Русский
English 
Ukrainian 
| НА ГЛАВНУЮ | |
№ 2018/3
ТВЕРДОХЛЕБОВА Дина Викторовна1
1ГУ ”Институт экономики и прогнозирования НАН Украины”
Теория и практика использования индикаторов бюджетной устойчивости
| Ekon. prognozuvannâ 2018; 3:7-47 | https://doi.org/10.15407/eip2018.03.007 |
АННОТАЦИЯ ▼
В своих исследованиях бюджетно-налоговой политики украинские ученые приобщились к практике использования индикаторов бюджетной устойчивости. Однако некоторые исследователи позволяют себе вольно обращаться с формулами этих индикаторов (отбрасывают отдельные составляющие или вводят новые переменные), что ставит под сомнение результаты расчетов и сделанные на их основе выводы. В статье раскрыто происхождения формул индикаторов бюджетной устойчивости. Приводится выведение однопериодного бюджетного ограничения в относительных показателях, бюджетного ограничения для конечного промежутка времени и бюджетного ограничения для бесконечного промежутка времени (межвременного бюджетного ограничения). Раскрыто содержание отсутствия игры Понци. Показано, как из бюджетного ограничения для конечного промежутка времени выводится формула расчета индикатора среднесрочной бюджетной устойчивости S1, а из межвременного бюджетного ограничения – формула расчета индикатора долгосрочной бюджетной устойчивости S2. Объяснено значение этих индикаторов и их составляющих в соответствии с трактовками Европейской Комиссии. Выделены параметры, значения которых влияют на значения индикаторов бюджетной устойчивости. Показано, какие целевые значения государственного долга выбирают страны, составляющие отчеты о бюджетной устойчивости. Приведены статьи доходов и расходов, влияние которых на устойчивость бюджета исследуется различными странами. Определен базовый и альтернативный сценарии расчетов. На примере Канады и Европейского Союза показано, каковы значения параметров индикатора среднесрочной бюджетной устойчивости S1 в базовом сценарии и какие значения эти параметры могут приобретать в альтернативных сценариях. Отмечено, что с помощью индикаторов бюджетной устойчивости оценивается устойчивость как общего бюджета страны, так и бюджетов нижних уровней, а также бюджетов государственных фондов социального страхования. Приведена классификация рисков бюджетной устойчивости в среднесрочном и долгосрочном периодах, которую использует Европейская Комиссия. На примере Украины показана чувствительность индикатора среднесрочной бюджетной устойчивости S1 к изменению значений его параметров. Проиллюстрирован процесс принятия решений относительно вопросов бюджетно-налоговой политики с помощью индикаторов бюджетной устойчивости S1 и S2. Выделены моменты, на которые необходимо обращать внимание при расчете значений этих индикаторов.
