Babych T. Budgeting in Ukraine: formation and perspectives for the development

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U004197

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

19-09-2008

Specialized Academic Board

26.006.04

Essay

In general - "budget" as a public finance plan, in particular - "budgeting" as a technology for public finance management. In the dissertation the author has argued a theoretical and organizational basis of budgeting at the macrolevel, the key components and instruments for it's implementation into the Ukrainian finance practice. Methods: historical, method of analogy, comperative method, analysis and system approach. Firstly in the dissertation the author propose a new approaches to the budget programs management and evaluation in Ukrainian practice. The author proposed an improvement for the medium-term budgeting in Ukraine, a new format for the Budget Resolution (Declaration). In the dissertation the author has done a retrospective analysis of budgeting's evolution as a part of budget management. Implementation: Budget Resolution format, legislative changes, theoretical and practical basis for the study process. Sphere of implementing: budgeting process in the public central executive bodies, studyprogramms.

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