Statistical Assessment of the Budget Management Effectiveness When Drawing Up, Reviewing and Approving the State Budget
Theoretical and methodological foundations for evaluating the effectiveness of managing the budget process at its initial stage are deepened, views of various experts on the management effectiveness when drawing up, reviewing the draft law and adopting it are considered. It is substantiated that in recent years the procedure and terms of submitting the draft and adopting the Law of Ukraine “On the State Budget of Ukraine” have been repeatedly violated. The necessity to increase the budget management effectiveness at the first stage of the budget process is proved. The questionnaire of the public poll is developed, on the basis of which the evaluation of the management effectiveness when drawing up, reviewing of the draft Law of Ukraine “On the State Budget of Ukraine” and its adoption is made.Indicators that allow characterizing the budget management effectiveness when drawing up, reviewing and approving the state budget are proposed. The proposed calculations are based on the assertion that the efficiency is a component of the management effectiveness. The following are pointed out: index of timely submission of the management object; index of timely fixation of the management object; index of timely acceptance of the management object. Introduction of these indicators allows characterizing the management effectiveness on the tasks fulfillment set for the government concerning the compliance with the budget legislation and the basics of the state budget policy for the next reporting period, approved by the Verkhovna Rada of Ukraine when drafting the State Budget Law. Using the proposed indexes of the management effectiveness, an integral index of the budget management effectiveness at the first stage of the budget process is calculated. It is argued that in 2004 there was a high efficiency of the budget management at the first stage of the budget process; in 2006, 2012, 2014, 2017 and 2018, the efficiency was average, and in 2010 and 2013, its efficiency was below average. The integral index of the budget management effectiveness at the first stage of the budget process was in the critical efficiency zone in 2005, 2007, 2008, 2009, 2011, 2015, and 2016.It is proved that there is an average correlation between the integral index of the budget management effectiveness at the first stage of the budget process and (i) the number of changes made to the draft law; (ii) real GDP growth rate.
Biudzhetnyi kodeks Ukrainy. Kodeks vid 08.07.2010 r. № 2456-VI, stanom 01.01.2018 r. [The Budget Code of Ukraine. Code of July 08, 2010 № 2456-VI as of December 12, 2018]. zakon2.rada.gov.ua. Retrieved from http://zakon.rada.gov.ua/laws/show/2456-17 [in Ukrainian].
Bernada, K. (2013). Suchasnyі stan bіudzhetnoho planuvannіa v Ukraini [Modern state of budget planning in Ukraine]. Zbirnyk naukovykh prats Cherkaskoho derzhavnoho tekhnolohichnoho universytetu. Seriia Ekonomichni nauky – Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, 35 (1), 135–141. Retrieved from http://nbuv.gov.ua/UJRN/Znpchdtu_2013_35%281%29__22 [in Ukrainian].
Mayboroda, O. V., Chemchykalenko, R. A., Mayboroda, O. Ye. (2010). Serednostrokove biudzhetne planuvannia v konteksti biudzhetnoho kodeksu [Medium-term budget planning in the context of the Budget Code]. Vestnik Natsionalnoho tekhnicheskoho universiteta “KHPI”. Tematicheskii vypusk: Tekhnycheskii prohress i effektivnost proizvodstva – Bulletin of the National Technical University “KhPI”. Technological progress and efficiency, 59, 175–184 [in Ukrainian].
Tkachenko, O. M. (2011). Ukrainski realii rozhliadu ta zatverdzhennia derzhavnoho biudzhetu [Ukrainian realities of consideration and approval of the state budget]. Investytsiyi: praktyka ta dosvid – Investment: practice and experience, 5, 35–39. Retrieved from http://nbuv.gov.ua/UJRN/ipd_2011_5_10 [in Ukrainian].
Fuks, N. A. (2015). Zakon Ukrainy pro derzhavnyi biudzhet yak instrument rehuliuvannia finansovykh vidnosyn [The Law of Ukraine on the State Budget as an Instrument for Regulation of Financial Relations]. Chasopys Kyivskoho universytetu prava – Scientific Journal “Chronicles of KUL”, 3, 129–134 [in Ukrainian].
Pro Derzhavnyi biudzhet Ukrainy na 2018 rik: Postanova Kabinetu Ministriv Ukrainy vid 15/09/2017 r. [On the State Budget of Ukraine for 2018. Resolution of the Cabinet of Ministers of September 15, 2017]. zakon.rada.gov.ua. Retrieved February 05, 2018 from https://zakon.rada.gov.ua/laws/show/695-2017-%D0%BF/sp:max20 [in Ukrainian].
Shchodo optymizatsii protsesiv biudzhetnoho prohnozuvannia ta planuvannia v Ukraini. Analitychna zapyska [On optimization of budget forecasting and planning processes in Ukraine. Analytical note]. (2013). www.niss.gov.ua. Retrieved from http://www.niss.gov.ua/articles/1089 [in Ukrainian].
Ofitsiinyi vebsait Derzhavnoi sluzhby statystyky Ukrainy [Official website of the State Statistics Service of Ukraine]. www.ukrstat.gov.ua. Retrieved March 07, 2018 from http://www.ukrstat.gov.ua/ [in Ukrainian].
Abstract views: 24 PDF Downloads: 21