University Economic Bulletin最新文献

{"title":"Activities of non-banking financial institutions in Ukraine under the conditions of marital state","authors":"M. Kuzheliev, S. Stabias","doi":"10.31470/2306-546x-2023-58-99-105","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-99-105","url":null,"abstract":"The subject of the research is theoretical approaches to the functioning and development of non-banking financial institutions under martial law. The purpose of the article is to analyze the impact of the war on the results of the financial activities of non-banking institutions based on a systemic approach and to propose a set of measures to stabilize their activities. Method or methodology of research. The article uses methods of scientific abstraction, analysis and synthesis, a systematic approach, and generalization. Results of the article. The article examines the peculiarities of the functioning of non-banking financial institutions in the conditions of Russia's open aggression against Ukraine. An analysis of the trends in the functioning of the insurance services market during martial law was carried out. The dynamics of indebtedness of members of credit unions and the dynamics of lending by financial companies to borrowers for the period 2019-2022 were studied. The prospects for the development of the market of non-bank financial intermediaries in Ukraine after the end of the war were considered. A SWOT analysis of the activities of non-banking financial institutions in modern conditions was carried out. Field of application of results. The results of the study can be used in the process of streamlining the regulatory framework that regulates the activities of participants in the financial services market of Ukraine. Conclusions. In the conditions of martial law and the need to develop the country after the victory, transactions in the financial services market in general and in the segment of non-banking financial institutions are of particular importance. In Ukraine, there is considerable potential for the development of this subsystem of market relations. Currently, the question of the functioning of the market of non-banking institutions, their full legal and institutional support is open and relevant, but it has certain inhibitions, which are caused by an objective factor - the war in the country.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"568 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139242692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Organisation of accounting for travel agents","authors":"L. Marmul, Iryna Romanіuk, Oksana Marchenko","doi":"10.31470/2306-546x-2023-58-54-60","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-54-60","url":null,"abstract":"The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting. The methodological basis of the article is based on the following methods: monographic, historical, system-structural analysis and synthesis, accounting, economic comparisons and generalisations. Results of the article. It is determined that travel agents belong to the largest group of providers of tourist services to the population and taxpayers. Therefore, the organisation of accounting is an important component of their activities. The article identifies the problems of accounting related to the nature of the activity (main or intermediary) and its identification, as well as the tax status of travel agents and tour operators. This made it possible to summarise the registers and accounts that can be used in accounting; to classify travel agents as certain classes of taxpayers; and to propose areas for automating accounting work. Ultimately, this will facilitate the receipt of systematic, unbiased information about activities, its provision and effective management decisions on development and competitiveness. Field of application of results. The content and conclusions of the article can be used in the educational process of higher education institutions for the training of students of tourism profile; in the activities of tourism market agents. Conclusions. The organisation and implementation of accounting by travel agents is determined by the content of their activities as mainly intermediary; the predominant number of recorded revenues as transit; taxation of their own income and accounting for taxes at the time of income. This determines a clear and rather limited set of accounts and sub-accounts for accounting entries of the main activity. For tax accounting, it remains important to establish the moment of receipt of own income to choose the options for calculating taxes; to take into account the amount of income to classify travel agents as a particular class of taxpayers. In the future, the improvement of travel agents' accounting should be based on the use of automation, software, and other digital technologies.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of e-commerce in the context of digitalisation of social life","authors":"M. Ihnatenko, Vitalii Kotsur, Valentyna Aranchii","doi":"10.31470/2306-546x-2023-58-84-90","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-84-90","url":null,"abstract":"The subject of the study is the organisational, economic and marketing aspects of the development of the electronic (digital) economy and e-commerce as the most promising segment of modern markets in the context of restrictions on direct contacts and movement of people due to measures to combat the COVID-19 pandemic and personal safety. The purpose of the article is to study the organisational, economic and marketing aspects of the development of the electronic (digital) economy and e-commerce as the most promising segment of modern markets in the context of restrictions on direct contacts and movement of people due to measures to combat the COVID-19 pandemic and personal security. The methodological basis of the article is based on the following methods: system-structural analysis and synthesis (in determining the set of factors of influence and its level on the electronic economy and commerce; determining the composition and structure of the digital economy and e-commerce); historical and monographic (in identifying the stages of development and territorial spread of e-commerce); statistical and economic (for establishing and analysing quantitative indicators of the status, trends and prospects of e-commerce development). Results of the article. As a result of the research, it was found that the following are of the greatest importance in the modern digital economy: digitalisation of business processes and organisational structure of enterprises with a view to their optimisation; digitalisation of document flow; and e-commerce. The latter is an independent and most progressive segment of the consumer market. The author identifies the main factors influencing the development of the electronic economy and, in particular, e-commerce; its main components and