Demyanyuk A. Budget process in democratic and market transformations conditions: subnational level

Object of study ? budget process in a democratic and market transformation. Purpose of the research ? deepen the theoretical framework and analysis of the practice of the budget process at the subnational level in terms of democratic and market transformation and development of evidence-based recommendations on the problems of its modernization. Methods – of abstraction and analogy, induction and deduction, grouping, analysis and synthesis of economic and statistical analysis, synthesis, comparison, observation and historical, economic-mathematical modeling. Results ? conducted a comprehensive study of theoretical principles and practices of the budget process at the subnational level and the directions of its modernization in democratic and market transformations. Novelty ? directions of modernization of the budget process at the subnational level using simulations of formation and distribution of budget resources, improved interpretation of the term "budget process at the subnational level," periods of market, democratic and fiscal transformation typology of systems and technologies of the budget process at the subnational level, obtained the further development determining budget priorities and support the implementation of budgetary procedures and establish procedures for making budgetary decisions at the subnational level, the formulation of the principles of transparency of the budget process at the subnational level with current technology. Introdused to the main financial management of the Ternopil oblast State administration, Government treasury service of Ukraine in the Ternopil region, main management of the economics of the Ternopil oblast State administration, in the educational process of Ternopil national economic University. Scope of application ? the use of territorial activity – the Ministry of Finance of Ukraine.