Institutional aspect of using targeted programs in macro-level budgeting

Анотація

Abstract. The purpose of the publication is to determine the features of institutional changes in macro-level budgeting during the state target programs and budget programs implementation in Ukraine. Institutional roles and institutional incentives had analyzed and systematized as elements of the institutional environment during the initiation, approval and using of state target programs. It is established that in addition to formal responsibilities, contracting authority, executors and bodies responsible for approving state target programs may be subject to informal institutional trends that arise because of the legislation implementation. Research methods. The method of analysis, generalization, synthesis, system approach, comparison method, statistical methods and graphical methods are applied. The results show the connection between the use of the state target program and the budget program which was introduced later in the budget process with the state budget funds involving. The implementation of state target programs depends on their funding from the state budget, but the budget program has taken over the leading institutional status for actual budget expenditures approving, so the implementation of the state target program depends on its consideration in the current budget program. The systematization of the stages content of the state target programs implementation in accordance with the law on state target programs was proposed; the comparison of the previous sequence and subsequent changes of subject’s institutional roles activities during the program-target method in the budget process was showed. Concerning institutional incentives of the executor on an example of realization of the state target programs generalization was made. The trend in the number of state target programs since the adoption of the related law confirms the impact of increasing responsibility for the results of the state target programs implementation due to their publicity. Practical meaning. Currently, the state budget fund manager uses three tools to achieve the goals: the state target program, the budget program and the state policy goals. Continued use of state targeted programs in budgeting creates additional institutional conditions for their executors. Prospects for further research. It is necessary to consider the modern institutional environment of the budget funds managers - the executor of target programs in order to identify formal and informal rules and, if necessary, to identify excessive use of financial and management tools to achieve goals with the budget funding.

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