СПЕЦИФІКА УПРАВЛІННЯ БЮДЖЕТНИМИ РИЗИКАМИ СТАЛОГО РОЗВИТКУ РЕГІОНУ

Abstract

The article scientifically substantiates and develops the conceptual provisions of the theory and methodology of formation of budgetary and tax mechanisms, provides practical recommendations for the development of fiscal mechanisms of sustainable development of regions. The author has developed methodological tools for assessing the functioning of fiscal mechanisms at the regional level in terms of forward-looking indicators and risk-oriented indicators for assessing the functioning of fiscal mechanisms. It is proposed to create a classifier of budgetary risks of sustainable development of regions, which can be used in forecasting and analytical activities of financial and control bodies of the federal, regional and local levels. The author's approach to the management of budgetary risks of sustainable development of the region is substantiated. It is noted that modern methods of reducing budget risk are the introduction of software forms of budget expenditure planning, the method of risk diversification, the method of optimal management, synergetic method and the application of new principles of public and municipal finance management; the advantages of methods for assessing budgetary risks of sustainable development are outlined. The author outlines the scheme of budget risk management of sustainable development of the region, which includes: strategy of socio-economic development of the subject of Ukraine; forecast of socio-economic development of the region for a three-year period with the addition of variable indicators; forecast of the main parameters of the regional budget and budgeting taking into account priorities and constraints; approval of the budget of the subject of Ukraine, substantiation of methods of management of budgetary risks of sustainable development of the region; budget execution, budget risk management of sustainable development; control over the results of budget risk management. It is proved that high-quality and effective management of budget funds by participants in fiscal relations requires timely identification of possible budgetary risks and determining the correct way to assess them. Substantiated proposals for improving budget risk management, which will help improve the quality of budget risk assessment.