{"id":"https://openalex.org/W4387192595","doi":"https://doi.org/10.52566/msu-econ3.2023.58","title":"The state budget of Ukraine: Diagnostics in the context of martial law","display_name":"The state budget of Ukraine: Diagnostics in the context of martial law","publication_year":2023,"publication_date":"2023-07-26","ids":{"openalex":"https://openalex.org/W4387192595","doi":"https://doi.org/10.52566/msu-econ3.2023.58"},"language":"en","primary_location":{"id":"doi:10.52566/msu-econ3.2023.58","doi":"https://doi.org/10.52566/msu-econ3.2023.58","is_oa":true,"landing_page_url":"https://doi.org/10.52566/msu-econ3.2023.58","pdf_url":"https://economics-msu.com.ua/web/uploads/pdf/\u201cScientific Bulletin of Mukachevo State University. Series \u201cEconomics\u201d_10(3)_2023-58-66.pdf","source":{"id":"https://openalex.org/S4210174903","display_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","issn_l":"2313-8114","issn":["2313-8114","2518-1254"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://economics-msu.com.ua/web/uploads/pdf/\u201cScientific Bulletin of Mukachevo State University. Series \u201cEconomics\u201d_10(3)_2023-58-66.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047066058","display_name":"Olena Tsyhanenko","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I25822123","display_name":"Sumy State University","ror":"https://ror.org/01w60n236","country_code":"UA","type":"education","lineage":["https://openalex.org/I25822123"]},{"id":"https://openalex.org/I4210125217","display_name":"Mukachevo State University","ror":"https://ror.org/028xcne52","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210125217"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Olena Tsyhanenko","raw_affiliation_strings":["PhD in Economic Sciences Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","Scientific Bulletin of Mukachevo State University","Student Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PhD in Economic Sciences Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","institution_ids":["https://openalex.org/I25822123"]},{"raw_affiliation_string":"Scientific Bulletin of Mukachevo State University","institution_ids":["https://openalex.org/I4210125217"]},{"raw_affiliation_string":"Student Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","institution_ids":["https://openalex.org/I25822123"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5082579486","display_name":"Hanna Samus","orcid":"https://orcid.org/0000-0002-6962-5450","observed_orcids":["https://orcid.org/0000-0002-6962-5450"]},"institutions":[{"id":"https://openalex.org/I25822123","display_name":"Sumy State University","ror":"https://ror.org/01w60n236","country_code":"UA","type":"education","lineage":["https://openalex.org/I25822123"]},{"id":"https://openalex.org/I4210125217","display_name":"Mukachevo State University","ror":"https://ror.org/028xcne52","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210125217"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Hanna Samus","raw_affiliation_strings":["PhD in Economic Sciences Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","Scientific Bulletin of Mukachevo State University","Student Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PhD in Economic Sciences Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","institution_ids":["https://openalex.org/I25822123"]},{"raw_affiliation_string":"Scientific Bulletin of Mukachevo State University","institution_ids":["https://openalex.org/I4210125217"]},{"raw_affiliation_string":"Student Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","institution_ids":["https://openalex.org/I25822123"]}]},{"author_position":"last","author":{"id":null,"display_name":"Alina Medvid","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I25822123","display_name":"Sumy State University","ror":"https://ror.org/01w60n236","country_code":"UA","type":"education","lineage":["https://openalex.org/I25822123"]},{"id":"https://openalex.org/I4210125217","display_name":"Mukachevo State University","ror":"https://ror.org/028xcne52","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210125217"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Alina Medvid","raw_affiliation_strings":["Student Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","PhD in Economic Sciences Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","Scientific Bulletin of Mukachevo State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Student Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","institution_ids":["https://openalex.org/I25822123"]},{"raw_affiliation_string":"PhD in Economic Sciences Classic Professional College of Sumy State University 41600, 39 Sadova Str., Konotop, Ukraine","institution_ids":["https://openalex.org/I25822123"]},{"raw_affiliation_string":"Scientific Bulletin of Mukachevo State University","institution_ids":["https://openalex.org/I4210125217"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.0834,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.77595984,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"10","issue":"3","first_page":"58","last_page":"66"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.9189000129699707,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.9189000129699707,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.07769999653100967,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/state-budget","display_name":"state budget","score":0.8669999837875366},{"id":"https://openalex.org/keywords/martial-law","display_name":"martial law","score":0.9520000219345093},{"id":"https://openalex.org/keywords/budget-revenues","display_name":"budget revenues","score":0.7940000295639038},{"id":"https://openalex.org/keywords/budget-expenditures","display_name":"budget expenditures","score":0.9739999771118164},{"id":"https://openalex.org/keywords/budget-deficit","display_name":"budget deficit","score":0.9449999928474426},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.7450000047683716},{"id":"https://openalex.org/keywords/non-tax-revenue","display_name":"non-tax revenue","score":0.9169999957084656},{"id":"https://openalex.org/keywords/budget-execution","display_name":"budget execution","score":0.5389999747276306},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.6010000109672546},{"id":"https://openalex.org/keywords/capital-outflows","display_name":"capital