The Role of the Budget Declaration in Implementing the State Reform Policy in Ukraine

Abstract

The problem of measuring the effectiveness of public policies in Ukraine depends on the
budgeting. The theoretical basis of the science of public administration in the  eld of measuring
performance will require a greater analysis of the features of budgeting and the regulatory aspects
in this area. The article is deal with peculiarities of the implementation of the Budget Declaration,
the Budget Declaration was approved by the Ministry of Finance of Ukraine. Therefore, the purpose of the article was to highlight this main innovation of Mid-Term Budget Planning. The review of the mandatory structural elements of the Budget Declaration and the process of the preparation of this document has been reviewed. Procedural aspects of policy budgeting Have been analyzed. The interaction between the Verkhovna Rada, the Cabinet of Ministers of Ukraine, the Ministry of Finance, the National Bank of Ukraine, and entities managing the state budget in the  eld of legal regulation of the State Budget has been highlighted. Mid-Term Budget Planning is the main budgetary reform in Ukraine, which is a common practice of budgeting in many countries of the world. The implementation of Mid-Term Budget Planning system aims to increase the responsibility and accountability of all subjects of the budget process for achievement performance indicators in their work, especially the entities managing the state budget, due to the establishment of  nancial limits. The development of policies in the domestic space is increasingly oriented to the tools of political analysis and such a new document of strategic importance as the Budget Declaration creates the prerequisites for ensuring the sustainability of implemented budget programs. Therefore, the prospect for further research is the effectiveness and optimization of budget programs.