Kovpak O. Institutional instruments to strengthen budgetary security of Ukraine

The thesis is devoted to solving scientific problems related to the development and implementation of institutional instruments to strengthen budgetary security of the state. The theoretical and methodological principles of the study of budgetary security are considered, the essence of budgetary security of the state is clarified, the definition of "budget security" is expanded and refined, and the institutional and economic factors of budgetary security are systematized and generalized. The methodology for assessing the level of fiscal security of the country has been improved, the boundary conditions of the budgetary security (lower threshold, lower norm, upper norms and upper threshold) are determined. The state of budgetary security is analyzed on the basis of the proposed methodology, dynamics of key indicators of budgetary security and its integral indicator. The budgetary security forecast for the short-term perspective is carried out. Institutional analysis of the development of the budget sphere of Ukraine in the context of economic security is conducted; mechanisms for strengthening budgetary security of Ukraine are proposed, including organizational and institutional priorities of fiscal security formation of Ukraine and institutional instruments for countering threats to the development of the budget sphere. The directions of improvement of institutional support of intergovernmental fiscal relations in Ukraine are proposed. The means of counteracting financial security threats, created by imperfect fiscal policy in Ukraine, are determined.