outflows","score":0.7710000276565552},{"id":"https://openalex.org/keywords/budget-preparation","display_name":"budget preparation","score":0.32600000500679016},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.34299999475479126}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6017860174179077},{"id":"https://openalex.org/C45619296","wikidata":"https://www.wikidata.org/wiki/Q17010135","display_name":"Deficit spending","level":3,"score":0.5480102896690369},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5433109998703003},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.49101877212524414},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4872835874557495},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42237389087677},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3885990083217621},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3607311546802521},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3172426223754883},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24188756942749023},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.12053647637367249},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11597543954849243},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52566/msu-econ3.2023.58","doi":"https://doi.org/10.52566/msu-econ3.2023.58","is_oa":true,"landing_page_url":"https://doi.org/10.52566/msu-econ3.2023.58","pdf_url":"https://economics-msu.com.ua/web/uploads/pdf/\u201cScientific Bulletin of Mukachevo State University. Series \u201cEconomics\u201d_10(3)_2023-58-66.pdf","source":{"id":"https://openalex.org/S4210174903","display_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","issn_l":"2313-8114","issn":["2313-8114","2518-1254"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52566/msu-econ3.2023.58","doi":"https://doi.org/10.52566/msu-econ3.2023.58","is_oa":true,"landing_page_url":"https://doi.org/10.52566/msu-econ3.2023.58","pdf_url":"https://economics-msu.com.ua/web/uploads/pdf/\u201cScientific Bulletin of Mukachevo State University. Series \u201cEconomics\u201d_10(3)_2023-58-66.pdf","source":{"id":"https://openalex.org/S4210174903","display_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","issn_l":"2313-8114","issn":["2313-8114","2518-1254"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387192595.pdf","grobid_xml":"https://content.openalex.org/works/W4387192595.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1970638247","https://openalex.org/W2043202238","https://openalex.org/W2043246188","https://openalex.org/W2136078637","https://openalex.org/W2323266160","https://openalex.org/W2510126882","https://openalex.org/W2615467778","https://openalex.org/W3118736085","https://openalex.org/W4313907038","https://openalex.org/W4362645882","https://openalex.org/W4386403779"],"related_works":["https://openalex.org/W4366773610","https://openalex.org/W4383426645","https://openalex.org/W4411062910","https://openalex.org/W4405887333","https://openalex.org/W4389856516","https://openalex.org/W4313336760","https://openalex.org/W4387334636","https://openalex.org/W7034792151","https://openalex.org/W3212701571","https://openalex.org/W4404151587"],"abstract_inverted_index":{"At":[0],"the":[1,10,13,17,26,43,48,58,97,100,105,114,117,120,124,129,146,154,175,180,185,192,201,205,217,234,250,269,275,281,292,295,300,303,311,316],"current":[2,121],"stage":[3],"of":[4,6,12,19,37,47,51,99,107,123,131,140,153,162,184,204,216,233,238,252,268,274,280,284,294,302,315,319],"development":[5],"a":[7,198,210],"market":[8],"economy,":[9],"efficiency":[11],"state":[14,101,122,125,147,155,186,276,296,301],"depends":[15],"on":[16,72,113,259,291],"quality":[18],"budgeting":[20],"and":[21,31,45,66,68,82,88,92,109,127,134,142,164,182,209,245,265,271,307,313],"execution,":[22,67],"as":[23],"it":[24,288],"is":[25,289,305],"main":[27,59,176],"instrument":[28],"for":[29,242],"mobilising":[30],"spending":[32],"public":[33],"resources.":[34],"The":[35,77,94,138,151,167,172,255,278],"purpose":[36],"this":[38],"study":[39,78,118,173,282],"was":[40,149,158,170],"to":[41,56,69,74,104,145,179,195,226,261,309],"diagnose":[42],"revenues":[44,133,144,312],"expenditures":[46,135,157,314],"State":[49,317],"Budget":[50,318],"Ukraine":[52,320],"under":[53],"martial":[54],"law,":[55],"identify":[57],"problems":[60,177,264],"that":[61,299],"impede":[62],"effective":[63,240],"budget":[64,102,126,132,148,156,168,243,253,297,304],"formation":[65],"provide":[70],"recommendations":[71,258],"how":[73,260],"eliminate":[75],"them.":[76],"used":[79],"empirical,":[80],"theoretical,":[81],"statistical":[83,115],"research":[84],"methods,":[85],"namely":[86],"description":[87],"comparison;":[89],"synthesis,":[90],"analysis,":[91],"generalisation.":[93],"paper":[95,256],"examined":[96],"essence":[98],"according":[103],"opinions":[106],"foreign":[108],"Ukrainian":[110],"researchers.":[111],"Based":[112],"data,":[116],"described":[119],"analysed":[128,159],"dynamics":[130],"in":[136,160,191,200,212,222],"2018-2022.":[137],"structure":[139,152],"tax":[141,223,227],"non-tax":[143],"investigated.":[150],"terms":[161],"economic":[163],"functional":[165],"classification.":[166],"deficit":[169],"analysed.":[171],"highlighted":[174],"related":[178],"preparation":[181,244],"execution":[183],"budget,":[187],"namely:":[188],"military":[189],"operations":[190],"country":[193],"leading":[194,225],"capital":[196],"outflows;":[197],"decrease":[199],"growth":[202],"rate":[203],"gross":[206],"domestic":[207],"product":[208],"decline":[211],"production;":[213],"insufficient":[214],"filling":[215],"reserve":[218],"fund;":[219],"an":[220,239],"increase":[221],"rates":[224],"evasion":[228],"by":[229],"business":[230],"entities;":[231],"instability":[232],"national":[235],"currency;":[236],"lack":[237],"strategy":[241],"execution;":[246],"imperfect":[247],"control":[248],"over":[249],"implementation":[251],"programmes.":[254],"offers":[257],"overcome":[262],"these":[263],"promote":[266],"optimisation":[267],"revenue":[270],"expenditure":[272],"sides":[273],"budget.":[277],"results":[279],"are":[283,321],"practical":[285],"importance,":[286],"since":[287],"based":[290],"analysis":[293],"indicators":[298],"determined":[306],"ways":[308],"balance":[310],"identified":[322]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-09-30T00:00:00"}