乌克兰领土战争下国家财政政策的现代范式及其实施特点

Igor Ljutyj, N. Miedviedkova
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In a different economic situation, other tools and methods of the state’s financial policy mechanism become effective when the country is at war. Problem Statement. The peculiarity of the implementation of financial policy in war conditions is a violation of financial stability and macroeconomic imbalances, the main challenge is the cash gaps between revenues and expenditures of the state and local budgets, which is a consequence of a reduction in the revenue component of the state budget when a significant increase in defense and security spending is required. Purpose. Justification of the modern paradigm of the financial policy of the state and the peculiarities of its implementation in the conditions of war on the territory of Ukraine, as well as the development of measures to implement the priority goals of the state's financial policy in the conditions of war and post-war reconstruction. Methods. Statistical and analytical methods, a systematic approach, a method of groupings, generalizing characteristics, a tabular method and a comparison method were used. To reveal the essence of financial policy in terms of the formation of budget expenditures in war conditions, the methodology of the theory of uncertainty and the structural-functional approach were applied. Results. The study of the modern paradigm of the state's financial policy in Ukraine substantiates the need to identify three models for its implementation: 1) in a peaceful state, 2) during the war, 3) financial policy of Ukraine’s recovery. The strategic goals of each model of financial policy may coincide, this primarily applies to goals that should ensure a positive trend in GDP growth and monetary incomes of citizens. However, modern challenges in the period of a full-scale war on the territory of Ukraine determine the only priority goal of the present for the whole society - ensuring Victory and de-occupation of the territory. Measures that make it possible to realize the priority goals of the state's financial policy in war conditions should be divided into two groups: the first is immediate (primary) measures to optimize budget spending in war conditions, and the second is budgetary measures for post-war reconstruction Conclusions. 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引用次数: 0

摘要

介绍。在和平时期,每一个实行公民社会民主价值观的国家都把公民福利的增长、经济利益和宪法权利的实现作为发展的主要优先事项。同时,国家的财政政策是经济增长的主要工具。它通过预算制度的制度提供了最优的、有效的GDP分配,形成了稳定的金融环境,这是实现产权和法人和个人投资潜力的条件。这些条件是实施市场规律和金融政策机制的理想条件,其方法和工具通常具有纠正和刺激作用。在不同的经济形势下,国家财政政策机制的其他工具和方法在国家处于战争状态时变得有效。问题陈述。在战争条件下执行财政政策的特殊性违反了金融稳定和宏观经济失衡,主要挑战是国家和地方预算的收入和支出之间的现金缺口,这是在需要大幅增加国防和安全支出时减少国家预算收入部分的结果。目的。论证国家财政政策的现代范式及其在乌克兰领土上战争条件下实施的特殊性,以及在战争和战后重建条件下实施国家财政政策优先目标的措施的发展。方法。采用了统计和分析方法、系统方法、分组方法、归纳特征法、表格法和比较法。为了揭示战争条件下财政政策在预算支出形成方面的本质,应用了不确定性理论和结构-功能方法。结果。对乌克兰国家财政政策的现代范式的研究表明,有必要确定其实施的三种模式:1)在和平状态下,2)在战争期间,3)乌克兰复苏的财政政策。每种金融政策模式的战略目标可能一致,这主要适用于应确保GDP增长和公民货币收入的积极趋势的目标。然而,在乌克兰领土上全面战争时期的现代挑战决定了整个社会目前唯一的优先目标- -确保胜利和解除对领土的占领。使战争条件下国家财政政策优先目标得以实现的措施应分为两类:一是优化战争条件下预算支出的即时(首要)措施,二是战后重建预算措施。乌克兰财政政策的现代范式的正当性取决于对现有国家财政体系转型领域的概念和方法研究的需要,该领域尚未摆脱行政命令控制杠杆的因素,并为国家公共财政体系的发展奠定法律和制度基础。“复苏债券”作为战后复苏的投资资源,可以成为国内政府借款市场上的一个独立工具。实现战争期间国家财政政策模式目标的优先性不应否定实现乌克兰恢复欧洲国家地位的财政政策目标的战略目标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The modern paradigm of the financial policy of the state and the features of its implementation under the war on the territory of Ukraine
Introduction. In peacetime, each country that implements the democratic values of civil society determines the growth of the welfare of citizens and the realization of their economic interests and constitutional rights as the main development priority. At the same time, the state’s financial policy is the main economic instrument of growth. It provides an optimal, efficient distribution of GDP through the institutions of the budget system and forms a stable financial environment, which is a condition for the realization of property rights and the investment potential of legal entities and individuals. Such conditions are ideal for implementing market laws , the mechanism of financial policy, and its methods and tools generally have a corrective and stimulating effect. In a different economic situation, other tools and methods of the state’s financial policy mechanism become effective when the country is at war. Problem Statement. The peculiarity of the implementation of financial policy in war conditions is a violation of financial stability and macroeconomic imbalances, the main challenge is the cash gaps between revenues and expenditures of the state and local budgets, which is a consequence of a reduction in the revenue component of the state budget when a significant increase in defense and security spending is required. Purpose. Justification of the modern paradigm of the financial policy of the state and the peculiarities of its implementation in the conditions of war on the territory of Ukraine, as well as the development of measures to implement the priority goals of the state's financial policy in the conditions of war and post-war reconstruction. Methods. Statistical and analytical methods, a systematic approach, a method of groupings, generalizing characteristics, a tabular method and a comparison method were used. To reveal the essence of financial policy in terms of the formation of budget expenditures in war conditions, the methodology of the theory of uncertainty and the structural-functional approach were applied. Results. The study of the modern paradigm of the state's financial policy in Ukraine substantiates the need to identify three models for its implementation: 1) in a peaceful state, 2) during the war, 3) financial policy of Ukraine’s recovery. The strategic goals of each model of financial policy may coincide, this primarily applies to goals that should ensure a positive trend in GDP growth and monetary incomes of citizens. However, modern challenges in the period of a full-scale war on the territory of Ukraine determine the only priority goal of the present for the whole society - ensuring Victory and de-occupation of the territory. Measures that make it possible to realize the priority goals of the state's financial policy in war conditions should be divided into two groups: the first is immediate (primary) measures to optimize budget spending in war conditions, and the second is budgetary measures for post-war reconstruction Conclusions. The justification of the modern paradigm of the financial policy of Ukraine is conditioned by the need for conceptual and methodological research in the field of transformation of the existing financial system of the state, which has not got rid of the elements of administrative-command control levers and to substantiate the legal and institutional foundations for the development of the public finance system of the state. “Recovery bonds” as an investment resource for post-war recovery can become a separate instrument in the market of domestic government borrowings. The priority of realizing the goals of the state’s financial policy model during the war should not deny the strategic goals of realizing the financial policy goals of restoring Ukraine as a European state.
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