Budget Interests in the System of Economic Security of the State

The necessity of intensification of research studies in the sphere of economic security of the state appears in Ukraine under the condition of the development of market relations. In this case, instruments of the improvement of the level of economic security in the budget sphere become very significant. 
The purpose of the article is to determine, concretize, and interpret budget interests and risks in the system of ensuring economic security of the state. 
Results of the article are analyzed theoretical basis of economic security in the correlation with budget interests. It examines theoretical aspects of key elements of economic security in the budget sphere - budget interests and budgets risks. It proves that categories ‘budget interests’ and ‘budget risks’ take up key positions in the theory of economic security. As they play a leading role in the process of the strategy choice of its ensuring. 
It determines the category ‘budget interests’ as the combination of budget needs of carriers of interests. This fact is a driving force of budget activities entities, directed to getting definite benefits through the budget for providing the operation and possibility of the successful development of the society, state, juridical and natural persons. It determines a budget need as the necessity in cost budget for the improvement and support of a definite level of an individual vital activity, social group, society, as well as the usual functioning of the state and juridical persons.

The necessity of intensification of research studies in the sphere of economic security of the state appears in Ukraine under the condition of the development of m arket relations The problem of ensuring economic security is of a great importance, as it is caused by the development of a domestic economy of today, as well as by the intensive industry development In addition to that, the instrum ents of the increasing of the level of economic security in the budget sphere acquire significance The budget sphere is an im portant part of government regulation of the social-economic development of th e state To increase the efficiency of the influence of th e budget system on social-economic development of the state it is necessary to provide the realization of actions, which can help to increase the level of budget equilibrium, as well as the effectiveness of the use of cost budget These actions can also help to guarantee the economic security of the state The investigation of the basic nature, as well as the im portance of budget interests and budget risks, as key positions in the theory of economic security in the budget sphere, is the urgent task to solve A number of foreign scientists are engaged in studying problems of budget systems and state finances, including J . Buchanan Taking into account the increasing demand in public benefits satisfying, the necessity to investigate the state budget is proved Thus, R Musgrave thinks th a t rendering social goods and service, as well as the adjustm ent of distribution of incomes and property, as well as a high level of employment maintenance under the sufficient stability of prices are functions of social finances [3] Researches of local scientists T Bondaruk (2013) [4], O. Vlasyuk (2011) [5], I. Lunina (2006 [6], K. Pavlyuk (2006) [7], and others play the considerable role in the studying problems of the budget system and economic security of the state M ost scientists paid attention to the problems of the state budget formation, intergovernm ental relations, and economic security of the state Some principles of their researches are of interest at this time Despite the profundity of this problem revelation, the regulator aspects of guaranteeing of economic security taking into account budget interests of the state need further theoretical analysis The purpose of the article is to determine, concretize, as well as interpret budget interests and ДЕРЖАВНЕ УПРАВЛ1ННЯ risks in the system of ensuring economic security of the state Categories 'budget interests' and 'budget risks' take up key positions in the theory of economic security As they play a leading role in the process of a strategy choice of its ensuring Budget interests determ ine the dynamics of the state budget policy and the state budget strategy The procedure of discovering, determination, systematization, concretization as well as structuring the budget interests is a basic stage of the organization of the system of ensuring economic security in the budget sphere As ju st budget interests are a driving force for the development and strengthening the budget system in different aspects of its process The assessment of crisis situations in the budget sphere is connected w ith discovering and analysis of real and potential risks of economic security in the budget sphere in different segments of the financial system The local scientist T Bondaruk declares th a t in general the mechanism of ensuring economic security includes two related subsystems: economic and institutional mechanisms The economic mechanism of ensuring economic security -is the mechanism of acts of objective economic laws These laws are typical for this stage of the society development showed through the system of social-economic relations of production th a t depend on the level of the development of the productive forces in the society [4, p 149] The institutional mechanism -is the combination of agencies and organizations, legislative and regulatory acts, as well as methods of economy m anagement and regulation th a t are used by the state to ensure economic security The institutional mechanism includes organizational-economic and technical-economic relations of production T hat means a group of superstructure relations of production for providing the economic policy of the state [4, с 150] Thus, firstly, we will examine the problems of budgets interests as an