АНАЛІЗ ФОРМУВАННЯ ПРІОРИТЕТНИХ НАПРЯМІВ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ БЮДЖЕТУ УКРАЇНИ

Abstract

In modern conditions of development of economy of Ukraine and turbulent economic realities the budget is a material base of existence of the state, a form of realization of its functions, a basis of well-being of the population and the effective tool of realization of social and economic policy. The formation of a sufficient amount of its income and ensuring their effective use require special attention. Currently, there are a number of problems in Ukraine, namely: political instability, threat to the territorial integrity and sovereignty of the country, imperfect legislation and total corruption, the state budget is the main lever that maintains at least some balance of economic processes. Thus, its high-quality and effective implementation as the main centralized fund of funds is an integral factor in ensuring not only the current economic stability, but the potential development of the state as a whole. Public authorities are annually tasked to ensure the ratio of the state budget in terms of the amount of projected expenditures with total revenues and revenues. The purpose of the study is to analyze the revenues and expenditures of the State Budget of Ukraine, identify the main problems, shortcomings and proposals related to the justification and increase the efficiency of the process of formation and use of financial resources of the state. Research methods used in the work: method of logical generalization, structural method, graphical method, method of analysis, synthesis. The budget is one of the most important levers of state regulation of the economy, the impact on the economic situation, the adoption of anti-crisis measures and is an annual plan of public expenditures and sources of their financial coverage. At the same time, when making expenditures, first of all, it is necessary to proceed from the amount of revenues received and distribute them in such a way as to obtain the maximum effect and ensure proportional growth of revenue and expenditure parts of the state budget of Ukraine. Much attention should also be paid to the need to strengthen control over the movement of funds and responsibility for the inefficient use of budget resources. The expediency of making certain expenditures should be considered at the stage of budget planning, taking into account the real economic indicators and the crisis of the economy, then the budget deficit will be justified, and in the long run – reduced.