Savchuk N. Budgetary Priorities of Democratic Society: World Theory and Practice

The dissertation is devoted to an explanation of theoretical and methodological principles of formation of budgetary priorities in a democratic society based on the research of world theory and practice. The essence of budgetary priorities and their systematic criteria options are defined. The essence of the budget, the budgetary system, principles of budgeting in a democratic society are improved. Systems analysis of income and expenditure in OECD countries and in Ukraine are conducted. The assessment of the effectiveness of budgetary mechanism to fulfilling the functions of the State are given. Optimum limits of scarce funding are defined. The prospects for the realization of the ideas of fiscal decentralization in Ukraine are proved. Substantiation of the budgetary priorities for Ukraine in the system of budget revenues, expenditures, scarce funding, intergovernmental relations and the budget process are proved.