economic-legal category from the point of its definition, as well as revealing its basic nature It is necessary to define more accurately the basic nature of the category 'budget interest' From the list of not numerous works th a t are appropriate to the investigation of the problem of budget interests, we can emphasize on the research of K A Butayev (1999) [8]. For the first tim e he tried to pay attention to the problem of budget interests from the point of their understanding, revealing their basic nature, as well as argum entation the significance of the research of this category for the purpose to reveal contradictory interests and ways of their adjustm ent But, the scientist doesn't investigate the precise structure, classification, systematization, as well as concretization of interests Besides, he examines the problem only in one context connected w ith exposing interests between authority levels in the system of intergovernm ental relations The researcher also examines contradictions, but he doesn't propose the scheme of interests coordination on state and social levels, a level of personal budget interests, as well as in the system 'inside-outside' budget interests According to the tasks of our research, the main object of our attention in K Butaiev's works is the proposed definition of budget interests as 'a socialeconomic function of incomes and expenses of the m ulti-elem ent budget system of state and municipal territorial-econom ic formations They aim to support on the essential level of the development of life support sectors, as well as to satisfy needs of the social sphere in the centre, as well as on regional and local levels' [8]. B ut before analyzing the definition, we are to clear up the basic nature and content of the concept 'an interest' from the point of its lexical, economic and legal contents The analysis of dictionaries' definitions let us distinguish three main approaches to the understanding of the word 'an interest': -аn interest as the collection of needs; -аn interest as a goal; -аn interest as a benefit .
There is not a distinct and established differentiation of these categories up to now The designationof interests showstheir similarity:'interests are a main motive of human activity' and 'needs are the source of the person's activity'. The difference of these concepts is expressed by understanding of interests as the attention to something im portant, considerable, useful or something th at seems so In this case, the need is understood as the demand or shortcom ing in something im portant for vital functions support To be objective to the idea th a t the person's attention is caused by a certain need, we can declare th a t the interpretation of budget interests as the combination of budget needs has all reasons to exist L. Abalkin considers 'an interest' as the desire of the subject to reach the goal The scientist emphasizes th a t interests are reflected in people's consciousness as goals th a t have been set and as the desire to reach the goals [9]. In this context, a goal or the system of budget goals presents the budget interest It helps to understand the concept about the subject (in this case about the budget), its nature from the point of carriers of interests to satisfy the needs and bring some benefits and advantages to the subject of interests For instance, 'the budget interest is in coming to the peak volume of the budget income p art' In this case, the budget interest determ ines the purpose of 'budget incomes maximization' Such an approach to the interpretation of this category is more similar to ways finding of the realization of interests or to outside form of expression According to this fact, the definition of budget interests as the combination of budget goals is unpractical This interpretation of the approach is more acceptable to the definition of other ДЕРЖАВНЕ УПРАВЛ1ННЯ element of the system of ensuring security -it is an equalizer The interest as a benefit, advantage or incomeis the most spread interpretation It is caused by the development of the search of economic sources and motives for a person's activity in different spheres of scientific knowledge, as well as in philosophy If it is possible to assume th a t the budget interest is an income, we can declare th a t this fact can change the basic concepts about the budget sphere as the system th at has no purpose to get the financial income In this case, the system does not correspond to the concept of basic nature of budget as the instrum ent th a t lets realize state functions for satisfying social needs: in security, social ensuring, education, as well as keeping people healthy The notion 'an income' or 'a benefit' does not relate to the budget sphere if only not to change the usual financial understanding of an income into the social or public income The contradiction of the coordination of the notions 'an income' and 'a budget' can be leveled in this case Budget relations can be interpreted as the benefit w ith the special emphasis not on the financial meaning of the desired income b u t on the social, state and personal advantage .
We examine the legal aspect basing on the standards of Ukrainian Law ' About the basis on national security of U kraine'. According to this Law, national interests are determ ined as 'im portant vital material, intellectual, and inner values of the Ukrainian nation as the carrier of sovereignty and the only source of the authority in Ukraine, as well as the determ inant needs of the society and state The realization of these needs guarantees the state sovereignty of Ukraine and its progressive developm ent' [10, article 351]. In a legally set standard the basic determ ination relates to one of three revealed classical approaches to the understanding of the category 'an interest' The determ ination is clear and full B ut we m ust admit th at we have not found the determ ination of budget interests in legal documents of Ukraine .
