FINANCE. TAXES. CREDIT УДК 336.14 JEL: H50, H59, H61, H83 ZHYBER Tetiana1, SOLOPENKO Tetiana2 1Kyiv National Economic University named after Vadym Hetman, Research ID : http://www.researcherid.com/rid/57219928099 MECHANISMS FOR BUDGET PROGRAMS PROPER FUNDING The influence of the proposed macroeconomic and organizational factors on the uniformity of funding the activities in the approved budget programs over the past 10 years was analyzed. The uniform funding indicator is proposed and substantiated as a condition for the organizational efficiency of the budget programs implementation by their executors in the context of sustainable budget execution and sustainable public finances with the fulfillment of all declared obligations by state bodies. The influence of factors on the level of budget programs funding in previous years was substantiated and calculated on the example of expenditure programs (without crediting) of the state budget based on the analysis of the indicators dynamics, the determination of correlation between the indicators of the influence on the uniformity of each budget program’s funding, the construction of a multi-factor model of influence on the sustainability indicator using regression. Based on the results of the study, the indicator of the uniformity of budget program funding was analyzed when the actual expenditure under it was 50% or more of the plan with changes according to the records of the State Treasury Service of Ukraine for the three quarters of the budget year, taking into account that the annual execution of budget by revenues was 70% or more for this period. The following indicators of the likely impact on the uniformity of program activities funding during the budget year are proposed: the level of the budget plan implementation as a whole; the level of budget expenditures for debt service; the number of budget programs at the end of the year (part of the budget programs is approved during the budget year); the number of budget programs for which expenditures did not begin at all during the year; indices of consumer prices and nominal wages; the level (centralization) of nominal GDP redistribution in the budget by expenditures with transfers. It was found that the uniform funding of budget programs did not exceed 71% of their number over the past 10 years and was less in some years. Keywords:budget expenditures; budget program; sustainability of budget execution; budget planning; public budgeting; program-target method.
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