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Information × Registration Number 0221U104101, 0118U000285 , R & D reports Title Formation of a Fiscal Risk Management System in Ukraine: Theory, Methodology, Practice popup.stage_title Head Yastremskyi Oleksandr I., Registration Date 02-03-2021 Organization State Educational Institution "Academy of Financial Management" popup.description2 Object of research: fiscal risk management. Stage purpose: determination of the system of fiscal risks minimization mechanisms and prevention of risks materialization in the conditions of significant macroeconomic shocks and uncertainty of the external and internal environments. Results and their novelty: - a reasonable approach to the formation of the fiscal risk management system and its components taking into account the economic and financial consequences of the COVID-19 pandemic spread; - proposed measures of fiscal policy levelling macroeconomic and fiscal risks; - the procedure for changing the institutional and legal mechanism in order to minimize the influence of the political component on financial decision-making is determined; - modelling and assessment of volatility of the structure of financial flows of the Ukrainian economy within the framework of the matrix of financial flows in order to identify fiscal risks; - assessed the consequences of providing state guarantees in Ukraine in the context of threats of public finances imbalance; - developed a map of the uncertainty of the domestic economy in the sectoral context, introduced the concept of "volatility with a stingy memory"; - modelling and assessment of the volatility of the inter-sectoral relations structure in regards of the Ukrainian economy within the framework of a series of aggregated tables "input-output"; - justified measures in the sphere of adaptation of domestic legislation on tax-budget support of business entities to the EU legal norms for State aid in order to prevent budget losses; - described fiscal risks associated with tax innovations, in particular with the reform of excise tax on heated tobacco products in Ukraine, and proposed ways to minimize them. Product Description popup.authors popup.nrat_date 2021-03-02 Close