T. O. Kizyma, Z. M. Lobodina, A. Ya. Kizyma


. In the article there is examined the pragmatism of budget activities support of the state bodies and local government authorities in Ukraine. Dynamics, composition and structure of expenditures of state and local budgets of Ukraine by types of the state activity (operational, investment, financial) and its functions (social, economic, managerial, defence) are analyzed.

On the basis of assessment of the dependence of changes in the volume of gross domestic product from change in the volume of budget expenditures there is proposed scientific and methodical approach to changing structure of the budgetary funds use.

It is argued that the optimal combination of budget support with other elements of the budget mechanism enables the state to perform its functions effectively, ensuring functioning and development of the national economy, providing affordable and high quality public services to the population, solving basic social problems, etc.

Actual problems of budget resources management are emphasized, that enabled to justify the vectors of fiscal policy modernization in the context of improving the budget support of the state activity under the modern conditions.


budget funds; budget funds use; budget expenditures; state activity; state activity budget support; state functions.

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DOI: https://doi.org/10.18371/fcaptp.v2i25.136531


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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770