Економічна сутність бюджетної політики економічного розвитку
Economic essence of budget policy of economic development

Summary/Abstract: The subject of research is theoretical and practical problems concerning determining the essence of budget policy of economicdevelopment.The aim of the study is disclosure of the essence of budget policy in the system of the economic development of the country.The methods of research. The complex of scientific methods and approaches are applied in the work, including comparison,theoretical generalization, systematic and structural methods, which allowed to implement conceptual integrity of the study.Results of work. The essence of budget policy in the system of the economic development of the country. We generalizedscientific concepts and determined three approaches to the interpretation of budget policy as socio-economic category.Scope of results. Organization and conduction of scientific research in the development of the main directions in realization ofbudget policy.Conclusions. The budget policy is a complex and multifaceted process that is characterized by diverse approaches to thetheoretical study of its essence, determination of the aim and ways for its achieving. Budget policy should be shown as purposefulactivity of the state, which includes a set of relations between the economic, legal and institutional budget component associated withthe choice of priorities of the realization of the tax and budget policies, with the development of plans and forecasts of main budgetindicators, with the working of budgets, using of existing budget funds and maintaining control over their performance in order forachieving variety of tactical and strategic goals of the state, providing economic and social development.

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