features of work in the online network; identifies the benefits and problems for organisations, employees and consumers. The scale, trends and prospects for the development of e-commerce are determined on the basis of analysis and synthesis, evaluation and diagnostics of quantitative indicators. Field of application of results. The results of the article can be used by representatives of small businesses that carry out e-commerce or plan to develop it; scientists, teachers and students of higher education institutions. Conclusions. Prospects for the development of e-commerce are associated with the promotion of the following areas and the use of the following tools: improving the institutional support for e-commerce and security (especially personal data) of its participants; involvement of marketing strategies based on their specificity in the online environment; establishing comprehensive aspects of behavioural economics and behavioural finance to monitor and predict and increase demand and form product offers; promotion of mobile commerce through the global.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Benevolence in the functioning system of united territorial communities: communication and management elements","authors":"L. Shimchenko, Iryna Berezanska","doi":"10.31470/2306-546x-2023-58-12-16","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-12-16","url":null,"abstract":"The subject of the study is ensuring integrity in the system of functioning of united territorial communities. The purpose of the article is to study the degree of compliance with integrity in the system of administrative and communicative functioning of the OTG in wartime conditions. Research methods. In order to solve the research tasks, methods of analysis, synthesis, and generalization were used, which made it possible to ensure the conceptual unity of the research. Work results. The article examines the ability of local self-government bodies to adhere to the principles of integrity in their work in all its manifestations, both at the managerial and communicative levels, taking into account the peculiarities of wartime. They tried to consider integrity in the activities of the OTG in the context of avoiding double standards, resisting corruption, maximally assisting people in receiving services, developinga mechanism of stability in overcoming crisis phenomena, ensuring a people-centered way of communication and maximum informational openness about management activities and financial expenses. Conclusions. Virtue as a basic principle of the operation of the OTG in war conditions works quite positivelyin the system of regulating numerous crises related to migration and evacuation processes, in relation to internally displaced persons, etc. There are many problems with compliance with the principles of integrity in the field of \"open communities\" formation, which is connected with honest interaction with donors and humanitarian missions; compliance with norms of decency in the system of using financial resources also requires attention. Norms of integrity are the basis of the new model of governance, therefore the leadership of the OTG in wartime conditions should apply the recommendations of the \"new governance\", which includes: predictableand joint governance to solve extremely difficult situations; application of the mechanisms of a transparent and responsible attitude to the implementation of strategic planning for reconstruction and development in the postwar period; ensuring the participation of active citizens in the redistribution of state resources at the local level; application of \"new ways of thinking in the context of policy formation, which include an orientation towards flexibility rather than stability, towards networks rather than hierarchies, towards partnerships rather than client services in relations between citizens and the state\" [1]","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"198 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"State financial policy of economic development","authors":"Vadim Khodakovsky","doi":"10.31470/2306-546x-2023-58-24-30","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-24-30","url":null,"abstract":"Relevance of the research topic. State financial policy is an important mechanism of economic development. Financial support for the economic development of the state should be based on the use of a set of measures of a balanced budget and tax policy. It is important to improve the mechanisms of state financial policy under the conditions of limited budget resources. Considerable attention of state institutions should be focused on strengthening the stability and capacity of the financial system. Formulation of the problem. State financial policy should be an effective tool for ensuring the development of the economy. Analysis of recent research and publications. The question of the formation and implementation of state financial policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: A. Laffer, J. Stiglitz, I. Chugunov, T. Kaneva, L. Lysiak, A. Mazaraki, V. Makogon , M. Pasichnyi, А. Nikitishyn, O. Samoshkina and others. Highlighting unexplored parts of the general problem. The formation and implementation of the state financial policy for the development of the economy is important. It is expedient to implement systemic measures of financial and budgetary regulation taking into account the principles of subsidiarity, transparency and balance, which will contribute to increasing the efficiency of the use of budget funds. Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the state financial policy for the development of the economy, the main areas of improvement of the financial mechanism of economic development, further development of the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of formation and implementation of the state financial policy of economic development. