LEGAL REGULATION OF REALIZATION OF PROGRAM-TARGET METHOD IN THE BUDGETARY SECTOR IN SOME COUNTRIES OF EUROPE
Journal Title: Jurnalul juridic naţional: teorie şi practică - Year 2018, Vol 1, Issue 6
Abstract
The article deals with the foreign experience of application of the program-target method in the budgetary sphere. The analysis of the legal and regulatory framework of individual European countries on the issues of drafting and further implementation of the state budget with application of the program-target method in the budgetary sphere is carried out. It reveals the experience of foreign countries in creating a legal framework monitoring quality of performance of its obligations established in the state budget. Proposals been prepared on the possible introduction of amendments to the current legislation of Ukraine regarding issues of implementation of the program-target method in the budgetary sphere. It is noted that the foreign experience of some leading European continent countries testifies to the positive effects of the application of the program-target method in the budget sphere and its effectiveness as an effective tool to ensure that the state fulfills its obligations in various areas.
Authors and Affiliations
Yevhen Romanenko
Keywords
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