METHODOLOGICAL BASES OF FORMING THE EXPENDITURES OF THE STATE BUDGET OF UKRAINE

Abstract

The article deals with the problems of the State budget expenditures formation, including the lack of: medium-term budget forecasting, coordination of programme financing socio-economic development current expenditures of the State budget, the real fiscal powers to local governments, the real results in reducing corruption. For a substantial improvement, forming of budgetary expenditures offers corresponding methodological bases that structurally consist of five constituents. The first constituent is an exposure of factors of influence of external and internal environment. A constituent – taking into account of these problems and directions of realization of events is second on their maximal leveling. The third constituent is forming of tool where the theory of behavioral finances, approach of the systems and methods of ground, is taken into account, in particular pluriist at a discussion, economic and mathematical presentation of project of charges, economic and mathematical ground of project of charges. The fourth warehouse has a principle in principle, among which the most effective will be tradition – science, knowledge, efficiency, and so on, the current situation is more important, more reliable. A fifth constituent stipulates such positions as obligatoryness of application of the three-year budgetary planning with taking into account of strategies and programs of development of industries of economy and industries of social sphere. The use of this providing will assist realization of the long-term public programs, optimization of the use of budgetary facilities, will create terms for control after the use of charges of budgets that in totality will determine ways for the increase of standard of life of population.