{"id":4412,"date":"2021-03-11T19:24:28","date_gmt":"2021-03-11T17:24:28","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=4412"},"modified":"2021-03-12T10:15:42","modified_gmt":"2021-03-12T08:15:42","slug":"%d0%ba%d0%be%d0%bd%d1%86%d0%b5%d0%bf%d1%82%d1%83%d0%b0%d0%bb%d1%96%d0%b7%d0%b0%d1%86%d1%96%d1%8f-%d0%b2%d0%b8%d0%b4%d0%b0%d1%82%d0%ba%d1%96%d0%b2-%d0%b1%d1%8e%d0%b4%d0%b6%d0%b5%d1%82%d1%83-%d0%b4","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=4412","title":{"rendered":"\u041a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f \u0432\u0438\u0434\u0430\u0442\u043a\u0456\u0432 \u0431\u044e\u0434\u0436\u0435\u0442\u0443 \u0434\u0435\u0440\u0436\u0430\u0432\u0438 \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f"},"content":{"rendered":"

<\/p>\n

\u041a\u041e\u041d\u0426\u0415\u041f\u0422\u0423\u0410\u041b\u0406\u0417\u0410\u0426\u0406\u042f \u0412\u0418\u0414\u0410\u0422\u041a\u0406\u0412 \u0411\u042e\u0414\u0416\u0415\u0422\u0423 \u0414\u0415\u0420\u0416\u0410\u0412\u0418 \u042f\u041a \u041e\u0421\u041d\u041e\u0412\u0418 \u0411\u042e\u0414\u0416\u0415\u0422\u041d\u041e\u0413\u041e \u0424\u0406\u041d\u0410\u041d\u0421\u0423\u0412\u0410\u041d\u041d\u042f<\/p>\n

CONCEPTUALIZATION OF STATE BUDGET EXPENDITURES AS THE BASIS OF BUDGET FINANCING<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 82-88. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 2, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0422\u0438\u0442\u0430\u0440\u0447\u0443\u043a \u0406. \u041c.
\n\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0431\u0456\u043e\u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432 \u0456 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/p>\n

TyTARCHUK I.
\nNational University of Life and Environmental Sciences of Ukraine<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(2)-14<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 22.07.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 28.09.2020<\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0431\u044e\u0434\u0436\u0435\u0442, \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u0432\u0438\u0434\u0430\u0442\u043a\u0438, \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438, \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0435 \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f, \u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u0431\u044e\u0434\u0436\u0435\u0442, \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0431\u044e\u0434\u0436\u0435\u0442, \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The article examines the conceptual approaches to the concept of budget expenditures and describes the most important practical aspects and problems. Classical and new approaches to the role of the state in socio-economic development in scientific theoretical and applied works of scientists-researchers are comprehensively considered. Scientific approaches to the formation of the concept of “expenditures” are considered and its role in the budget is determined, as well as the main stages of perception of the role of the state in budgetary relations within the historical and legal regimes are analyzed. The differences between the approaches in defining the concept of “budget expenditures” from a practical point of view and as an economic term. Possibilities of budget expenditures in accordance with the functional classification and the share of the consolidated budget in the gross domestic product of the country are revealed. Budget theoretical and practical aspects of expenditures by levels of the budget system are analyzed, ie as expenditures of the State Budget of Ukraine and expenditures of local budgets, according to the results of the analysis positive and negative tendencies are established. It is argued that budget expenditures are an important tool for influencing socio-economic processes in the country, and improving their use is an objectively necessary condition and basis for the implementation of a set of economic reforms in the country. The article confirms the initial basic position in the organization of budget financing – scientific, reasonable, efficient and targeted budget expenditures. The directions of further search for real ways to increase and optimize the expenditure of state and local budgets based on the development of clear priorities of budget funding, which should be aimed at improving the welfare of citizens, social significance, economic development, financial capacity of the state and local governments.
\nKeywords:<\/strong> budget, budget expenses, budget expenditures, budget financing, consolidated budget, state budget, functional classification<\/p>\n

References<\/strong><\/p>\n

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