Ключевые слова: бюджетно-налоговая политика, бюджетный разрыв, бюджетная устойчивость, индикаторы бюджетной устойчивости, бюджетные ограничения
| Статья на украинском языке (cтр. 7 - 47) | Загрузить | Загрузок : 673 |
ПЕРЕЧЕНЬ ЛИТЕРАТУРЫ ▼
1. European Commission. The Long-term Sustainability of Public Finances in the European Union. European Economy. 2006. № 4. URL: ec.europa.eu/economy_finance/ publications/pages/publication7903_en.pdf
2. European Commission. Sustainability Report – 2009. European Economy. 2009. № 9. URL: ec.europa.eu/economy_finance/publications/pages/publication15998_en.pdf
3. European Commission. Fiscal Sustainability Report 2012. European Economy. 2012. № 8/2012. URL: ec.europa.eu/economy_finance/publications/european_economy/ 2012/pdf/ee-2012-8_en.pdf
4. European Commission. Fiscal Sustainability Report 2015. European Economy Institutional Paper. January 2016. № 018. URL: ec.europa.eu/info/sites/info/files/ file_import/ip018_en_2.pdf
5. Debt Sustainability Monitor 2016. European Economy Institutional Paper. January 2017. № 047. 236 p. URL: ec.europa.eu/info/sites/info/files/ip047_en.pdf
6. Debt Sustainability Monitor 2017. European Economy Institutional Paper. January 2018. № 071. 256 p. URL: ec.europa.eu/info/sites/info/files/economy-finance/ip071_en.pdf
7. Bericht zur Tragfähigkeit der öffentlichen Finanzen / Bundesministerium der Finanzen. Berlin, 2005. 64 p. URL: www.bundesfinanzministerium.de/Content/DE/Standardar-tikel/Themen/Oeffentliche_Finanzen/Tragfaehige_Staatsfinanzen/2005-06-17-1-tragfaehig keitsbericht-anlage.pdf?__blob=publicationFile&v=3
8. Zweiter Bericht zur Tragfähigkeit der öffentlichen Finanzen / Bundesministerium der Finanzen. Berlin, 2008. 74 p. URL: www.bundesfinanzministerium.de/Content/DE/ Standardartikel/Themen/Oeffentliche_Finanzen/Tragfaehige_Staatsfinanzen/2008-06-04-2-tragfaehigkeitsbericht-anlage.pdf?__blob=publicationFile&v=9
9. Third Report on the Sustainability of Public Finances / Federal Ministry of Finance (BMF). Berlin, October 2011. 60 p. URL: www.bundesfinanzministerium.de/Content/ EN/Standardartikel/Press_Room/Publications/Brochures/2011-10-31-third-report-on-the-sustainability.pdf?__blob=publicationFile&v=3
10. Fourth Report on the Sustainability of Public Finances / Federal Ministry of Finance (BMF). Berlin, February 2016. 66 p. URL: www.bundesfinanzministerium.de/Content/ EN/Standardartikel/Press_Room/Publications/Brochures/2016-09-15-Fourth-Report-on-Sustainability.pdf?__blob=publicationFile&v=7
11. Fiscal sustainability report / Office for Budget Responsibility. London, July 2011. URL: obr.uk/docs/dlm_uploads/FSR2011.pdf
12. Fiscal sustainability report / Office for Budget Responsibility. London, July 2012. URL: obr.uk/docs/dlm_uploads/FSR2012WEB.pdf
13. Fiscal sustainability report / Office for Budget Responsibility. London, July 2013. URL: obr.uk/docs/dlm_uploads/2013-FSR_OBR_web.pdf
14. Fiscal sustainability report / Office for Budget Responsibility. London, July 2014. URL: cdn.obr.uk/41298-OBR-accessible.pdf
15. Fiscal sustainability report / Office for Budget Responsibility. London, June 2015. URL: obr.uk/docs/dlm_uploads/49753_OBR-Fiscal-Report-Web-Accessible.pdf
16. Fiscal sustainability report / Office for Budget Responsibility. London, January 2017. URL: cdn.obr.uk/FSR_Jan17.pdf
17. Konjunkturinstitutet. Förstudie: Konjunkturinstitutets berakning av S2-indikatorn. Specialstudier. January 2012. № 29. URL: www.konj.se/download/18.75c1a082150f472 195814b96/1447232178730/Specialstudie-29.pdf
