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The subject of work - is the theoretical and practical aspects of the global experience of budget regulation. The aim of work – is to analyze and systematize the experience of implementation of budgetary regulation in counries with developed and transformational economies. Method or the methodology of the work - In work we used methods of comparative analysis, synthesis, logical generalization of results. The results of work - A comparative analysis of the fiscal policy of the EU member states and Ukraine makes it possible to assert that the fiscal system established in our country as a whole corresponds to the general principles of construction, the rules for the formation of public expenditures and their distribution according to the priority directions of development of the socio-economic system used within the European the community. Accordingly, it enables the national economy to effectively integrate with the countries of the European Commonwealth and adhere to the established requirements for the economic convergence of the united social and territorial systems Field of application of the results - the results of this work can be applied in the practice of budgetary regulation of social development. Conclusions: The approach of developed countries to the implementation of budgetary regulation measures is important from the point of view of the need to assess the impact of fiscal policies on the dynamics of economic development at different stages of the economic cycle due to their many years of experience in forecasting budgetary indicators. The priority direction of fiscal policy of the countries of the European Union is to ensure stability of the system of public finances, to promote the achievement of financial equilibrium. In order to implement the above, the rates of consumption taxes were raised, the tax base on income and profits widened, the number of civil servants reduced, a moratorium on the indexation of social benefits was introduced. Increasing the efficiency of budget expenditures becomes especially significant. In order to increase the effectiveness of budgetary regulation measures, it is necessary to carry out systemic reforms in the field of public finances. |
