Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
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Vol. 41, Nº 78 (2023), 428-439
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
The budgetary mechanism
of the national economic development
model: Political aspects
DOI: https://doi.org/10.46398/cuestpol.4178.30
Nadiia Kulchytska *
Volodymyr Lysyuk **
Abstract
The main objective of the article was to study the legal and
economic aspects of the formation of the budgetary mechanism
of the national model of economic development. It is possible
to ensure the dynamic processes of economic development of
Ukraine only through eective regionalization, which signicantly
increases the requirements for the formation and use of the
nancial potential of the regions, which requires the development
of strategic priorities for public nancial management of the
region as a whole. The research methodology involved the use of modern
theoretical methods of analysis within the framework of dialectics. As a
result of the analysis, the key aspects of the budgetary mechanism of the
national model of economic development in Ukraine were characterized.
It is concluded that, the study has a number of limitations in conducting
a purely theoretical analysis. Further research should be devoted to
the examination of digital technologies for the formation of the budget
mechanism of the national model of economic development, among other
aspects.
Keywords: budget; economic policy; regional development; economic
development; legal frameworks.
* Director of Chortkiv Educational and Scientic Institute of Entrepreneurship and Business of West
Ukrainian National University, Chortkiv, Ukraine. ORCID ID: https://orcid.org/0000-0001-7847-
2620
** Candidate of Economic Sciences, «KROK» University, Kyiv, Ukraine. ORCID ID: https://orcid.
org/0000-0002-3805-6937
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CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 428-439
El mecanismo presupuestario del modelo nacional de
desarrollo económico: Aspectos políticos
Resumen
El objetivo principal del artículo fue estudiar los aspectos legales y
económicos de la formación del mecanismo presupuestario del modelo
nacional de desarrollo económico. Es posible asegurar los procesos
dinámicos de desarrollo económico de Ucrania solo a través de una
regionalización efectiva, que aumenta signicativamente los requerimientos
para la formación y aprovechamiento del potencial nanciero de las
regiones, lo que requiere el desarrollo de prioridades estratégicas para la
gestión nanciera pública de la región en su conjunto. La metodología de
investigación implico el uso de modernos métodos teóricos de análisis en
el marco de la dialéctica. Como resultado del análisis, se caracterizaron
los aspectos clave del mecanismo presupuestario del modelo nacional de
desarrollo económico en Ucrania. Se concluye que, el estudio tiene una
serie de limitaciones al realizar un análisis puramente teórico. Se debe
dedicar más investigación al examen de las tecnologías digitales para la
formación del mecanismo presupuestario del modelo nacional de desarrollo
económico, entre otros aspectos.
Palabras clave: presupuesto; política económica; desarrollo regional;
desarrollo económico; marcos legales.
Introduction
In modern conditions, the social function of the state is becoming
increasingly important, which necessitates the search for eective
mechanisms to ensure the development and growth of the welfare of the
country’s citizens. Considering that it is the budget that is the basis for the
development of the economy, its implementation has become a priority for
the government. In the process of forming the budget policy, it is necessary
to determine the directions for the use of the budget in accordance with the
tasks of the economic development of society.
The economic and social development of the country depends on its
eectiveness. The formation and successful implementation of the budget
policy are carried out with the help of its most dynamic component, as a
budget mechanism. This is due to the implementation of economic changes,
where the active use of the budget is a tool to inuence the acceleration of
economic development. In the context of the implementation of the new
economic strategy, public authorities are faced with a number of problems,
the objective causes of which are the economic crisis, a signicant level
430
Nadiia Kulchytska y Volodymyr Lysyuk
The budgetary mechanism of the national economic development model: Political aspects
of shadow economy, and the dominance of obsolete equipment and
technologies in the structure of production.
The subjective reasons include manifestations of corruption, a tendency
to deviation in the public sector, an insucient level of investment
and economic activity of budgetary relations. In general, the budgetary
mechanism is a set of forms and methods of organizing budgetary relations
used by the state in the distribution and redistribution processes of GDP to
regulate socio-economic development.
In the economic system of any region, the budget and the budgetary
mechanism occupies a special place. The budget is one of the main
instruments of the state, which, with the help of the budgetary mechanism,
is used for state regulation of the economy, stimulating production and
social processes. Through the budgetary mechanism, the budgetary policy
of the state is implemented, aimed at providing nancial resources for the
needs of the economic and social development of the country and its regions.
