Звіт про виконання Державного бюджету за 2015 рік

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1 Звіт про виконання Державного бюджету за 2015 рік 23 березня 2016

2 КЛЮЧОВІ ВИКЛИКИ ДЛЯ ВИКОНАННЯ БЮДЖЕТУ Низька бюджетна дисципліна Рекордні потреби на оборону та безпеку, обслуговування держборгу Падіння економіки Девальвація національної валюти Падіння експорту через торгові санкції Російської Федерації Відкладання видатків розпорядниками коштів на кінець року 2 2

3 КЛЮЧОВІ ДОСЯГНЕННЯ ЗА 2015 РІК Вперше за 4 роки держбюджет повністю виконано по доходах Здійснено перший етап фіскальної децентралізації і збільшено доходи місцевих бюджетів Профінансовано всі ключові потреби бюджету: рекордні видатки на оборону і безпеку жодних затримок по соціальних виплатах прискорено підвищення соціальних стандартів на 13% на 3 місяці (вересень замість грудня) збільшено капітальні видатки (+136%) Знижено дефіцит державного бюджету з 4.9% ВВП до 2.3 % ВВП 3

4 ДЕФІЦИТ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ У РР ,7 4,2 4,9 % ВВП* 3 2 1,7 2, * ВВП за роки оцінка Державної служби статистики за методологією СНР

5 ЧОМУ ФІСКАЛЬНА КОНСОЛІДАЦІЯ ВАЖЛИВА? Діагр. «Фіскальна консолідація і динаміка розвитку економіки в Ірландії» 10,0 5,0 6,9 0,0-1,8-5,0-5,6 % ВВП -10,0-15,0-20,0-25,0-30,0-35,0-32,3 Дефіцит бюджету, % ВВП ВВП, % реального зростання

6 ДОХОДИ ДЕРЖАВНОГО БЮДЖЕТУ У РОКАХ 100,4 90,3 94,2 94,6 100,5 млрд. грн рік 2012 рік 2013 рік 2014 рік* 2015 рік планові надходження фактичні надходження у % до плану Річний план за доходами виконано вперше за 4 роки 6

7 ПЛАН І ФАКТ ПО ДОХОДАХ: КЛЮЧОВІ СТАТТІ (загальний фонд Державного бюджету) План 100% 89,1 105,8 100,1 94,3 89,1 101,9 97,9 99,8 93,2 105,1 84,5 106,6 89,3 88,0 100,0 102,2 податок та збір на податок на прибуток ПДВ з вироблених на доходи фізичних осіб підприємств території України товарів ПДВ з ввезених на територію України товарів акцизний податок ввізне мито рентна плата за користування надрами кошти, що перераховуються НБУ 2014 рік, % 2015 рік, % Надходження по більшості податків значно зросли порівняно з 2014 роком і були виконані більше плану 7

8 ЩО ЗМІНИЛОСЬ В ПОДАТКОВІЙ ПОЛІТИЦІ Скорочення кількості податків і зборів у 2 рази з 22 до 11. Запровадження системи електронного адміністрування ПДВ. Розширення сфери застосування РРО. Підвищення специфічних ставок акцизного податку (сигарети, пальне, транспортні засоби). Зарахування до державного бюджету 60% ПДФО, що сплачується на території м. Києва (у 2014 р. 50%) та 25% на території кожного місцевого бюджету (у 2014 р. 0%) у зв'язку зі зміною міжбюджетних відносин. Спрямування 10% податку на прибуток до місцевих бюджетів. 8 8

9 БЮДЖЕТНА ДЕЦЕНТРАЛІЗАЦІЯ У 2015 році здійснено перший етап фінансової децентралізації o Розширено права органів місцевого самоврядування. o Збільшено джерела формування доходів місцевих бюджетів. o Систему вертикального збалансування усіх місцевих бюджетів замінено системою горизонтального вирівнювання податкоспроможності територій. o Запроваджено нові субвенції з державного бюджету місцевим бюджетам, зокрема освітня, медична та інші. 259

10 ЗБІЛЬШЕННЯ РЕСУРСУ МІСЦЕВИХ БЮДЖЕТІВ (загальний фонд, з урахуванням міжбюджетних трансфертів) млрд. грн Додатковий ресурс

11 ВИДАТКИ НА БЕЗПЕКУ І ОБОРОНУ У РОКАХ Річний бюджет (млрд. грн.) % від всього видатків бюджету 12.4% 11.6% 11.2% 14.8% 16.6% % ВВП 4,0% 4,9% 3,0% 3,1% 3,1% 3,2% 3,0%

12 КАПІТАЛЬНІ ВИДАТКИ ДЕРЖАВНОГО БЮДЖЕТУ У РОКАХ млрд. грн. 17,8 7,4 17, рік 2014 рік 2015 рік Високі показники виконання бюджету дозволили поступово відновлювати капітальні видатки. 12

13 ВИДАТКИ НА ОБСЛУГОВУВАННЯ БОРГУ У РОКАХ млрд. грн. 15,5 23,1 24,2 31,7 48,0 84, рік 2011 рік 2012 рік 2013 рік 2014 рік 2015 рік 13

14 ВАЖЛИВІСТЬ ФІСКАЛЬНОЇ КОНСОЛІДАЦІЇ ДЛЯ КРАЇНИ Зменшення дефіциту бюджету, покращення фіскальної дисципліни та, як наслідок, оздоровлення державних фінансів дозволять досягти: Зменшення боргового навантаження Зменшення інфляційного тиску Зменшення податкового навантаження в економіці держава стає «дешевшою» для її громадян Збільшення інвестиційного ресурсу у приватний бізнес Повернення впевненості інвесторів у «завтрашньому дні» Створення умов для сталого розвитку економіки Державні фінанси = Ваші гроші 14 14

15 Дякую за увагу! 23 березня 2016

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