The object – state and local budgets of Ukraine. Goal – development of the conceptual foundations and a theoretical-methodological framework for budget expenditures, substantiation of the applied principles of their formation and execution in the context of democratic developments, strengthening of market relations and enhancement of national security in the society. Methods – dialectic, institutional and behavioural approaches; induction and deduction, analysis, synthesis and argumentation, system-structural analysis, analogy and systematization, formalization, modelling and measurement, evaluation, statistical analysis, table and graphical analysis and grouping, quantitative and qualitative and factor analysis and mathematical modelling, generalization, comparison, and optimization. Novelty – the concept of economic relations governed by legal provisions on the distribution and usage of budget resources that are performed on behalf of citizens by public authorities was substantiated with identification of special forms of budget expenditures at the respective stages of formation and execution of these expenditures; a scientific approach to flexible and de-concentrated financing of the officially defined and urgently needed public goods was formed; a theoretical-methodological concept of evaluation for budget expenditures based on the symbiosis of the institutional and behavioural methodological approaches was developed, which provides for the examination of five main components of budget expenditure execution; the conceptual foundations for improvement of the formation and execution of state budget expenditures under the conditions of martial law were substantiated; the definition of the concept “budget expenditures” was improved; the scientific substantiation for the functional assignment of budget expenditures through identification of their functions in the endogenous environment (controlling and programming functions) and in the exogenous environment (allocating, redistributing and stimulating functions) was expanded; the scientific approaches for identifying the principles of formation and execution of budget expenditures, taking into account the sustainable and harmonious satisfaction of public needs in a market-based democracy, were developed; the organizational and institutional foundations of the formation and execution of budget expenditures under the conditions of performance-based budgeting were deepened; the scientific approaches to expansion of the composition of criteria for classifying budget expenditures were further developed through introduction of the criterion of competitiveness in allocating budget expenditures between providers of public services; a scientific-methodological approach to revealing the essence of budget expenditures by applying a behavioural methodological approach was developed; the conceptual foundations of building the institutional architectonics of the system of budget expenditure formation and execution were deepened; the scientific and practical foundations for building communications between public authorities and the public in the field of formation and execution of budget expenditures were extended; the institutional foundations for participatory budgeting, which encompasses the exchange of public goods for citizens’ contributions to participatory budget projects, were substantiated; the influence of corruption on the efficiency of budget spending was revealed.
Implementation – Dissertation results were implemented into the activity of the Ministry of Finance of Ukraine; Ministry of the Social Policy of Ukraine; executors of the international technical assistance project «SURGe», Support to Ukraine’s reforms for governance”; Ternopil Regional Council; Department of Economic Development and Trade of Ternopil Regional State Administration; Ternopil City Council; Executive Committee of Ternopil City Council; Centre of Policy and Legal Reform; International Foundation «Vidrodzhennya»; company «Management Systems International»; Institute for Economic and Social Research; West Ukrainian National University; Department of Economic Development.
Sphere of use – the Budget Committee of the Verkhovna Rada of Ukraine and the Ministry of the Economy of Ukraine.