18. National Institute of Economic Research. Is an Unchanged Public Sector Commitment a Sustainable Commitment? An assessment of the long-term sustainability of Swedish public finances. Occasional Studies. March 2014. № 39. URL: www.konj.se/download/18. 2de531e0151549bd6822c520/1448876059815/occasional-study-39.pdf
19. National Institute of Economic Research. The long-term sustainability of Sweden's public finances. Occasional Studies. March 2015. № 43. URL: www.konj.se/download/ 18.2de531e0151549bd6822b9af/1448875883622/The-long-term-sustainability-of-swedens-public-finances.pdf
20. National Institute of Economic Research. Fiscal sustainability report 2016. Occasional Studies. March 2016. № 47. URL: www.konj.se/download/18.2988ec81154205dcb 0fc8c51/1461069918567/Occasional-study-47-Fiscal-sustainability-report-2016.pdf
21. National Institute of Economic Research. Fiscal sustainability report 2017. Occasional Studies. April 2017. № 48. URL: www.konj.se/download/18.1756a71015b3ef099b 193e77/1491568627591/FiscalSustainabilityReport2017.pdf
22. National Institute of Economic Research. Fiscal sustainability report 2018. Occasional Studies. April 2018. № 48. URL: www.konj.se/download/18.11094cd61630080e00 2f21d/1524816375000/Hållbarhetsrapport engelsk.pdf
23. Report on the long-term sustainability of public finances in Switzerland / Federal Finance Administration. Bern, April 2008. 34 p. URL: www.efv.admin.ch/e/dokumentation/ downlo-ads/themen/wirtschaft/oekonomenteam/OE_Langfristperspektive_en.pdf
24. Report on the Long-Term Sustainability of Public Finances in Switzerland / Federal Department of Finance. Bern, 25 January 2012. 48 p. URL: www.alexandria.admin. ch/Langfristperspektive_e_web.pdf
25. Report on the Long-Term Sustainability of Public Finances in Switzerland / Federal Department of Finance. Bern, 28 April 2016. 80 p. URL: www.efd.admin.ch/dam/ efd/en/dokumente/home/dokumentation/publikationen/Langfristperspektiven2016.pdf.down¬load.pdf/Langfristperspektive-e.pdf
26. The Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2010 (Revised August 2010). 90 p. URL: www.cbo.gov/sites/default/files/ 111th-congress-2009-2010/reports/06-30-ltbo.pdf
27. CBO's 2011 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2011. 108 p. URL: www.cbo.gov/sites/default/files/112th-congress-2011-2012/reports/06-21-Long-Term_Budget_Outlook.pdf
28. The 2012 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2012. 109 p. URL: www.cbo.gov/sites/default/files/112th-congress-2011-2012/reports/06-05-Long-Term_Budget_Outlook_2.pdf
29. The 2013 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., September 2013. 126 p. URL: www.cbo.gov/sites/default/files/113th-congress-2013-2014/reports/44521-ltbo20130.pdf
30. The 2014 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., July 2014. 140 p. URL: www.cbo.gov/sites/default/files/113th-congress-2013-2014/reports/45471-long-termbudgetoutlook7-29.pdf
31. The 2015 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2015. 132 p. URL: www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/50250-longtermbudgetoutlook-4.pdf
32. The 2016 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., July 2016. 118 p. URL: www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/51580-ltbo-2.pdf
33. The 2017 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., March 2017. 55 p. URL: www.cbo.gov/system/files/115th-congress-2017-2018/reports/52480-ltbo.pdf
34. Financial Report of the United States Government 2010 / Department of the Treasury. Washington, D.C., 2010. 268 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/10frusg/10frusg.pdf
35. Financial Report of the United States Government 2011 / Department of the Treasury. Washington, D.C., 2011. 254 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/11frusg/11frusg.pdf