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of the state financial policy of economic development is disclosed; received further development of the provisions on the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The theoretical foundations were developed and the financial mechanism of economic development was improved, it was determined that financial policy is an important tool for the development of society, with its help the state has the opportunity to influence the formation and use of financial resources in order to meet public needs. Field of application of results. The results of the research","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Formation of state budget income in the conditions of economic transformation","authors":"Iryna Liubchak Iryna","doi":"10.31470/2306-546x-2023-58-61-67","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-61-67","url":null,"abstract":"Relevance of research topic. Directing the state budget to the military-industrial complex in the conditions of martial law makes more severe demands on the system of forming the revenue part of the budget. The question of increasing the quality level of filling the budget, as a component of macroeconomic balance, has become important. Formulation of the problem. The identification of priority directions for improving the system of budget revenue generation is justified by the need to ensure the filling of the budget, first of all, in order to cover expenses aimed at the defense of the country, financing of social benefits and restoration of the national economy. Analysis of recent research and publications. The problem of the formation of state budget revenues in the conditions of the transformation of the economy is quite widespread. The mentioned problems were studied by the following foreign and domestic scientists: Bayardi D., McNabb K., Laffer A., Paglisi R., Tanzi V., Chugunov I., Lunina I., Mazaraki A., Kaneva T., Makogon V., Oparin V., Pasichnyi M., Nikitishyn A. and others. Selection of unexplored parts of the general problem. The question of the formation of budget revenues in the conditions of martial law is actualized, because it is the revenue part of the budget that is the basis for covering the costs of defense and security of the country, paying social guarantees to the population, and ensuring an adequate standard of living. The substantiation of the priority directions for improving the income generation system is necessary to ensure socio-economic stability. Setting the task, the purpose of the study. The task of the research is to analyze the current state of the formation of the revenue part of the budget. The purpose of the study is to determine priority directions for improving the budget revenue generation system. Method or methodology for conducting research. In the course of the research, a set of methods and approaches was applied: systemic, institutional, structural, comparative, factorial and logical. Presentation of the main material (results of work). The current state of budget revenue formation is analyzed. The priority directions for improving the system of planning and execution of budget revenues have been determined. The field of application of results. The results of the research can be used in the process of forming the revenue part of the budget. Conclusions according to the article. The revenues of the state budget are the financial basis of the functioning of the state, which ensures economic and social stability and an adequate standard of living of the country's population. The introduction of martial law led to a reorientation of the budget to ensure defense and security. In accordance with this issue, the filling of the budget is updated even more, because the financial resources accumulated in the budget are the basis for financing the needs of the military-industrial complex. Therefore, the priori","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"140 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Higher education and r&d system in the Republic of Moldova: challenges and potential for growth","authors":"Alla Levitskaia, Nadejda Ianioglo","doi":"10.31470/2306-546x-2023-58-106-113","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-106-113","url":null,"abstract":"Purpose of the study –  and critical assessment of the quality assurance system of higher education in the Republic of Moldova in the context of European integration process. The objectives of this study: analysis of the current state of the higher education system in the Republic of Moldova; comparative analysis of quality assurance of higher education in Moldova and EU countries. Research methods includes system approach, analysis and synthesis, logical generalization and analogies and foreign scientists and leading experts, analytical materials on the research problem. The analysis of recent studies and publications despite the existing scientific research, the issues of quality assurance of higher education do not lose their relevance and require further study. The results of this study can be used by stakeholders to promote the development and improvement of the quality assurance system for higher education and research in the context of the country's European integration, as well as for the formation of quality assurance strategies in the universities of the Republic of Moldova.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Economic initiatives of the first President of independent Ukraine in the context of the study of periodicals .","authors":"Y. Kostyk","doi":"10.31470/2306-546x-2023-58-123-132","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-123-132","url":null,"abstract":"The subject of researchis: economic initiatives of the first President of independent Ukraine through the prism of studying periodicals. The purpose of the scientific articleis to investigate the economic initiatives of the first President of independent Ukraine through the prism of studying the periodicals of 1991-1994. Research methods. All components of the research are based on the main principles – sientificity, historicism, objectivity, systematicity, development, the priority of concrete truth, pluralism, as well asmethods of learning socio-economic processes of social development-analysis, synthesis, problem-chronological, comparative-analytical, archeographical, content-analysis,retrospective, statistical,system andintegrated approach. Work methodology. In the process of researching the specified issues, we took as a basis the main provisions: the history of Ukraine, economic history and the history of economic thought, the work of domestic and foreign scientists and practitioners in the specified field, Fund of the Presidents of Ukraine (iinterview, speeches of the President of Ukraine L.M. Kravchuk in front of domestic and foreign mass media), materials of the information service of the President of Ukraine, etc. Work results. In the context of the mentioned problems, we investigatedeconomic initiatives of the first President of independent Ukraine through the prism of studying periodicals. Field of application of results. The results of this study can be applied in the field of studying the problems of economic history and the history of economic thought, the history of the development of the national economy, and the history of Ukraine. Conclusions. So, researchof the economic initiatives of the first President of independent Ukraine through the prism of studying the periodicals of 1991-1994 gives reason to assert that Leonid Makarovych quite clearly understood what the economic course of a young independent state should socially oriented market economy, which proclaims the diversity and equality of all forms of ownership, including private ownership of the means of production, establishes the rights of the state to conduct its own economic policy, create its own budget, tax and banking system, monetary unit, labor