Fetishchenko Y. Planning of state budget expenditures as a tool for regulating the socio-economic development of the country

The conceptual and categorical research is analyzed and clarified by defining the concept of "state budget expenditure planning", which is interpreted as the process of preparation and adoption of public administration decisions on the use of the centralized fund of the state to achieve the necessary rates and proportions of economic growth and social welfare. The most important principles of state budget expenditure planning have been identified and disclosed, including systematization, complexity, realism, transparency and openness. The concept of strategically oriented planning of state budget expenditures has been developed, which provides for: formation of an integrated system of state strategic planning focused on priority goals of state policy and strategic goals of socio-economic development of the state; correspondence of the state strategy of regional development to the state strategy of development of the state and disclosure in the state strategies of development of separate branches (spheres) of the strategic purposes of the state; integration of the process of planning state budget expenditures into the system of public administration, the formation of relationships between budget expenditures and goals, directions, priorities of socio-economic development of the state, defined by state strategic documents; monitoring and evaluating the effectiveness of the implementation of state strategies and action plans in the form of reports on the implementation of medium-term and short-term plans, and if necessary - adjusting (updating) the relevant plans of the executive authorities. The approach to development of plans of activity of executive bodies by means of definition of their universal structure which includes a number of obligatory components and gives a basis for: revision of functions of executive bodies on conformity to strategic purposes of state development is offered; focusing on achieving the priorities set by the state strategic planning documents; increasing the efficiency of budget expenditures by reducing budget programs that do not contribute to socio-economic development. Mechanisms for increasing the transparency and openness of expenditure planning of the State Budget of Ukraine by providing public access to detailed budget information, improving the State Web Portal of the budget for citizens, introducing a special procedure for mandatory public consultations in preparing the draft State Budget, amending the Budget Code and the Regulation on the Ministry of Finance of Ukraine regarding the publication of information on the State Budget and the development of its project with the participation of the public. The directions of improvement of the structure of planned expenditures of the State Budget of Ukraine are determined, which envisage: reduction of expenditures for national functions by bringing the structure of the system of central executive bodies in line with the spheres and functions of public administration; setting quantitative restrictions on certain types of civil service positions; reduction of expenses related to parliamentary activities and maintenance of certain state bodies; directing the saved budget funds to economic development