36. Financial Report of the United States Government 2012 / Department of the Treasury. Washington, D.C., 2013. 260 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/12frusg/12frusg.pdf
37. Financial Report of the United States Government 2013 / Department of the Treasury. Washington, D.C., 2014. 260 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/13frusg/FR-Summary-2013.pdf
38. Financial Report of the United States Government 2014 / Department of the Treasury. Washington, D.C., 2015. 268 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/14frusg/FR_02252015_Final.pdf
39. Financial Report of the United States Government 2015 / Department of the Treasury. Washington, D.C., 2016. 274 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/15frusg/02242016_FR(Final).pdf
40. Financial Report of the United States Government 2016/ Department of the Treasury. Washington, D.C., 2017. 274 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/16frusg/01112017FR_(Final).pdf
41. Financial Report of the United States Government 2017 / Department of the Treasury. Washington, D.C., 2018. 256 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/17frusg/02142018_FR(Final).pdf
42. Fiscal Sustainability Report / Office of the Parliamentary Budget Officer. Ottawa, 18 February 2010. 47 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ Publications/FSR_2010.pdf
43. Fiscal Sustainability Report 2011 / Office of the Parliamentary Budget Officer. Ottawa, 29 September 2011. 43 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ Publications/FSR_2011.pdf
44. Fiscal Sustainability Report 2012 / Office of the Parliamentary Budget Officer. Ottawa, 27 September 2012. 56 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ FSR_2012.pdf
45. Fiscal Sustainability Report 2013 / Office of the Parliamentary Budget Officer. Ottawa, 26 September 2013. 46 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ FSR_2013.pdf
46. Fiscal Sustainability Report 2014 / Office of the Parliamentary Budget Officer. Ottawa, 30 September 2014. 46 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ FSR_2014.pdf
47. Fiscal Sustainability Report 2015 / Office of the Parliamentary Budget Officer. Ottawa, 21 July 2015. 18 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/FSR_ 2015_EN.pdf
48. Fiscal Sustainability Report 2016 / Office of the Parliamentary Budget Officer. Ottawa, 28 June 2016. 31 p. URL: www.pbo-dpb.gc.ca/web/default/files/Documents/Reports/ 2016/FSR_2016/FSR_2016_EN.pdf
49. Fiscal Sustainability Report 2017 / Office of the Parliamentary Budget Officer. Ottawa, 5 October 2017. 125 p. URL: www.pbo-dpb.gc.ca/web/default/files/Documents/Re¬ports/2017/FSR Oct 2017/FSR_2017_FINAL_EN.pdf
50. Гасанов С.С., Кудряшов В.П., Балакін Р.Л. Формування системи індикаторів фінансової стійкості сектору загального державного управління. Фінанси України. 2012. № 9. С. 18–36. URL: finukr.org.ua/docs/FU_12_09_018_uk.pdf
51. Тимошенко М.В. Фіскальна стійкість як підґрунтя середньострокового бюджетного планування. Наукові записки Національного університету "Острозька академія", серія "Економіка". 2013. Вип. 23. С. 189–193. URL: ecj.oa.edu.ua/articles/2013/ n23/37.pdf
52. Лактіонова О.А. Методичний підхід до оцінки гнучкості фіскальної політики в умовах циклічного розвитку економіки. Проблеми економіки. 2014. № 3. С. 124–138. URL: www.problecon.com/export_pdf/problems-of-economy-2014-3_0-pages-124_138.pdf
53. Уманський І.І. Стійкість державних фінансів в умовах євроінтеграційних процесів. Фінанси України. 2015. № 1. С. 9–28. URL: finukr.org.ua/docs/FU_15_01_ 009_uk.pdf
