Degtiar I. Legal regulation of the application of the program-target method in the budget process

The dissertation is devoted to the complex analysis of legal regulation of program-targeted method application in budget process. It is proved that the program-targeted method is not only a doctrinal financial and legal category, but first of all is a mandatory legal method of managing budget funds at all budget process stages, which indicates its fundamental place in the modern budget process. In turn, the content of the program-targeted method consists of budget programs and subprograms; strategic planning; income and expenses; forecast, assessment and definition of authority; analysis, evaluation and monitoring of programs; transparency of the budget process and the participation of the public in it. It is determined that all stages of the budget process are carefully regulated by procedural norms of budget law, which ensures clear planning and observance of budget discipline. Each of the stages of the budget process is limited to certain deadlines and has time limits. It is noted that these stages occur sequentially, and this order cannot be changed