FINANCE. TAXES. CREDIT УДК 336.143.2 1Accounting Chamber of Ukraine, Research ID : http://www.researcherid.com/rid/AAV-3875-2020 PROGRAM-TARGET METHOD OF BUDGETING: IMPLEMENTATION PROBLEMS AND DEVELOPMENT PROSPECTS The author examines the state of implementation of the program-target method into the budget system of Ukraine. It is noted that despite the existing legislative and regulatory framework, the actual application of this method has certain shortcomings. The reason is that participants in the budget process do not always adhere to provisions of the Budget Code of Ukraine and other regulatory requirements, for example, concerning the timely approval and completeness of information in the passports of budget programs. Besides, the objectives of the budget program and its main tasks are not always properly determined, which reduces the ideology of the program-target method and makes it impossible to exercise control over effective use of budget funds. Keywords:program-target method, budget, budget funds, efficiency of using the budget funds, institution
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