Economic and Social Importance of Modern SMART Technologies of Budgeting at the Local Level

Problemi Ekonomiki

Tilichenko Yevhenii H.¹  Stepura Maryna M.²  Kotina Hanna M.³ 

[1] ;Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Kyiv National Economic University named after V. Hetman;Candidate of Sciences (Economics), Associate Professor, Department of Finance, Kyiv National Economic University named after V. Hetman;

关键词: SMART technologies;    procurement;    infrastructure gap;    public-private partnership;    participative budget;    financial development strategy;   

DOI  :  

来源: DOAJ

【 摘 要 】

The aim of the article is to study the main SMART technologies of budgeting in terms of their economic and social aspects, consider the risks and prospects of their implementation at the local level in Ukraine. The article is dedicated to description of modern SMART technologies of budgeting. The essence of the concept of infrastructure gap is defined, the necessity of its overcoming through increasing capital expenditures is substantiated. The main methods of financing capital investments are disclosed, the advantages and disadvantages of public-private partnership are determined. The technology of participative budget, its history, features of its introduction and functioning in Poland, Germany and Ukraine are described. The necessity of implementing the Public Finance Management Strategy for 2017-2021 in Ukraine is justified, and risks related to it are investigated.

【 授权许可】

Unknown