Consolidation of Public Finances as a Tool for Minimising Disparities in the Sectoral Structure of the National Economy

The present paper sets the task to consider the issues of public financial resources consolidation in the context of disclosing tax and budgetary policy tools to minimise disparities in the sectoral structure of the Ukrainian economy. The relevance of the study is determined by the topicality of the issues of consolidation and subsequent synchronisation of the finances of public structures in order to create the necessary conditions to minimise the differences between sectors of the Ukrainian economy. In this context, it is extremely important to consider the issues of public finance consolidation through the prism of disclosing the fiscal policy tools as a means of minimising the disparities in the sectoral structure of the Ukrainian economy. The issues of budgetary policy and the economy of Ukraine are extremely important from the standpoint of assessing the correctness of the chosen course of development of Ukrainian society in general and individual sectors of the national economy in particular. The purpose of this study is to assess the real state of the country's budgetary policy in general and in the context of the consolidation of public finances as a tool to minimise these disparities in particular, as well as to consider some aspects of the current status of the Ukrainian economy. The leading approach of the study is a combination of quantitative and qualitative analysis of the matter at hand. The main results of the study were: an assessment of the level of disparities in the distribution of funds from the state budget of Ukraine for 2020; determination of the main directions for the consolidation of public finances when planning the state budget for the current financial year. Prospects for further research in this direction are determined by the importance of various aspects of the distribution of public finances in various spheres of the national economy and the need to create optimal conditions for their proper distribution. The applied value of this study lies in the assessment of the prospects for consolidating public finance as a tool to minimise the disproportions in the sectoral structure of the Ukrainian economy and the possibility of searching for and then introducing optimal ways for a qualitative resolution of this issue