Концептуалізація бюджетної політики в фінансово-економічній системі держави

Abstract

Scientific research consists of substantiating and developing conceptual frameworks and recommendations for the formation of the budget regulation effective mechanism in Ukraine in the coordinates of the macroeconomic stabilization policy.The purpose of the work is to study the systematization of the tool base for modelling the mechanism of budget management in the financial and economic state system and develop conceptual approaches to local budget development in the context of financial decentralization in Ukraine during 2018–2020 years. The authors had studied the structure of the budget mechanism and components of the budget management system as an instrumental basis for the conceptualization of local budgets in the economic system of the state. The practical side of the work is the monitoring of the effectiveness of the formation of the revenue side of local budgets as a financial basis for socio-economic regions development. In general, the implementation of administrative-territorial reform and the introduction of changes in the territorial organization of power in Ukraine provided an update of the system of revenue generation of local budgets.The analysis of the selected research issues provides the conceptual basis for the formation of the mechanism of budget regulation in Ukraine; forms the platform for the development of macroeconomic stabilization policies. Prospects for further research are improving the issues of the effective functioning mechanism of the budget area and the implementation of integrated management analysis.