Principles of formation and functioning of budget mechanism
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 12, Issue
Abstract
The article argues that the consistency of the methods, forms, tools and levers of the implementation of the state budget policy, the nature, extent of their impact on socio-economic development, and the orientation towards the solution of the tasks are ensured through observance of the principles on which the functioning of the state budget mechanism is based. The principles of the formation of the budget mechanism include the principles of: conformity, coherence, systemicity and complexity, legality, minimization of risks. The principles of the functioning of the budget mechanism include the general (principles of effectiveness, permanence, balance, transparency, unconditional) and special (principles of equivalence, budget adequacy, reasonableness, planning, targeting and targeted use of budget funds, efficiency of budget spending and objective assessment efficiency).
Authors and Affiliations
Zoriana Mykolaivna Lobodina
Keywords
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