Перспективне бюджетне планування у системі економічного розвитку
Prospective budget planning in the system of economic development

Summary/Abstract: The subject of the work is to study the theoretical and methodological issues of implementation of prospective budget planning ofexpenditures in the country's economic development system. The purposes of the work paper are to reveal the theoretical andmethodological bases of prospective expenditures budget planning and to determine the priority directions of the budget planning forthe medium and long term.In the work paper are applied totality of methods, such as dialectical and structural, logical and historical, scientific methods ofabstraction and synthesis.The essence of prospective budget planning in economic development, the peculiarities of the national system of strategic planningand forecasting of socio-economic development of the country were investigated in the work paper. The institutional approaches tointroduce prospective budget planning for the medium and long term were improved. The institutional model and methodologicalbases of perspective budget expenditure planning introduction were suggested.The results of the study are scientifically based and could be used in the field of public finances during the of fiscal policy formation.Conclusions. Prospective forecasting of budget expenditures is one of the weighty elements of state regulation of sustainabledevelopment and economic growth. Development of perspective budget expenditure planning will significantly improve the qualityand manageability of financial and budget management of socio-economic development of the state. It is important to ensure thedeepening of improving approaches to perspective budget planning of expenditures in the medium and long term.

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