Legal aspects of the programming budgeting development

Abstract

An article is devoted to the complex problem of the programming budgeting legislation aspects implementation in Ukraine and in the economically developed countries also. In Ukraine during the last two decades special legal documents were accepted in order to use the program-target method in the budgetary process regulation. Some of these documents are mentioned in this article. Taking into account the necessity of the legislation norms in the field of programming budgeting in Ukraine improvement, an international experience in the respective financial law sphere is important as a source of new ideas for the legislation norms in Ukraine further development and harmonization with legislation norms accepted in the economically developed countries also. That is why in this article programming budgeting international practice achievements and faults are analyzed. An attempt to concentrate attention on the respective problematic questions in the budgetary law sphere is undertaken. The characters of the administrative, centralized, model of the programming budgeting, which occur in the countries with the presidential form of govern, and also the contractive, decentralized, model of the programming budgeting, which occur in the countries with the considerable power of the parliament, are described. Attention is focused on the analysis of the accepted by the Organization for Economic Cooperation and Development programming budgeting classification, what includes the performance-oriented budgeting model, and also the performance budgeting models, namely: the presentational performance budgeting; the performance-informed budgeting; the direct performance budgeting. Comparative analysis of these models implementation shows that in order to reach positive result the financial law special acts were accepted in different countries. Taking into account the necessity of the public finance sphere organization improvement, it is reasonable for this purpose to concentrate attention on the performance-informed budgeting legislation development in Ukraine.