The National Transport University Bulletin

Abstract

The article is devoted to the substantiation of the scientific, regulatory, legal and organizational foundations of budget policy formation in the context of modern conditions of the Ukrainian economy. The object of the research is legal and regulatory support and scientific and methodological principles for the development of the state's budget policy in the system of budget planning and forecasting. The purpose of the work is to outline the leading scientific foundations and guidelines of modern budget policy, as determining means of planned provision of the resource base of all types of budgets of the country for each budget period. The research method is a theoretical justification of the processes of developing the country's budget policy in the system of financial planning and forecasting. The budget in Ukraine is legally recognized as the main financial plan, which is focused on the effective formation and rational use of financial resources during the planning period to ensure the socioeconomic development of society. The task of forming justified parameters of the budget for each budget period is an important basic prerequisite for drawing up realistic budgets of the country. In this context, the article summarizes the issue of budget policy development in the modern conditions of Ukraine's martial law in the direction of attracting effective means of financial planning regarding the resource provision of all types of budgets during the budget period. It is also proposed to develop and introduce separate scientific and legal documents and the National Program of Economic Development of Ukraine based on the application of the program-target budgeting method

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