Modern theoretical and methodological approaches to the budget management system forming

Economic Annals-XXI: Volume 127, Issue 3-4(1), Pages: 35-37

Citation information:
Kozlovsky, S., & Fonitska, T. (2013). Modern theoretical and methodological approaches to the budget management system forming. Economic Annals-XXI, 3-4(1), 35-37. https://ea21journal.world/index.php/ea-v127-10/

Serhiy Kozlovsky
D.Sc. (Economics),
Associate Professor,
Head of Administrative Management and Public Administration Department,
Vinnitsa National Agricultural University, Ukraine
kozlovskiy_s@list.ru

Tetyana Fonitska
Senior Lecturer,
Department «Finance and Credit»,
Vinnitsa Institute of Economy,
Ternopil National Economic University, Ukraine
fonitska89@mail.ru

Modern theoretical and methodological approaches to the budget management system forming

Abstract. The theoretical and methodological approaches are examined in relation to the system of budget management modeling and implementation of the fiscal policy based on the concept of regional development. The model of budget allocation between regions according to the features of the budget system of Ukraine is suggested.

Keywords: Regional Development; Budget Management; Fiscal Policy; Decentralization; Public Sector Size

JEL Classification: G28; H70; H73

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Received 26.02.2013