THEORETICAL FOUNDATIONS OF BUDGET FINANCING OF TARGETED PROGRAMS FOR NATIONAL ECONOMY DEVELOPMENT

Анотація

The article is devoted to a comprehensive study of the theoretical foundations of budget financing of targeted programs for the development of the national economy under martial law. The relevance of the topic is due to the need to find effective instruments of state economic policy capable of ensuring the country's defense capability, supporting strategic sectors of the economy, social protection of the population and reconstruction of affected territories under conditions of military aggression. The study reveals the essence of budget financing of targeted programs as an important instrument of state economic regulation. The theoretical foundations of budget financing are analyzed, including the principles of state economic regulation, the theory of public goods and the concept of program-target budgeting, which form the methodological basis for the implementation of targeted programs. Based on the analysis of the peculiarities of Ukraine's economy functioning, priority directions of budget financing of targeted programs under martial law are determined: ensuring the country's defense capability, supporting strategic sectors of the economy, social protection of the population, reconstruction of infrastructure in affected territories and stimulating innovative economic development. The criteria for selecting targeted programs for financing are substantiated, which allow for effective allocation of limited budget resources. The advantages and disadvantages of various sources of financing are assessed: redistribution of budget funds, increasing tax burden, attracting domestic and external borrowings, using reserve funds and attracting charitable aid. Their impact on macroeconomic stability, public debt level and long-term prospects for economic development is analyzed. Based on the conducted research, recommendations for forming an effective system of budget financing of targeted programs under martial law are developed. Mechanisms for ensuring balance and diversification of financing sources, establishing clear criteria for selecting targeted programs, implementing strict control over the use of budget funds, ensuring transparency of the budget process, conducting balanced debt policy and stimulating domestic market development are proposed. The practical significance of the obtained results lies in the possibility of their use by public authorities in forming anti-crisis budget policy under martial law. Implementation of the proposed recommendations will contribute to improving the efficiency of budget resource utilization, ensuring the balance of the budget system and stimulating economic recovery in the post-war period.

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