Development of the budgetary expenditures planning system in Ukraine
Authors: Кrykun Tatiana 
Published: October 2018

The subject of the study is the theoretical and practical issues of the development of the budget planning system in Ukraine. The purpose of the study is to reveal the theoretical and methodological principles of planning budget expenditures as a tool for influencing the social development of the country. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The economic essence of budget expenditures is disclosed. Peculiarities of formation of budget expenditures in conditions of economy transformation are analyzed. It has been determined that the use of budget expenditures as a tool for regulation of socio-economic development of the country has certain features during the period of transformational changes in the economy, its structural adjustment, which consists in ensuring the macroeconomic equilibrium, creating a favorable financial and economic environment for the development of market relations, support of strategic sectors of the economy, including those aimed at domestic consumption. The main objective of strengthening the qualitative level of budget expenditure planning is to ensure long-term macroeconomic and social stability in the state. At the present time, it is important to deepen the theoretical and methodological principles of forming budget expenditures as a component of the regulatory mechanism of financial policy of the country, which will enable to strengthen the relationship of financial regulation with the dynamics of socio-economic development. The field of application of the results of work. Budget. Budgetary regulation of social development. Budget expenditures. Conclusions. Financial resources of the budget influence economic growth, structural transformations in the branches of economy, equalization of regional disproportions, development of human capital and increase of a high level of social protection of the population. During the years of Ukraine's emergence as an independent state, the underlying foundations and corresponding mechanisms for functioning of a sufficiently effective system of forming budget expenditures as one of the conditions for conducting a consistent fiscal policy aimed at economic growth have been formed. The budget process, depending on the changes in internal and external economic factors, the development of financial and economic relations, the increase of the quality requirements, the provision of state services of public services inherent permanent adaptation mechanisms that affect the need to improve the management of budget resources, which will provide the opportunity to ensure the effectiveness of economic transformations, sustainability budgetary system, increase the quality of budget planning and forecasting, and the efficiency of using budget funds. It is advisable to further strengthen systemicity and consistency in the implementation of state policy in the area of budget expenditures planning, to determine the optimal structure and content of budget programs, their correspondence to indicators of development of economic sectors in the short and medium term and directions of social and economic development of the country.