Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

BUDGET EXPENDITURES IN THE SYSTEM OF SOCIO-ECONO­MIC DEVELOPMENT OF THE COUNTRY

Автор: Sveta on .

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DOI:  http://doi.org/10.31617/visnik.knute.2019(124)07

UDC 336.14:330.3

CHUGUNOV Igor,
Doctor of Economic Sciences, Professor, Head of the Department of Finance,
Kyiv National University of Trade and Economics
Kyoto str., 19, Kyiv, 02156, Ukraine

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ORCID: https://orcid.org/0000-0003-4915-1267
 
SAMOSHKINA Olga,
Candidate of Economic Sciences (Ph. D.), Senior Researcher, Scientific Research Financial Institute,
Kyiv National University of Trade and Economics
Kyoto str., 19, Kyiv, 02156, Ukraine

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ORCID: https://orcid.org/0000-0002-1399-0299
 

BUDGET EXPENDITURES IN THE SYSTEM OF SOCIO-ECONO­MIC DEVELOPMENT OF THE COUNTRY

Background. At the modern stage of development of public relations is important to further development of the formation of budget expenditures directly enhancing their use of regulatory capacity, improve rational allocation of budgetary resources between the areas of public development considering its priorities and cyclical economic, social and demographic processes. Need to deepen the research question long-term forecasting of budget expenditures, principles of annual and medium-term planning of budget expenditures based on program-target budgeting and taking into account the dynamics of demographic development.
The aim of the article is to reveal the theoretical foundations and improve the methodological principles of the formation of budget expenditures in the system of state regulation of socio-economic development of the country.
Materials and methods. Theoretical and methodological basis of the research consisted of scientific works of domestic and foreign scientists on the formation of budget expenditures, as well as legal acts on state policy in the field of budget expenditures. In the process of research, a set of scientific methods and approaches, including systemic, structural-functional, generalization, analysis and synthesis, factor and comparative analysis, have been used.
Results. The essence of budget expenditures as an instrument of regulation of social and economic development of the country is revealed. The structural-functional model of the system of budgetary regulation in the field of expenditures, the institutional principles of forming budget expenditures in the system of state strategic planning is substantiated. The directions of improvement of the system of perspective forecasting and planning of the budget expenditure are determined. Methodological approaches to evaluating the effectiveness of budget programs and activities of budget funds managers have been improved.
Conclusion. The development of social relations requires of increased use of budget expenditures as an instrument of regulation of socio-economic development of the country, which involves the formation of indicators of the volume and structure of the expenditure part, taking into account their impact on the dynamics of economic, social and demographic processes, taking into account their cyclicality, priorities of social development and effect­tiveness budgetary activity. The system of budgetary regulation in the field of expenditures can be reproduced by a structural-functional model, which is based on the provisions of adaptive budget architectonics and provides for regulation of the volume and structure of the expenditure part of the budget, budget deficit, interbudgetaryrelations taking into account the dynamics of economic and socio-demographic processes, budget revenues, public debt. Strengthening the relationship between the strategic goals of the country’s development and the effectiveness of public administration needs to improve the system of perspective fore­casting and planning of budget expenditures in the following areas: introduction of long-term forecasting of the expenditure part of the budget; streamlining the medium and annualplan­ning of budget expenditures in accordance with a defined long-term budget strategy based on the principle of sliding planning.

Keywords: budget expenditures, budget program, budget funds manager, budget  effectiveness, budget regulation, budget forecasting, budget strategy, budget planning, socio-economic developmentof the country.

 

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