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INNOVATION INFRASTRUCTURES AND THEIR CONTRIBUTION TO SUSTAINABLE ECONOMIC DEVELOPMENT

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Abstract

Budget reporting is a key tool for ensuring transparency of public finances. Reflecting the debt burden in the reporting allows analysing the real state of the economy, assessing the sustainability of public obligations and the risks of their fulfilment. In the European Union, this process is based on unified standards and rules that ensure harmonisation of data among member states. In Ukraine, especially in the context of the war, reporting has undergone significant changes and faces challenges that require adaptation.


References

  1. Ademmer M., Boysen-Hogrefe J. The impact of forecast errors on fiscal planning and debt accumulation. Jahrbucher fur Nationalokonomie und Statistik. 2022. Vol. 242(2). P. 171–190.
  2. Ministry of Finance of Ukraine. (n.d.). Public debt and state-guaranteed debt. URL: https://mof.gov.ua/uk/derzhavnij-borg-ta-garantovanij-derzhavju-borg
  3. Sochka K. Public debt of Ukraine: current realities and problems. Acta Academiae Beregsasiensis. Economics. 2022. Vol. 2. DOI: 10.58423/2786-6742/2022-2-172-183.

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