Thus, the budget mechanism can be dened as a set of organizational,
methodological, legislative and regulatory provisions that ensure the
functioning of the state budget system, as well as a set of methods, tools
(procedures) and levers through which management decisions are
implemented in the process of formation and use of centralized funds, funds
of the state and its territorial administrative units or respective regions.
The budgetary mechanism reects the economic relations existing in
the budgetary system on the use of certain methods, tools, levers for the
formation and implementation of an eective budgetary policy to ensure
the socio-economic development of the regions and the state as a whole.
When forming the budgetary mechanism, the state should try to change
it in accordance with the needs of the budgetary policy in force at that
time, which will make it possible to fully realize its goals and objectives.
In this process, it is also necessary to ensure the correlation between the
constituent elements of the budgetary mechanism and public interests. All
this and much more actualizes the choice of this research topic.
The main purpose of the article is to study the legal and economic
aspects of the formation of the budgetary mechanism of the national model
of economic development.
1. Materials and methods
The research methodology is based on dialectical, systemic and
institutional approaches, according to which the budgetary mechanism for
the development of the state economy is considered inextricably linked and
causal. In the process of research, general scientic and special scientic
methods were used.
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CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 428-439
The interpretation of the main categories and concepts is based on
the use of methods of analysis and synthesis, induction and deduction,
abstraction, analogy, theoretical generalization and modeling. All this
allows you to achieve the goal in the article.
2. Literature review
According to most authors (Abramova et al., 2021; Areeva et al., 2021;
Burdenko, 2021), the problems of national security caused by external
threats and internal structural transformation require a revision of strategic
priorities of economic development in order to ensure stable inclusive state
growth, to determine the main regions of budget policy on their own eld
by the solution of the settings presented largely depending on the eld the
validity and harmonization of methods, forms, tools, tools and levers of
the budget mechanism chosen for the implementation of budget policy as
a means of direct inuence of state bodies and local self-government on
socio-economic processes.
Scientists note (Derhaliuk et al., 2021; Desiatniuk and Marchenko,
2021; Digdowiseiso, 2022) that the current state of economic development
is characterized by the intensication of destructive processes caused by the
economic crisis, military aggression in the east of the state, the beginnings
of command and the administrative system, antagonism of the boundless
growth of social needs and disabilities, a signicant level of shading. Despite
the fact that our country is recognized as a market economy in order to
apply for the completion of market transformations, and the successful
achievement of the results is not necessary.
According to scientists (Garafonova et al., 2021; Graziano and Hartlapp,
2019), the formation and functioning of the budget mechanism of socio-
economic development of the state is accompanied by a number of
theoretical, methodological and organizational legal problems of the period
of transformation, which negatively aect the rate of economic growth and
level of social security.
The inconsistency of the requirements of the time and the inconsistency
of certain methods, forms, tools and levers of the budget mechanism
deepens the budget imbalance and complicates the implementation of
the budget policy, the manifestations of the low eciency of which are a
signicant accessibility of reducing public services, taxpayers, decit and
low eciency of expenditure budget, constant increase in public debt,
small amounts of investment in the budget, worsening budget discipline by
participants in the budget process.
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Nadiia Kulchytska y Volodymyr Lysyuk
The budgetary mechanism of the national economic development model: Political aspects
Despite a signicant amount of scientic research on the mutual
inuence of the budget policy on the socio-economic development of society,
there are many gaps in solving problems of improving the eectiveness of
budget policy in the eld of social development of the state. The insucient
theoretical substantiation of the grounds for the budget mechanism
causes insucient use of the budget mechanism in solving socio-economic
problems.
3. Research Results and Discussions
The mechanism for the formation of budgetary resources includes tax,
loan, transfer, non-tax methods, and the mechanism for the use of budgetary
resources - budgetary support. Budget forecasting and planning, budgetary
regulation, budgetary control are common methods of both subsystems of
the budgetary mechanism.
The instruments of the budgetary mechanism of the socio-economic
development of the country reect the specic form of cash ows. Any tool
is a means of solving some problems or achieving a certain inuence. The
activity of monetary instruments is a determining factor in the eectiveness
of the budget mechanism for the socio-economic development of the
country.
