Logvinov P. Performance based budgeting in conditions of public finance decentralization

The thesis focuses on theoretical principles and evolutionary emergence of advanced technologies budgeting to develop practical recommendations for calculating the efficiency of budget funds in the changing order of the redistribution of financial resources to local governments. Investigated the specific features of performance based budgeting technology in European countries and the current state of using program-target method in Ukraine, which revealed shortcomings that impede full consumption of financial technology. The thesis contains scientifically grounded and practical proven recommendation for optimizing excessive number of budget programs at the level of local government, as repeatedly stressed by domestic scientists and practitioners as existing disadvantage and responsible practice of European municipalities.