According to the economic aspect, it is im portant to mention th at the economic interest is one of the most controversial categories Despite the polemics of economists th at are members of different epochs and scientific tendencies, all authors stick to the point that: -interests are the driving force of economy; -interests are the m anifestation of relations of production; -interests are the system w ith carriers who are individuals or groups of individuals united according to special features (it follows the characteristic of subject interests); -interests' basis are subject's needs; -interests th at are caused by the complex of m aterial-technical conditions of the reproductive process, as well as by the system of relations of production where the form of propriety for the capital goods is the main It is im portant to define the category 'a budget interest' We base on the following statements: -the definition m ust be universal for all carriers of budget interests; -the definition m ust relate to one of three approaches of the classical definition of the notion 'an interest'; -the definition m ust reflect the category w ith its essential characteristics, bu t it m ust be clear, simple, and valuable The first approach of understanding 'a interest' (interest as the combination of needs) will be the basis for the definition The reason is th at the society, social classes, groups and persons have realized needs, and now they become their interests According to the information mentioned above, we consider th a t budget interests are the combination of budget needs of carriers of interests This combination is the key factor of subjects' budget activity oriented on getting some benefits through the budget for ensuring functioning and possibility of the progressive society development, state development, as well as juridical and natural persons' development The basic structure of the definition consists of the following elements -lexical interpretation 'interests are needs' and the enum eration of essential characteristics of budget interests (Fig. 1, authoring): this is the com bination of budget needs of carriers of interests: the state, society, juridical and natural persons (citizen) In addition to the basic approach to the definition ( 'an interest as a need'), we used two others The budget interest, as a goal, is showed in the definition 'a purpose' -it is the formation of conditions for the existence and possibility of the progressive development of carriers of interests w ith the use of the budget set of instrum ents . ' An interest as a benefit' has the meaning in the determ ination of features of the budget interest as getting some benefits through the budget Defining the budget interest as the combination of budget needs, we m ust explain the other significant category of the economic security in the budget sphere . It is 'a budget need'. We stick to the fundamental definition of a need as the necessity or the lack of something for supporting the life in the organism We consider it reasonable to define the budget need as the necessity (a need) in the cost budget for achieving and supporting a definite level of an individual life, social group, society, as well as the usual functioning of the state and juridical persons Budget needs of the state -are the significant reason of the state existence, as well as the budget needs of the society are the inalienable condition for the usual functioning of the human community, as well as its development The needs w ith other content are the basis of budget needs They are social, individual, state, and economic needs The level of the

ДЕРЖАВНЕ УПРАВЛ1ННЯ
The  budget needs depends totally on the level of the state development in a political-economic sphere, as well as in a social-cultural sphere. The development of these spheres causes the development of new budget needs These needs can be transferred from less im portant to a basic group. It dem onstrates the general regularity of budget needs development w ith the development of the social-economic and cultural-political progress in the form of increasing needs Thus, a detailed study of needs is the significant condition for budget interests' findings, as well as for their contradictions findings It helps to improve a budget planning on all its level Relatively to the volume of budget and its structure, budget needs can be classified as absolute (they show the maximum am ount of needs in costs budget of all subjects) and real (they can and m ust be objectively satisfied in the course of optimal budget process) The article analyses theoretical aspects of the economic security in the connection w ith the budget interests. It proves th at the categories 'a budget interest' and 'a budget danger' play the key position in the theory of the economic security in the budget sphere . As they play the leading role in the process of the strategy choice of its ensuring The category 'budget interests' is defined as the combination of budget needs of carriers of interests This combination is the motive factor of the budget activity of subjects th a t are oriented on getting some benefits through the budget for ensuring functioning and the possibility of the progressive society development, state, as well as juridical and natural persons Describing the budget interest as the combination of the budget needs causes the necessity to define the category of the theory of the economic security in the budget sphere It is 'a budget need' It defines the budget need as the necessity (a need) in the costs budget for achieving and supporting a definite level of the individual life, social group, society, as well as usual functioning of the state and juridical persons F uture researches m ust be oriented on the classification of the budget interests as the element of the system of the economic security in the budget sphere