The action of the mechanisms for the formation of budgetary resources
is strengthened or weakened by such levers as: tax rates, fees, tax incentives,
tax holidays, standards for transferring income to budgets of dierent levels,
the amount of state duty, rent, fees for services of budgetary institutions,
parts of net prot ( income) of state or communal unitary enterprises and
their associations withdrawn to the relevant budget, fees for the placement
of temporarily free funds, interest on the use of a budget loan, nancial
standards for budgetary security, conditions for borrowing, issuance of
securities, other standards, incentives (Lysiak et al., 2021; Mcquestin et al.,
2022).
The provision of interbudgetary transfers occurs as a result of the
redistribution of GDP using a centralized fund of nancial resources.
Therefore, they are reected in the expenditure side of the budget, from
which they are provided and serve as an instrument for the mechanism for
using budgetary resources (formed using tax, loan, non-tax methods).
At the same time, interbudgetary transfers are revenues of the budget
received from them, and, therefore, they are related to the instruments
of the mechanism for the formation of budgetary resources. Actually,
therefore, the transfer method of accumulating interbudgetary transfers,
along with such basic methods as tax and loan, to a certain extent plays an
433
CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 428-439
important, albeit secondary, role (Melnychuk, 2015; Nikiforov et al., 2022;
Stryzhak et al., 2022).
The eect of transfers as an instrument of the budgetary mechanism
for the economic development of the state is strengthened or weakened by
such nancial levers as: nancial standards for budgetary security (used
to calculate medical, educational subventions), the normative value of the
tax capacity index, at which a basic subsidy is provided to the local budget
or transferred to the state budget subvention, equalization coecient,
conditions for the use of subventions.
Budget support is a method of the budgetary mechanism of the socio-
economic development of the state, through which cash ows in the
form of budget nancing, budget lending, nancing for debt and active
operations, associated with the implementation of budget expenditures of
the appropriate level in order to meet the needs of public authorities and
local self-government in budgetary resources for the proper performance of
the functions assigned to them.
The main instrument of the budget mechanism for the socio-economic
development of the state, used in the process of nancing for debt and
active operations, are budget expenditures, and the levers are the terms of
repayment of loans, the purchase of securities.
When studying modern realities and conducting an analytical assessment
of the practice of forming and using budgetary resources, it is advisable
to use such methods of empirical research as observation, measurement,
description, comparison, experiment, and expert assessments. For
example, correlation and regression analysis can be used to identify links
and dependencies between indicators of the volume of gross domestic
product, the volume of budget expenditures on the operating, investment
and nancial activities of the state.
The modern realities of the organization of budgetary relations and the
results of their changes due to the administrative-territorial, budgetary, tax
reforms indicate that the signicant problems that arise in this area are
largely due to conceptual uncertainty in the system of institutions of society
and require research in the context of institutional changes in budget
management. That is why, using the institutional approach to the study of
the budgetary mechanism of the socio-economic development of the state,
rst of all, it is advisable to determine the use of the term itself.
It is expedient to formulate scal rules by: determining the general
purpose of introducing a scal rule; setting deadlines for achieving the
goals set to monitor the eectiveness of scal restrictions; determination
of the legal act regulating the application of this rule; detailing the entities
that must comply with scal rules, and the objects in relation to which
it applies; setting limits for specic benchmarks; determination of the
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Nadiia Kulchytska y Volodymyr Lysyuk
The budgetary mechanism of the national economic development model: Political aspects
conditions for deviations from the restrictions established by the scal
rule; a clear denition of the stage of the budget process at which the rule
applies; determination of the subjects of control over the application of the
scal rule; development of sanctions for violation of the scal rule.
Considering the functioning of the budgetary mechanism of the socio-
economic development of the state through the prism of the theory
of institutionalism, we summarize what happens in the institutional
environment in the process of interaction between participants in the
budgetary process based on certain established norms, rules, restrictions,
and standards for managing budgetary resources. The above gives grounds
to consider a harmoniously developed institutional environment as an
important direction for overcoming the contradictions of the functioning
of this mechanism.
The eectiveness of budget policy as an imperative dominant of the
system of state regulation of socio-economic development depends on the
targeted choice, consistency and eectiveness of methods, forms, tools and
levers of the budget mechanism for the socio-economic development of the
state. The need to solve such tasks of state policy: a gradual transition from
a consumer to an innovation-investment model of economic development,
intensication of investment activity, improvement of the business climate,
reorientation of production potential to create competitive industrial and
agricultural industries, overcoming the technical gap, pursuing a policy
of promoting products of Ukrainian manufacturers to foreign markets,
the development of human capital by strengthening the social orientation
of the budget, increasing consumer demand requires a revision of the
principles for the formation and functioning of the budgetary mechanism
for the socio-economic development of the state.
