The article outlines a number of large-scale and priority tasks faced by the Ukrainian economy and society today that not only necessitate search of the financial resources for their implementation, but also require reconstruction of the state financial system as such.
It is substantiated that the fiscal stability achievements based on consolidation of the state finance, improvement of efficiency of the budget preparation and fulfillment, determination of the priority directions and development of the relevant mechanisms of expense coverage, changes in the fiscal system of Ukraine based on the UNO-approved Sustainable Development Goals and Accountability Framework for the Post-2015 Development Agenda combines the problems and the means of their resolution. Focusing on the key points of the home historical experience, in particular, the advantages and disadvantages associated with the forms and methods of financial management in the Soviet economy of 1930-1960’ the use of which has made it possible to resolve the strategic problems of development of the industrial technological fundamentals, victory in the World War II and country restoration the after the war may contribute to the success. It is determined that in the conditions of the statehood nature change, the formation of the centralized management system, the state finance should have become the means of accumulation and redistribution of the economic resources in the first place. It is specified that the taxes had been the tool to collect the monetary funds for the needs of the country as the form of implementation of the proletarian dictatorship, as well as the means of class struggle and socialistic transformation of the society, in other words, it is a consolidation of the new socialistic relations. The state expenses had been the form of financial support of the socialized national economy sector development.
The article describes transformation of the fundamental categories contents of the financial theory in the period of the administrative-command management system establishment generally reflected in the politico-economic definition of the state budget as the plan of the state expenses and revenues aggregating the annual development prospects of the separate branches of the national economy, encompassing all of the resources gained by the country. The attention is devoted to the additional means of attraction of the people’s savings for the economic development needs that should have been the state loan. The summary reinforces that the entire system of financial relations had been governed by the single goal of revolutionary reconstruction of the country as well as the implementation of the socio-economic transformations.
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