Gladchenko L. Budget deficit optimization: western theory and practice

Budget deficit in developed countries. Researching in budget deficit regulation theory and practice, working out on this framework and with taking into account national aspects recommendations for Ukraine. Dialect approach, scientific abstraction method, analysis, synthesis, comparison, observation, grouping, generalization. The more precise definition of budget deficit was given, the definition of "fiscal deficit" was worked out, budget deficit optimization criterions were formulated. It was also proposed criterions for separations of budget revenues and receiptions, worked out the system of budget deficit estimation measures. The recommendations for budget deficit regulation improvement in Ukraine were applicated in practice. The parliament and general government institutions, the process of some financial subjects studying.