Lavruk V. The mechanism of forming and using of the state budget (on material of enterprises AIC)

Research objects: the AIC's enterprises of Kamenets-Podolsk rajon. Research objectives: development of scientifically substantiated proposals and practical recommendations on advancing relationships between the AIC's enterprises and state and local budgets under conditions of formation of market economy. Methods: comparative - economical, monographics, economic-statistical, abstract - logical, calculation - design, forecasting(prediction), expert estimations. Theoretical and practical results: the proportional relation between increasing of the debts and receipts in the summary budget from the AIC's enterprises and reference regularity in change of the incomes of the budget is determined. The recommendations on improvement of the mechanism of crediting of the AIC's enterprises are developed by engaging in it of money resources of the state budget. The new forecasting methods of receipts to the budget are developed. Novelty of introduced: has received a further development interpretation of the economic al nature of a category "state budget". The economic efficiency of single fixed agricultural tax is determined and the comparative estimation of receipts to the budget from agrarian sector him under conditions of its existence and its absent is conducted. The recommendations on increase of efficiency of fulfilment of a revenue part of the budget are developed by partial repayment by the agroindustrial enterprises credit debts before the budget at the expense of available overpayment. Implementation degree: the scientific developments are used for preparation of utilised of instruction documents on cash fulfilment of the state budget; the proposals on increase of efficiency of formation and usages of the state budget are used by in oblast and rajon departments of the Treasury, tax inspections and the AIC's administrations. Efficiency: will promote to increase of the level of efficiency of fulfilment of the state budget by enterprises and organizations of the AIC, improvement of a financial conditions of the ag ricultural producers. Sphere, sector of use: bodies(organs) of exchequer and tax inspection, oblast and rajon AIC's administrations, agrarian enterprises.