Issue: № 9, 2023
Doi: https://doi.org/10.37634/efp.2023.9.5
The paper reveals the role and problems of determining the peculiarities of solving the problems of the State Treasury Service of Ukraine to ensure control over the implementation of the state budget of Ukraine as one of the conditions for the development of a modern democratic society. In this area, a rather important role is played by the State Treasury Service, which has been working in the field of public finances since the first days of its operation, and aims to achieve a clear and well-organized control over funds, which will certainly put a lid on their misuse. The state treasury, whose purpose is to serve people and through which economic and social issues are to be resolved, is worthless if there is no order in the circulation of its funds. Currently, our country uses the treasury system of cash service of state and local budgets. Its functioning makes it possible, on the basis of clearly defined amounts of real needs, to optimize budget flows in the most rational way, to ensure uninterrupted financing of all participants in budget relations, to execute the budget transparently and efficiently. The organization of a set of measures to ensure the full and timely implementation of the state budget revenue and expenditure plan is extremely important for the organization of the life activities of our state. The Treasury in its activities is guided by the Constitution and laws of Ukraine, decrees of the President of Ukraine and resolutions of the Verkhovna Rada of Ukraine adopted in accordance with the Constitution and laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, other acts of legislation, as well as instructions of the Cabinet of Ministers of Ukraine and the Minister of Finance. The State Treasury Service of Ukraine performs important functions in servicing the revenues of the state and local budgets. These functions include work on the recording of budget revenues, their distribution and return, as well as accounting for these operations and control over their implementation. It is safe to say that the introduction of treasury service of state and local budgets contributed to the strengthening of discipline in the financial sphere.
Keywords : National budget, budget, budgetary law, State Treasury Service, Ministry of Finance, implementation of the budget
References:
1. Strategy for reforming the state finance management system for 2017–2020: approved by the Decree of the Cabinet of Ministers of Ukraine dated February 8, 2017 No. 142. URL: https://zakon.rada.gov.ua/laws/show/142-2017-р#Text (in Ukrainian).
2. Briginets A.A. Legal support of the state’s budgetary security as a structural element of the state’s financial security. Legea si Viata. 2016. No. 11/2 (299). pp. 9-12. (in Russian).
3. Budget Code of Ukraine dated July 8, 2010 No. 2456-VI. News of Verkhovna Rada of Ukraine. 2010. No. 50–51. Art. 57. (in Ukrainian).
4. Bekerskaya D.A. Budget law and the budget process in Ukraine. Odessa, 2004. 267 p. (in Russian).
5. On the introduction of the treasury system for the implementation of the state budget. URL: http://consultant.parus.ua/?doc=0099424460&abz=0BTO5 (in Ukrainian).
6. Implementation of the 2022 budget: the main results of the year. URL: https://lb.ua/blog/tetiana_bohdan/545981_vikonannya_byudzhetu2022_golovni.html (in Ukrainian).
7. On the approval of the Regulations on the State Treasury Service of Ukraine: Resolution of the Cabinet of Ministers of Ukraine; Regulation of April 15, 2015 No. 215. URL: https://zakon.rada.gov.ua/laws/show/215-2015-%D0%BF#Text (in Ukrainian).