54. Богдан І.В. Стійкість державних фінансів України та оцінка фіскального розриву на період до 2020 року. Фінанси України. 2015. № 9. С. 61–77. URL: finukr.org. ua/docs/FU_15_09_061_uk.pdf
55. Bogdan T., Landesmann M. From Fiscal Austerity towards Growth-Enhancing Fiscal Policy in Ukraine. wiiw Research Reports. April 2017. № 417.. 76 p. URL: wiiw.ac. at/from-fiscal-austerity-towards-growth-enhancing-fiscal-policy-in-ukraine-dlp-4189.pdf
56. Башко В. Й. Фіскальна стійкість та бюджетні правила в Україні. Фінанси України. 2017. № 6. C. 26–37. URL: finukr.org.ua/docs/FU_17_06_026_uk.pdf
57. Степанова О.В. Фінансування охорони здоров'я та фіскальна стійкість. Фінанси України. 2018. № 7. C. 64–80. URL: finukr.org.ua/?page_id=723&aid=4532&lang=uk
58. Escolano J. A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates. IMF Technical Notes and Manuals. January 2010. № 10/02. 26 p. URL: www.imf.org/external/pubs/ft/tnm/2010/tnm1002.pdf
59. Горюнов Е.Л., Котликофф Л., Синельников-Мурылев С.Г. Теоретические основы бюджетного разрыва как показателя долгосрочной фискальной устойчивости и его оценка для России. Научные труды. № 168P. Москва: Изд-во Ин-та Гайдара, 2015. 60 с. URL: iep.ru/files/text/working_papers/Nauchnye_trudy-168.pdf
60. European Commission. The impact of ageing on public expenditure: projections for the EU-25 Member States on pensions, healthcare, long-term care, education and unemployment transfers (2004-2050) – Annex. Special Reports. 2006. № 1/2006-Annex. URL: ec.europa.eu/economy_finance/publications/pages/publication6662_en.pdf
61. World Economic Outlook Database, April 2018. / World Economic Outlook database: Tab Delimited Values: By Countries. URL: www.imf.org/external/pubs/ft/weo/ 2018/01/weodata/download.aspx
62. Звітність про виконання бюджетів України за 2017 рік. URL: www.treasury. gov.ua/main/uk/doccatalog/list?currDir=400657.
63. Економічні та фінансові показники України. URL: www.ukrstat.gov.ua/imf/ Pokaz.html
2. European Commission. Sustainability Report – 2009. European Economy. 2009. № 9. URL: ec.europa.eu/economy_finance/publications/pages/publication15998_en.pdf
3. European Commission. Fiscal Sustainability Report 2012. European Economy. 2012. № 8/2012. URL: ec.europa.eu/economy_finance/publications/european_economy/ 2012/pdf/ee-2012-8_en.pdf
4. European Commission. Fiscal Sustainability Report 2015. European Economy Institutional Paper. January 2016. № 018. URL: ec.europa.eu/info/sites/info/files/ file_import/ip018_en_2.pdf
5. Debt Sustainability Monitor 2016. European Economy Institutional Paper. January 2017. № 047. 236 p. URL: ec.europa.eu/info/sites/info/files/ip047_en.pdf
6. Debt Sustainability Monitor 2017. European Economy Institutional Paper. January 2018. № 071. 256 p. URL: ec.europa.eu/info/sites/info/files/economy-finance/ip071_en.pdf
7. Bericht zur Tragfähigkeit der öffentlichen Finanzen / Bundesministerium der Finanzen. Berlin, 2005. 64 p. URL: www.bundesfinanzministerium.de/Content/DE/Standardar-tikel/Themen/Oeffentliche_Finanzen/Tragfaehige_Staatsfinanzen/2005-06-17-1-tragfaehig keitsbericht-anlage.pdf?__blob=publicationFile&v=3
8. Zweiter Bericht zur Tragfähigkeit der öffentlichen Finanzen / Bundesministerium der Finanzen. Berlin, 2008. 74 p. URL: www.bundesfinanzministerium.de/Content/DE/ Standardartikel/Themen/Oeffentliche_Finanzen/Tragfaehige_Staatsfinanzen/2008-06-04-2-tragfaehigkeitsbericht-anlage.pdf?__blob=publicationFile&v=9
9. Third Report on the Sustainability of Public Finances / Federal Ministry of Finance (BMF). Berlin, October 2011. 60 p. URL: www.bundesfinanzministerium.de/Content/ EN/Standardartikel/Press_Room/Publications/Brochures/2011-10-31-third-report-on-the-sustainability.pdf?__blob=publicationFile&v=3
