Aristov Y. Budget in the system of socio-economic development of the country

The essence of budget formation as a tool of socio-economic development of the country, which is to integrate the components of budgetary regulation of social relations, a set of budgetary instruments in the system of economic transformations taking into account changes in the economic environment. to strengthen the relationship between the use of budget funds and the results obtained. Improved approaches to budget planning, which provide for the formation of the revenue side of the budget, based on the trend of key financial and economic indicators, the dynamics of the tax base, streamlining budget expenditures, monitoring their implementation, improving the efficiency of budget funds; provisions on budget formation taking into account the cyclical nature of the economy, which will enhance the effectiveness of budgetary mechanisms of social development; approaches to the development of the budget regulation system based on the principles of budgetary adaptation to the dynamics of socio-economic relations, which will enable the introduction of effective long-term budget planning, the formation of a quality level of performance indicators of budget programs. The provisions on budget expenditure planning, rational use of budget expenditures, and the public procurement system have been further developed, which will provide an opportunity to strengthen the stimulating function of the budget mechanism; generalization and systematization of the experience of budget policy implementation in countries with developed and transformational economies, which will help increase the efficiency of the budget system, efficiency and transparency of the budget space; approaches to the development of the main directions of budget policy, budget planning for the medium term, taking into account the dynamics of macroeconomic indicators, the stability of the budget system, functions and tasks of the main managers of budget funds, which will increase the quality of budgetary impact on economic growth.