Medium-term planning and forecasting in the system of fiscal relationJournal: University Economic Bulletin (Vol.1, No. 33)
Publication Date: 2017-03-22
Authors : Mykola Pasichniy;
Page : 361-368
Keywords : fiscal policy; budget forecasting; budgeting; budget strategy; budget regulation;
The research subject contains the theoretical and practical questions in the sphere of improving the system of budget forecasting and planning as a fiscal policy instrument. The article purpose is to improve statements to forecasting and indicative planning of the main budget indexes. Methodology. The author has used a set of scientific methods, namely: systems approach, factor, economic and math analysis. Results. In the article, we have developed approaches to budget forecasting and planning. Based on the methods of regression author have investigated the impact of the main factors on tax revenues dynamics, including value added tax, corporate tax, income tax and excise. This paper focuses on vital question of implementation the institution of medium-term budget planning into budget process in Ukraine. Practical implications. Fiscal policy and instruments of its implementation.
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