10. Fourth Report on the Sustainability of Public Finances / Federal Ministry of Finance (BMF). Berlin, February 2016. 66 p. URL: www.bundesfinanzministerium.de/Content/ EN/Standardartikel/Press_Room/Publications/Brochures/2016-09-15-Fourth-Report-on-Sustainability.pdf?__blob=publicationFile&v=7
11. Fiscal sustainability report / Office for Budget Responsibility. London, July 2011. URL: obr.uk/docs/dlm_uploads/FSR2011.pdf
12. Fiscal sustainability report / Office for Budget Responsibility. London, July 2012. URL: obr.uk/docs/dlm_uploads/FSR2012WEB.pdf
13. Fiscal sustainability report / Office for Budget Responsibility. London, July 2013. URL: obr.uk/docs/dlm_uploads/2013-FSR_OBR_web.pdf
14. Fiscal sustainability report / Office for Budget Responsibility. London, July 2014. URL: cdn.obr.uk/41298-OBR-accessible.pdf
15. Fiscal sustainability report / Office for Budget Responsibility. London, June 2015. URL: obr.uk/docs/dlm_uploads/49753_OBR-Fiscal-Report-Web-Accessible.pdf
16. Fiscal sustainability report / Office for Budget Responsibility. London, January 2017. URL: cdn.obr.uk/FSR_Jan17.pdf
17. Konjunkturinstitutet. Förstudie: Konjunkturinstitutets berakning av S2-indikatorn. Specialstudier. January 2012. № 29. URL: www.konj.se/download/18.75c1a082150f472 195814b96/1447232178730/Specialstudie-29.pdf
18. National Institute of Economic Research. Is an Unchanged Public Sector Commitment a Sustainable Commitment? An assessment of the long-term sustainability of Swedish public finances. Occasional Studies. March 2014. № 39. URL: www.konj.se/download/18. 2de531e0151549bd6822c520/1448876059815/occasional-study-39.pdf
19. National Institute of Economic Research. The long-term sustainability of Sweden's public finances. Occasional Studies. March 2015. № 43. URL: www.konj.se/download/ 18.2de531e0151549bd6822b9af/1448875883622/The-long-term-sustainability-of-swedens-public-finances.pdf
20. National Institute of Economic Research. Fiscal sustainability report 2016. Occasional Studies. March 2016. № 47. URL: www.konj.se/download/18.2988ec81154205dcb 0fc8c51/1461069918567/Occasional-study-47-Fiscal-sustainability-report-2016.pdf
21. National Institute of Economic Research. Fiscal sustainability report 2017. Occasional Studies. April 2017. № 48. URL: www.konj.se/download/18.1756a71015b3ef099b 193e77/1491568627591/FiscalSustainabilityReport2017.pdf
22. National Institute of Economic Research. Fiscal sustainability report 2018. Occasional Studies. April 2018. № 48. URL: www.konj.se/download/18.11094cd61630080e00 2f21d/1524816375000/Hållbarhetsrapport engelsk.pdf
23. Report on the long-term sustainability of public finances in Switzerland / Federal Finance Administration. Bern, April 2008. 34 p. URL: www.efv.admin.ch/e/dokumentation/ downlo-ads/themen/wirtschaft/oekonomenteam/OE_Langfristperspektive_en.pdf
24. Report on the Long-Term Sustainability of Public Finances in Switzerland / Federal Department of Finance. Bern, 25 January 2012. 48 p. URL: www.alexandria.admin. ch/Langfristperspektive_e_web.pdf
25. Report on the Long-Term Sustainability of Public Finances in Switzerland / Federal Department of Finance. Bern, 28 April 2016. 80 p. URL: www.efd.admin.ch/dam/ efd/en/dokumente/home/dokumentation/publikationen/Langfristperspektiven2016.pdf.down¬load.pdf/Langfristperspektive-e.pdf
26. The Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2010 (Revised August 2010). 90 p. URL: www.cbo.gov/sites/default/files/ 111th-congress-2009-2010/reports/06-30-ltbo.pdf
27. CBO's 2011 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2011. 108 p. URL: www.cbo.gov/sites/default/files/112th-congress-2011-2012/reports/06-21-Long-Term_Budget_Outlook.pdf
