Do imperfect budget policies lead to uneven year-end spending? The comparison of Ukraine & Canada
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Дата
2019-05
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Ljubljana: Ljubljana School of Business
Анотація
Many organizations have budgets that expire at the end of the year and they may face
incentives to rush to spend resources on projects at the year-end. We are testing this
hypothesis using data from Ukraine’s and Canada’s state budgets for 2013-2017. Budget
expenditures for the last quarter of the fiscal year exceed the average and for the first quarter
they are lower than they should be on average. It is known that the in Ukraine a budget
policy became a state policy only in the 90s. Until that it was a part of the centralized
budget policy of the USSR.
After the declaration of independence, Ukraine started to introduce the scientific
substantiation and practical implementation of decisions and measures aimed at improving
the performance of a budget policy, so it is important to study the nature of this policy in
order to use the positive experience of the developed countries.
Опис
Ключові слова
бюджетна політика, фіскальна політика
Бібліографічний опис
Pantelyeyev V. Do imperfect budget policies lead to uneven year-end spending? The comparison of Ukraine & Canada / V. Pantelyeyev // Proceedings of the 1st International Scientific Conference Eastern European Conference of Management and Economics, May 24, 2019. - Ljubljana: Ljubljana School of Business, 2019. – Р. 23–28.