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Information × Registration Number 0225U001537, (0122U001434) , R & D reports Title Budget revenues formation as a component of government financial security popup.stage_title Пріоритетні напрями удосконалення системи формування доходів бюджету як складової фінансової безпеки держави Head Pasichnyi Mykola D., Доктор економічних наук Registration Date 02-02-2025 Organization State University of Trade and Economics popup.description1 The work aims to reveal and deepen the theoretical and methodological foundations of budget revenues formation in the state's financial security system. popup.description2  The study aims to reveal and deepen the theoretical and methodological basis of budget revenue formation in the system of ensuring the state's financial security. The object of the study is the system of budget revenue formation as a component of ensuring the state's financial security. The subject of the study is the theoretical basis and mechanisms of budget revenue formation as a tool for influencing macroeconomic dynamics and social development under institutional transformations of the financial system. The authors developed methodological approaches to the formation of central and local budgets' revenues. In addition, the fiscal policy's development and implementation peculiarities under intense military conflicts were investigated. The public revenue collection experience in the European Union member-states was systematized. The tax system's fiscal efficiency assessment approaches have been developed as well. Theoretical provisions have been developed to enhance the efficiency of tax regulation in human resource development and support business entities' investment activities Regarding social development's institutional features, a model for evaluating fiscal instruments' impact on real GDP per capita dynamics has been proposed. The efficiency-increasing priorities for the public revenues collection system in countering full-scale military aggression were determined. The priorities involved the principle of fiscal sufficiency for financing defense and security needs and promoting the economic recovery processes. Additionally, the expediency for considering the social fairness principle was outlined. The above theoretical statements focused on environmental taxation improvement, actions to minimize the threats of the simplified taxation system and shadow economy schemes. The fiscal security level has been assessed based on the challenges and peculiarities of martial law. The authors have substantiated the priority measures to strengthen fiscal sustainability. Product Description popup.authors Aristov Yurii Yu. Vatulov Andrii V. Halaburda Anna S. Hrehul Volodymyr Yu. Hunko Kostiantyn A. Zharikov Anton Yu. Zamkovyi Oleksii S. Zapatrina Iryna V. Kanieva Tetiana V. Kovalenko Maryna V. Kozarezenko Liudmyla V. Krykun Tetiana I. Kriuchkova Nataliia M. Lysiak Liubov V. Luk'ianenko Iryna H. Liubchak Iryna S. Makohon Valentyna D. Nikitishyn Andrii O. Nychyk Vladyslav O. Obukhov Ruslan O. Pasichnyi Mykola D. Pasichnyi Serhii V. Potapenko Marharyta M. Prokhorovych Oleksandr V. Rumiantseva Viktoriia V. Sobkovska Anna O. Titarchuk Mykhailo I. Khodakovskyi Vadym V. Cherneha Veronika V. Chuhunov Ihor Ya. Chuhunov Valerii I. Shalashna Anhelyna O. Yastreb Yaroslava M. popup.nrat_date 2025-02-02 Close