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UDC 336.5
 
SHAPOVAL Stanislav,
Postgraduate of Chair of Finance of Kyiv National University of Trade and Economics
 

BUDGET EXPENDITURES PLANNING IN THE SYSTEM OF FINANCIAL AND ECONOMIC REGULATION 

Background. At the present stage of improving of financial and budget relations in Ukraine the need for development of budget planning system and improving of the efficiency of budget expenditures increases. The above mentioned substantiate the importance of optimal division of limited scope of budgetary funds in areas of social and economic development, provision of the correspondence of the structure of budget expenditures to defined strategic goals of the country.
The analysis of recent researches and publications. Among the important scientific researches of the issues of planning budget expenditures in the system of financial and economic regulation there are the works of John. Buchanan, M. I. Zapatrina, L. Lysyak, I. Lukianenko, A. Myarkovsky, Paul Samuelson, J. Chugunova, which are dedicated to it.
The aim of the research is the disclosure of theoretical and methodological foundations of planning of budget expenditures in the system of financial and economic regulation, improving the mechanism of its functioning in the budget process.
Materials and methods. Information and statistical data of the state statistical office, monographs and articles of domestic and foreign scientists are the materials of the research. In the scientific research a set of approaches and methods, including dialectical and structural were applied for the disclosure of the essence of budget planning in the system of social and economic development of the country.
The results of the research. The theoretical and methodological principles of planning of budget expenditures in the system of financial and economic regulation, mechanism of its functioning in the budget process as a tool of improve of efficiency, effectiveness and transparency of budgetary funds using were analyzed in the article. Priorities at the division of budget expenditures and provision of increasing of the level of their effective use were defined.
Conclusions. The system of budget control in the area of expenditure part of a budget significantly affects the stability of the financial system and macroeconomic balance. The issue of optimization of indicators of the budget deficit and budget expenditures, according to the priorities of economic policy of the country, improving the efficiency of the budget institute using in the area of «stimulation of domestic demand and economic growth is important». Disclosure of theoretical and methodological principles of planning of budget expenditures in the system of financial and economic regulation rises as an important issue in the works of domestic and foreign scientists, which is determined by global changes in the world economy.
 
Keywords: budget system, budget expenditure, budget deficit, budget control, budget planning, budget policy, budget strategy, economic cycles, financial and economic regulation.

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