Соціально-правові студії
ISSN 2617-4162
e-ISSN 2617-4170
Видавець: Львівський державний університет внутрішніх справ
Анотація
Актуальність роботи обумовлена необхідністю покращення правового регулювання державних цільових програм в Україні, що є важливою складовою методології бюджетування, орієнтованого на результат. У звʼязку з постійними змінами в системі бюджетного планування, виникає потреба у комплексному дослідженні ефективності реалізації таких програм і оптимізації правового забезпечення. Метою дослідження було формування науково-теоретичних положень щодо виявлення системних недоліків у реалізації бюджетних цільових програм, оцінки ефективності правового регулювання та розробки єдиної методології для стратегічного планування. Для досягнення цієї мети було використано діалектичний метод аналізу, а також спеціальні юридичні методи, включаючи порівняльний та історико-правовий аналіз. Було досліджено еволюцію системи бюджетного планування в Україні, починаючи з державних програм, які були замінені державними цільовими програмами, і завершуючи національними проєктами. Встановлено, що, незважаючи на зміни в назвах документів, основні проблеми залишаються, зокрема невизначеність методології розробки програм і непослідовність правових норм. Проаналізовано причинні фактори невдач у реалізації державних цільових програм, включаючи неясність і надмірність методології розробки, а також проблеми з правовим регулюванням. Було узагальнено висновки про необхідність вдосконалення законодавства, що регулює окремі елементи національних проєктів, і підтверджено доцільність продовження застосування результат-орієнтованого бюджетного планування для державних цільових програм. Практична цінність роботи полягає в тому, що результати дослідження можуть бути використані органами державного управління, розробниками стратегічних документів і науковцями для удосконалення процесу бюджетного планування і покращення реалізації державних цільових програм
Ключові слова: бюджетний процес; витрати; державний бюджет; ефективність; національний проєкт; методологія
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