market, valuable papers, as well asassistance to foreign investors, in particular, foreign business entities should have equal rights with domestic entrepreneurs, including property rights, reinvestment and repatriation of the corresponding share of profit with preferential taxation. Along with constant willingness to develop various ties with Western partners, priority and vital importance for L. M. Kravchuk remained all forms and directions of economic cooperation with sovereign republics. It should be noted that the outlined issues remain open because of the researchinitiatives of the first President of independent Ukraine, will provide an opportunity to follow the peculiarities of the formation and development of the i","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementation of innovative EU approaches to regulatory policy for the development of agricultural production and rural areas","authors":"G. Studinska, Volodymyr Studinski","doi":"10.31470/2306-546x-2023-58-91-98","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-91-98","url":null,"abstract":"The study of the experience of the European Union in solving the problems of the weak development of agriculture as a sensitive sector and the polarization of the socio-economic living conditions of residents in rural areas has an applied value for the implementation of this experience in Ukraine, which determines the relevance and novelty of this research. The object of the research is the tools of the state innovation policy for the development of agricultural production and rural areas of the EU. The subject of this study is the experience of the European Union in supporting the development of agriculture, as a sensitive industry, and increased support for the development of certain depressed regions of the EU in order to reduce their socio-economic depolarization. The purpose of this work is to justify the need to strengthen state policy and its tools for the innovative development of agricultural production and rural areas on the example of the settlement of relevant issues in the European Union. The practical significance of the results lies in the possibility of practical application of the recommendations regarding the definition of instruments of the state innovation policy for the development of agricultural production and rural areas in Ukraine. To achieve the goal, the following were used: а systematic analysis of the evolution of solving the issue of the common agricultural policy of the European Union, which contributed to the formation of recommendations for the definition of innovative tools of state policy for the development of agricultural production and rural areas in Ukraine; management approach - to strengthen the control function of state management in the implementation of state programs related to the support of agriculture as a sensitive industry and the development of rural areas. Conclusions. The development of sensitive industries in each country has not only economic, but also social and political significance, since it is about preserving jobs, consumer opportunities of the population, generating GDP and deducting taxes to the local and state budget, reducing the depolarization of economic growth between individual regions and strata population, and, therefore, socio-political peace in the state. The multifacetedness of this issue affects the decisions of the governments of countries and international integration groups, in particular the EU, whose experience is very useful for research and further implementation in Ukraine. The starting point for the effectiveness of the Program for the Sustainable Development of the Agricultural Industry in Ukraine is a comprehensive approach to solving the problems of increasing the competitiveness of Ukrainian agricultural production and leveling significant disparities in the socio-economic development of rural areas. These tasks are two sides of the same problem, due to the neglect of which it is possible not only to lose a large number of small and medium-sized Ukrainian vill","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Budget policy in the conditions of economic transformations","authors":"Anton Zharikov","doi":"10.31470/2306-546x-2023-58-5-11","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-5-11","url":null,"abstract":"Relevance of the research topic. The formation of the budget plays an important role in the system of state financial support for the socio-economic development of the country. The effectiveness of budget policy is determined by the level of development of financial and budgetary institutions aimed at economic growth. It is important to determine the economic essence and directions of budget policy as a tool for economic growth, the introduction of effective budget mechanisms in the conditions of economic transformations. Formulation of the problem. Budgetary policy in the conditions of economic transformations should be an effective tool for solving the main tasks of the socio-economic development of the country. Analysis of recent research and publications. The question of the formation and implementation of budget policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: Sh. Blancart, P. Samuelson, I. Chugunov, T. Kaneva, L. Lysiak, I. Lukyanenko, A. Mazaraki, V. Makogon, V. Oparin, M. Pasichnyi, O. Samoshkina, V. Fedosov and others. Highlighting unexplored parts of the general problem. In the conditions of economic transformations, it is important to form and implement the budget policy as an effective tool for the socio-economic developmentof the country. Further development of the budget planning and execution system, improvement of the budget mechanism in conditions of limited budget resources is expedient. Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the budget policy in the conditions of economic transformations, the main directions of improvement of the budget mechanism of the socio-economic development of the country, thefurther development of the budget planning and execution system in the conditions of limited budget resources. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of budget policy formation and implementation in the conditions of economic transformations. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of budget policy in the conditions of economic transformations is revealed; received further development of provisions regarding the budget planning and implementation system in conditions of limited budget resources. The theoretical foundations have been developed and the mechanisms for the formation and implementation of the budgetary policy of the socio-economic development of the country have been developed, it has been determined that the architecture of the budgetary policy should create institutional conditions for the functioning of the budgetary mechanism in order","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}