28. The 2012 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2012. 109 p. URL: www.cbo.gov/sites/default/files/112th-congress-2011-2012/reports/06-05-Long-Term_Budget_Outlook_2.pdf
29. The 2013 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., September 2013. 126 p. URL: www.cbo.gov/sites/default/files/113th-congress-2013-2014/reports/44521-ltbo20130.pdf
30. The 2014 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., July 2014. 140 p. URL: www.cbo.gov/sites/default/files/113th-congress-2013-2014/reports/45471-long-termbudgetoutlook7-29.pdf
31. The 2015 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., June 2015. 132 p. URL: www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/50250-longtermbudgetoutlook-4.pdf
32. The 2016 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., July 2016. 118 p. URL: www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/51580-ltbo-2.pdf
33. The 2017 Long-Term Budget Outlook / Congressional Budget Office. Washington, D.C., March 2017. 55 p. URL: www.cbo.gov/system/files/115th-congress-2017-2018/reports/52480-ltbo.pdf
34. Financial Report of the United States Government 2010 / Department of the Treasury. Washington, D.C., 2010. 268 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/10frusg/10frusg.pdf
35. Financial Report of the United States Government 2011 / Department of the Treasury. Washington, D.C., 2011. 254 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/11frusg/11frusg.pdf
36. Financial Report of the United States Government 2012 / Department of the Treasury. Washington, D.C., 2013. 260 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/12frusg/12frusg.pdf
37. Financial Report of the United States Government 2013 / Department of the Treasury. Washington, D.C., 2014. 260 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/13frusg/FR-Summary-2013.pdf
38. Financial Report of the United States Government 2014 / Department of the Treasury. Washington, D.C., 2015. 268 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/14frusg/FR_02252015_Final.pdf
39. Financial Report of the United States Government 2015 / Department of the Treasury. Washington, D.C., 2016. 274 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/15frusg/02242016_FR(Final).pdf
40. Financial Report of the United States Government 2016/ Department of the Treasury. Washington, D.C., 2017. 274 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/16frusg/01112017FR_(Final).pdf
41. Financial Report of the United States Government 2017 / Department of the Treasury. Washington, D.C., 2018. 256 p. URL: www.fiscal.treasury.gov/fsreports/rpt/finrep/ fr/17frusg/02142018_FR(Final).pdf
42. Fiscal Sustainability Report / Office of the Parliamentary Budget Officer. Ottawa, 18 February 2010. 47 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ Publications/FSR_2010.pdf
43. Fiscal Sustainability Report 2011 / Office of the Parliamentary Budget Officer. Ottawa, 29 September 2011. 43 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ Publications/FSR_2011.pdf
44. Fiscal Sustainability Report 2012 / Office of the Parliamentary Budget Officer. Ottawa, 27 September 2012. 56 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ FSR_2012.pdf
45. Fiscal Sustainability Report 2013 / Office of the Parliamentary Budget Officer. Ottawa, 26 September 2013. 46 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ FSR_2013.pdf
46. Fiscal Sustainability Report 2014 / Office of the Parliamentary Budget Officer. Ottawa, 30 September 2014. 46 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/ FSR_2014.pdf
