Budgeting technologies: realities and prospects for improvement
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The socio-economic transformations, which are taking place in Ukraine, and challenges to national security, which are predetermined by internal and external threats, require changes of scientific approaches to budget funds management and budgeting technologies’ improvement in order to improve social welfare and economic growth acceleration of Ukrainian state. The purpose of the research is the scientific justification of budgeting technologies, the detection of their application problems and the development of proposals for improvement paths. The conceptual approaches to budgeting definition are described, the types of budgeting technologies are characterized. The problems of application of program-target method of budget funds management in Ukraine are revealed and the ways of their solution are substantiated. The advantages and functioning peculiarities of participatory and gender-based budgeting are considered. Despite the providing expediency of social and economic development of society on the basis of inclusive growth concept, the necessity of budgeting technologies improvement is proven and the establishment of inclusive-budgeting technology on the basis of program-target, participatory and gender-based budgeting, the main stages of the inclusive aspects’ integration into the budget process are defined. The interpretation of the "inclusive-oriented budgeting" concept as a technology of budget funds management, which reflects the way of influencing of methods, forms, tools, levers of the budget mechanism on distribution relations is proposed, that is to provide the conformity of results of the formation and use of budget funds to priorities of the state’s socio-economic development (administrative and territorial formation), to citizens’ needs and it is based on the active participation of all stakeholders in budgetary procedures and equal opportunities in access to budget resources and public services. The practical application of the proposed management technology will enable to improve the population’s welfare and to ensure economic growth.
Authors and Affiliations
Zoriana Mykolaivna Lobodina
Keywords
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