BUDGET PLANNING AS A FINANCIAL REGULATION TOOL OF SOCIAL AND ECONOMIC DEVELOPMENT OF SOCIETY
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 3
Abstract
The economic essence of budget planning as a financial regulation tool of social and economic development of society is investigated. The analysis of budget planning methods used in Ukraine in the planning of budget revenues and expenditures is carried out. The features of using the program-target method of planning of expenditures of state and local budgets in Ukraine as a tool of medium-term budget planning are disclosed. Further directions of improvement of the practice of applying budget planning methods in conditions of reform in Ukraine are outlined.
Authors and Affiliations
S. V. Kachula
Keywords
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