in turn may also have an ambiguous impact on the formation and distribution of state and local budget funds. By calculating the indicators of the dynamics of own revenues of budgetary institutions in Ukraine, it was found that they and their share in total budget revenues significantly increased during the military aggression due to a number of legislative changes. The dual nature of the impact of stabilizing measures for business regarding benefits under certain taxes, which led to a decrease in tax revenues to the budget, is argued. Having a positive impact on enterprises affected by military actions, this factor has turned into a tool for tax evasion for businesses operating in safe territories.
ENG: The article substantiates the relevance of the issue of financing budgetary institutions due to its social significance in ensuring the well-being of the population: health, protection of rights, education, culture, legal aid, sports, spiritual and non-material benefits, etc.; the essence of the category of budgetary institution is investigated. It is noted that in addition to budgetary financing, they may have their own revenues, which form a special fund of the institution and have a target purpose and which are divided into two groups, each of which is divided into four subgroups, and at the expense of which seven categories of expenses are provided. target nature. Based on these data, a scheme of the system of financing the expenses of budgetary institutions at the expense of their own revenues has been developed. It is stated that the size of the own revenues of budgetary institutions in conditions of martial law primarily depends on the location of territorial communities in relation to the combat zone: territories where combat operations are (were) conducted; temporarily occupied territories; territories of active combat operations; deoccupied territories and territories on which combat operations were not conducted. This factor has a significant and ambiguous impact on the results of its activities, since significant fluctuations are observed in the dynamics of own revenues of budgetary institutions of territorial communities, which in turn may also have an ambiguous impact on the formation and distribution of state and local budget funds. By calculating the indicators of the dynamics of own revenues of budgetary institutions in Ukraine, it was found that they and their share in total budget revenues significantly increased during the military aggression due to a number of legislative changes. The dual nature of the impact of stabilizing measures for business regarding benefits under certain taxes, which led to a decrease in tax revenues to the budget, is argued. Having a positive impact on enterprises affected by military actions, this factor has turned into a tool for tax evasion for businesses operating in safe territories.
Description
С. Мушникова: ORCID 0000-0002-3860-522X; О. Пікуліна: ORCID 0000-0003-4803-427X; О. Топоркова: ORCID 0000-0003-0956-3638; М. Дронь: ORCID 0000-0001-9881-9521
Keywords
бюджетна установа, власні надходження, витрати, система фінансування витрат, динаміка власних надходжень, budget institution, own revenues, expenses, expenditure financing system, dynamics of own revenues, КУФОАМБ, КФОП
Citation
Мушникова С. А., Пікуліна О. В., Топоркова О. А., Дронь М. А. Фінансування та власні надходження бюджетних установ в умовах невизначеності. Ефективна економіка. 2025. № 1. DOI: https://doi.org/10.32702/2307-2105.2025.1.16.