METHODOLOGICAL APPROACHES TO THE FORMATION OF THE BUDGET DECLARATION

Abstract

The article highlights the theoretical and methodological approaches to the formation of the budget declaration in the current social conditions of development of Ukraine. It is revealed that the budgetary declarations in previous years were formed without a scientifically based and methodological framework. This was not conducive to balancing the revenue and expenditure parts. Also a significant drawback in this process was a constant change in the regulatory framework, which negated the stability of budget indicators.

Taking into account the domestic experience in the development of budgetary declarations, including 2020-2022, methodological approaches to the formation of these declarations have been developed using the scientific potential of scientists. The proposed approaches include an assessment of previous budgetary declarations, the definition of research methods, the justification of principles, and the development of basic provisions. The essence of the Budget Declaration for 2022-2024 was also analyzed in detail. As a result of the analysis of this declaration, positive and problematic aspects are identified.

The principles that are the basis of the methodology are substantiated in detail. Such principles are defined as scientificity, formation of a team of executors, consideration of external and internal factors of influence, analyticity of calculations. It is proved that for overcoming contingencies it is advisable to form special funds, such as the reserve fund of the Cabinet of Ministers of Ukraine, the prevention of epidemics, natural disasters. The priority of calculations with the use of digitalization is emphasized

              Particular attention is paid to the development of basic provisions. Such provisions are: taking into account the conditions of the Postmodern era, the use of positive experience in the formation of declarations, responsibility for violations of budget legislation. The provisions have a detailed justification. It is noted expediency of formation of favorable conditions for development of budget declarations, leveling of budget offenses, in particular, simplification of understanding of provisions of regulatory legal acts, it is necessary to avoid complex administrative procedures. It is recommended to involve public organizations in making budget decisions, to control financial resources at all stages of the budget process. It is noted that the development of methodology is carried out using the provisions of financial science, which should contribute to the improvement of approaches to the formation of budget resolutions.