CRITERIA FOR OPTIMIZING THE STRUCTURE OF BUDGET EXPENDITURES IN UKRAINE

Анотація

The arlicle shows that the current state of development of Ukraine after choosing the
\npath to market transformation is characterized by deep institutional transformations,
\nwhich often lead to the emergence of social conflicts. Quite often the main reason of such
\nconflicts is iilleffective redistribution of public wealth, which causes dissatisfaction with
\nsociety. The most risky area in this context is the budget and budget system. The article
\nshows that a considerable part of the produced national product is accumulated in the
\nbudget. The redistribution of accumulated funds between the regions of the country is
\ncarried out through the system of intergovernmental relations, and then betvveen the final
\nrecipients of budget funds. All these processes characterize the state's vision of defining
\nand implementing budget priorities. The diagrams of volumes, changes, growth rates of
\nthe expenditures of the state budget of Ukraine, as well as their structure according to the
\nfunctional classification for 2015–2016 are presented. It is suggested that the
\ndevelopment of optimal approaches to budget priorities formation is an urgent problem
\nfor the Ukrainian society, with one of these priorities in the budgetary sphere being the
\noptimization of the structure of budget expenditures.

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