VIKTORIIA H. BORONOS
Influence of the Budgetary Levers on Financial Security of Development of the Territory
(original language – Ukrainian)
The financial policy is a complex and multivector phenomenon, and its role during financial and economic crisis considerably increases. In article main types of budgetary-tax levers are considered, namely: the budgetary expenses, the budgetary deficiency, tax rates, the tax privileges, alternative modes of the taxation, change of terms of payment of taxes, tax sanctions and their influence on level of financial security of development of the territory. Their main advantages and disadvantages are analysed. Having analysed sources of formation of financial potential and tools by means of which authorities can influence its use, it is proved that the greatest influence on formation of financial potential and management to them is rendered by a budgetary and tax component of financial policy. Prospects of development of a budgetary tax policy in Ukraine are given.
Key words: financial leverages, budgetary policy, territory development, financial security.
Placed in №1, 2013.
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