47. Fiscal Sustainability Report 2015 / Office of the Parliamentary Budget Officer. Ottawa, 21 July 2015. 18 p. URL: www.pbo-dpb.gc.ca/web/default/files/files/files/FSR_ 2015_EN.pdf
48. Fiscal Sustainability Report 2016 / Office of the Parliamentary Budget Officer. Ottawa, 28 June 2016. 31 p. URL: www.pbo-dpb.gc.ca/web/default/files/Documents/Reports/ 2016/FSR_2016/FSR_2016_EN.pdf
49. Fiscal Sustainability Report 2017 / Office of the Parliamentary Budget Officer. Ottawa, 5 October 2017. 125 p. URL: www.pbo-dpb.gc.ca/web/default/files/Documents/Re¬ports/2017/FSR Oct 2017/FSR_2017_FINAL_EN.pdf
50. Гасанов С.С., Кудряшов В.П., Балакін Р.Л. Формування системи індикаторів фінансової стійкості сектору загального державного управління. Фінанси України. 2012. № 9. С. 18–36. URL: finukr.org.ua/docs/FU_12_09_018_uk.pdf
51. Тимошенко М.В. Фіскальна стійкість як підґрунтя середньострокового бюджетного планування. Наукові записки Національного університету "Острозька академія", серія "Економіка". 2013. Вип. 23. С. 189–193. URL: ecj.oa.edu.ua/articles/2013/ n23/37.pdf
52. Лактіонова О.А. Методичний підхід до оцінки гнучкості фіскальної політики в умовах циклічного розвитку економіки. Проблеми економіки. 2014. № 3. С. 124–138. URL: www.problecon.com/export_pdf/problems-of-economy-2014-3_0-pages-124_138.pdf
53. Уманський І.І. Стійкість державних фінансів в умовах євроінтеграційних процесів. Фінанси України. 2015. № 1. С. 9–28. URL: finukr.org.ua/docs/FU_15_01_ 009_uk.pdf
54. Богдан І.В. Стійкість державних фінансів України та оцінка фіскального розриву на період до 2020 року. Фінанси України. 2015. № 9. С. 61–77. URL: finukr.org. ua/docs/FU_15_09_061_uk.pdf
55. Bogdan T., Landesmann M. From Fiscal Austerity towards Growth-Enhancing Fiscal Policy in Ukraine. wiiw Research Reports. April 2017. № 417.. 76 p. URL: wiiw.ac. at/from-fiscal-austerity-towards-growth-enhancing-fiscal-policy-in-ukraine-dlp-4189.pdf
56. Башко В. Й. Фіскальна стійкість та бюджетні правила в Україні. Фінанси України. 2017. № 6. C. 26–37. URL: finukr.org.ua/docs/FU_17_06_026_uk.pdf
57. Степанова О.В. Фінансування охорони здоров'я та фіскальна стійкість. Фінанси України. 2018. № 7. C. 64–80. URL: finukr.org.ua/?page_id=723&aid=4532&lang=uk
58. Escolano J. A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates. IMF Technical Notes and Manuals. January 2010. № 10/02. 26 p. URL: www.imf.org/external/pubs/ft/tnm/2010/tnm1002.pdf
59. Горюнов Е.Л., Котликофф Л., Синельников-Мурылев С.Г. Теоретические основы бюджетного разрыва как показателя долгосрочной фискальной устойчивости и его оценка для России. Научные труды. № 168P. Москва: Изд-во Ин-та Гайдара, 2015. 60 с. URL: iep.ru/files/text/working_papers/Nauchnye_trudy-168.pdf
60. European Commission. The impact of ageing on public expenditure: projections for the EU-25 Member States on pensions, healthcare, long-term care, education and unemployment transfers (2004-2050) – Annex. Special Reports. 2006. № 1/2006-Annex. URL: ec.europa.eu/economy_finance/publications/pages/publication6662_en.pdf
61. World Economic Outlook Database, April 2018. / World Economic Outlook database: Tab Delimited Values: By Countries. URL: www.imf.org/external/pubs/ft/weo/ 2018/01/weodata/download.aspx
62. Звітність про виконання бюджетів України за 2017 рік. URL: www.treasury. gov.ua/main/uk/doccatalog/list?currDir=400657.
63. Економічні та фінансові показники України. URL: www.ukrstat.gov.ua/imf/ Pokaz.html
Календарь событий
| Пн | Вт | Ср | Чт | Пт | Сб | Вс |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 30 | |||||
© Институт экономики и прогнозирования 2024. Все права защищены
