在军事国家时期支持经济活动的财政方法

S. Leontovych, S. Kirian
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摘要

本文论述了戒严时期国家支持经济活动的财政方法。分析了调节收入和支出的不同杠杆,并确定了预算支持的问题。考虑了2014-2022年乌克兰财政工具发展的现状、动态和趋势。对戒严时期税制改革的“一揽子”进行了分析。追踪了2022年8月税收收入的动态。确定收入是不平衡的,与2014年相比,2014年占预算收入的78.43%,2021年增加到85.41%,2022年六个月下降到58.54%。2022年1月的个人所得税比2021年同期高出9%,到8月达到910亿阿联酋元。与2021年1月相比,2022年1月的所得税增加了6%,2022年8月减少了18.3%,达到870亿阿联酋元。考虑了2014-2022年乌克兰国家预算功能费用的动态。从8%下降到2.51%。2022年第二季度的国家预算收入结构包括73.61%的税收收入,16.35%的非税收入,0.16%的资本收入,9.84%的欧盟支持。乌克兰2014-2022年个人金融宏观指标的动态显示出明显的下降趋势,主要原因是GDP水平比2022年第二季度下降了37.2%。已经确定了妨碍有效利用财政方法支持乌克兰经济活动的问题。提出了提高财政方法效率所需实施的措施:分析预算收入结构、税收趋势、个别金融宏观指标的动态及其解释,以确定乌克兰戒严令期间财政支持经济的战术和战略。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FISCAL METHODS TO SUPPORT ECONOMIC ACTIVITY FOR THE PERIOD OF MILITARY STATE
The article discusses the fiscal methods of state support for economic activity under martial law. Separate levers of regulation of incomes and expenses are analyzed and the problems of budget support are defined. The state, dynamics and trends in the development of fiscal instruments of Ukraine in 2014-2022 are considered. The "packages" of the tax reform of the period of martial law are analyzed. The dynamics of tax revenues for August 2022 is traced. It is determined that revenues are uneven, in contrast to 2014, when their share was 78.43% of budget revenues, in 2021 it increased to 85.41% and in six months 2022 decreased to 58.54%. Personal income tax in January 2022 was 9% higher than the same period in 2021, reaching UAH 91 billion by August. Income tax with a 6% increase in January 2022 compared to January 2021 decreased by 18.3% in August 2022, reaching UAH 87 billion. The dynamics of functional expenses of the State Budget of Ukraine in 2014-2022 is considered. decreased from 8% to 2.51%. The structure of State budget revenues for the 2nd quarter of 2022 consisted of 73.61% tax revenues, 16.35% non-tax revenues, 0.16% capital income, 9.84% EU support. Dynamics of individual financial macro indicators of Ukraine for 2014-2022 shows a significant downward trend, primarily due to a decrease in the level of GDP by 37.2% over the 2nd quarter of 2022. Problems that impede the effective use of fiscal methods to support economic activity in Ukraine have been identified. The measures that need to be implemented to improve the efficiency of fiscal methods are proposed: analysis of the structure of budget revenues, trends in tax revenues, the dynamics of individual financial macro indicators and their interpretation to determine tactics and strategies for financial support of the economy during martial law in Ukraine.
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