Budget policy of social developmentBudget Policy of Social Development

General editorship: Doctor of Economic Sciences, Professor Honored Worker of Science and Technology of Ukraine I. Chugunov

Authors:  © I. Chugunov, V. Makohon, M. Pasichnyi, A. Nikitishin, I. Adamenko, T. Krykun, T. Kaneva, L. Kozarezenko, S. Sobchuk. 2018

ISBN 978-9949-7316-0-2 (Hardback)
ISBN 978-9949-7316-1-9 (eBook)

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Publisher: Scientific Route OÜ, Tallinn, Estonia
Year: 2018
Number of pages: 348
DOI: https://doi.org/10.21303/978-9949-7316-1-9

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The monograph is devoted to the development of methodological and institutional framework for the formation of fiscal policy to ensure social development. The essence and role of budget regulation in supporting the processes of endogenous economic growth are revealed. The experience of the implementation of fiscal policy in countries with developed and transformational economies is systematized. The directions of increasing the efficiency and strengthening the regulatory potential of the state tax policy are proposed. An assessment of the tax burden on labor and consumption in 2001–2017 is carried out; a comparative analysis of the values of the corresponding indicators in Ukraine and the European Union member countries is carried out. The factors that affect the fiscal significance of the value added tax, excise tax, income tax, personal income tax are identified. Provisions for enhancing the effectiveness of the institutional architectonics of the budget system are improved. Directions for improving the efficiency of budget expenditures are substantiated. The analysis of the influence of the main factors on the dynamics of changes in the ratio of public debt to GDP is carried out; it is established that inflation affected the most, and the exchange rate influenced the increase. An approach to assessing the state of debt security of the country is proposed, the conceptual framework for managing the budget deficit and public debt is defined. Provisions for the implementation of long-term budget planning and forecasting are developed. Institutional framework for the formation of the budget strategy is improved. The conceptual foundations of state financial support for human development are defined. A long-term budget strategy is developed, taking into account the cyclical nature of economic development. The conducted scientific research allows identifying the possibilities of positive influence of the budget policy on social development in the context of improving the quality of the institutional environment.


Budget, fiscal policy, budget strategy, tax system, tax burden, labor taxes, consumption taxes, budget revenues, budget expenditures, budget deficit, public debt, fiscal consolidation, medium-term budget planning, economic growth, social development.


List of Tables 

List of Figures 


Chapter 1 Theoretical and methodological foundations of budget policy of social development 

1.1 The essence of budget regulation for ensuring economic growth 
1.2 Institutional bases for the formation of a budget strategy for the country’s socio-economic development 
1.3 Formation and implementation of budget policy in countries with the developed and transitional economies 

Chapter 2 Tax policy as a component of the system that forms budget revenues 
2.1 Architectonics of the tax regulation of economy 
2.2 Fiscal efficiency of tax policy 
2.3 Tax revenues in the system of budget revenues 
2.4 Development of the regulatory mechanisms of the state’s tax policy 

Chapter 3 Budget policy under economic transformations 
3.1 Budget regulation in the field of expenditure part of budget 
3.2 Budget policy in the field of inter-budgetary relations 
3.3 Budget deficit in the system of financial-economic relations 
3.4 A public debt management system 

Chapter 4 The budget strategy of social development 
4.1 Long-term budget forecasting and planning in the system of economic growth 
4.2 Budget policy as a tool to ensure the country’s socio-economic development 
4.3 State financial support for the development of human potential 
4.4 Long-term budget strategy in the system of economic cycles 





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