Proceedings of the International scientific and practical conference ―Israel Ukraine Forum of Science and Innovation‖ (April 27-29, 2026) / Publisher website: www.naukainfo.com. – Tel Aviv, Israel, 2026. - 262 p.

14 mechanisms to tax business entities, seize property, and generate income and expenditure. This pattern should be taken into account when resolving issues of the structural construction of public finances and the separation of its individual components. In the modern interpretation according to the IMF methodology, the public sector includes: the general government sector and the public corporations sector. The IMF Government Finance Statistics Manual 2014 (Washington, D.C.: International Monetary Fund, 2014) provides guidance on the identification of sectors involved in transactions with financial assets and liabilities. They include the following sectors: general government, non-financial corporations, financial corporations, households, and non-profit institutions serving households. Each of these sectors has significant financing characteristics (Figure 1). Fig. 1 Structure of the public sector Built by: [1, p.20] General government sector State-owned corporations sector Public sector Central government (authority) Regional authorities (management) Local authorities (administrations) State financial corporations Central Bank State depository corporations, except the central bank Social Security Fund Other state financial corporations State Depository Corporations State non-financial corporations