The main threats to the implementation of the budgetary mechanism
for the development of the national economy are presented in Fig.1.
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CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 428-439
Figure 1. The main threats to the implementation of the budgetary mechanism
for the development of the national economy. Formed by authors.
The eectiveness of the functioning of the budgetary mechanism for the
socio-economic development of the state is an external manifestation of the
inuence of nancial methods, forms, tools and levers of this mechanism on
distribution processes and is determined by a set of indicators characterizing
the degree of achievement of established goals. Therefore, it is possible
to single out a positive, negative and zero result of the functioning of the
budget mechanism.
The eectiveness of the functioning of the budgetary mechanism of the
socio-economic development of the state shows whether it was possible to
achieve the greatest results with the least expenditure of resources and can
be low or high. It is also worth noting that not always a positive result of
the practical application of the nancial methods, forms, tools and levers
chosen for the implementation of the budget policy indicates the high
eciency of the budgetary mechanism for the socio-economic development
of the state, while a negative result unambiguously conrms the ineciency
of this mechanism.
The main measures to improve the eective budget mechanism for the
development of the economy are presented in Fig. 2.
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Nadiia Kulchytska y Volodymyr Lysyuk
The budgetary mechanism of the national economic development model: Political aspects
Figure 2. The main measures to improve the eective budget mechanism for the
development of the economy. Formed by authors.
Thus, examining the relationship between the budget decit, tax, state
and local debts, we can state that the negative consequences of using the tax
method of forming budget resources, which turned out to be in the growth
of tax debt, led to an increase in the budget decit.
At the same time, the borrowing method is used to provide budgetary
support for the functions of state authorities and local self-government and
cover the state budget decit, which leads to an increase in the debt burden
due to the growth of state and local debt and the costs of state and local
budgets for its maintenance. Solving the problems associated with the use
of tax and borrowing methods for the formation of budgetary resources
requires the use of balanced approaches to improve the tax and debt policies
of the state.
Conclusions
The leading role in the regulation of distribution relations related to the
formation and use of budgetary resources, which results in quantitative
and qualitative changes in economic phenomena and processes, is assigned
to the budgetary mechanism, the clarication of the inuence of which, in
our opinion, is impossible without studying the conceptual foundations
economic development of the state, economic essence, purpose, immanent
functions of the budget as an instrument of state regulation
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CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 428-439
The formation of the budget is associated with the need to distribute a
part of the cost of the gross domestic product, which the state centralizes
to ensure the fulllment of the functions assigned to it. Thus, society pays
the state for the performance of its functions, this payment takes the form
of taxes.
Economic processes are inuenced by specic nancial methods, forms,
instruments, levers for the formation and use of budgetary resources.
The choice of these elements occurs in the process of developing and
implementing the budget policy (the conscious (subjective) activity of people
to use objectively existing budgetary relations), and their combination
forms the composition of the state budget mechanism. In foreign and
domestic nancial theory, we nd a signicant list and characteristics of
methods, forms, tools, levers (tools) of the budgetary mechanism that are
successfully used in nancial practice and evolve with the development of
budgetary relations.
Summing up, it should be noted that the impact of the budget on
the economic development of the state is considered an axiom that the
implementation of budget policy and its successful implementation can
be ensured through the practical application of nancial methods, forms,
tools and levers of the budget mechanism. Justication of ways to improve
the eciency of the implementation of budgetary policy, in our opinion, is
impossible without disclosing the conceptual foundations for the formation
and functioning of the budgetary mechanism for the economic development
of the state.
A harmonious combination of methods, forms, tools and levers of
mechanisms for the formation and use of budgetary resources provides
holistic architectonics of the budgetary mechanism for the economic
development of the state. Through nancial methods, forms, tools and levers
of the mechanism for the formation of budgetary resources, the system of
distribution and redistribution processes is regulated, a centralized fund
of monetary resources is formed in the amounts necessary for the state to
perform its functions.
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Esta revista fue editada en formato digital y publicada
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Vol.41 Nº 78
