Pantelyeyev, V.2020-01-172020-01-172019Pantelyeyev V. Do imperfect fiscal policies lead to uneven year-end spending? The comparison of Ukraine & Canada / V. Pantelyeyev // Economic security at risk: findings from digitalization of the national economy: Collective monograph. - Vol.5. - Bydgoszcz, Poland: University of Economy in Bydgoszcz, Publishing House, 2019. – Р. 239–250.978-83-65507-29-7https://ekhnuir.karazin.ua/handle/123456789/15177Many 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.enfiscal policyrevenuesspendingArticle