ON PROGRAM CLASSIFICATION OF BUDGET EXPENDITURES
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 2, Issue 6
Abstract
The article is devoted to consideration of the questions of the essence, grounds of formation, and efficiency of the program classification of budget expenditures. The author analyzes the effectiveness of the application of the program-target method in introducing the program classification of budget expenditures. The structure of coding, special components, and special measures for program classification of budget expenditures are presented. The author proposes to introduce changes to Article 10 of the Budget Code of Ukraine, and also brings its own classification of elements of use of budget funds.
Authors and Affiliations
А. Ю. Таранов
Keywords
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