Home  Journals  Regional Economics: Theory and Practice  47(278) - 2012 December

Some aspects of improving the budgeting tools in the region

Available online: 21 December 2012

Subject Heading: BUDGET REGULATION

JEL Classification: 

In the article it is noted that in connection with the crisis phenomena in the world economy transition from the principles of "budget financing" to the principles of the budgeting focused on the result, - rather difficult process demanding adequate response. It is offered to concentrate attention on the issues of increase of availability and quality of rendering the state services, amplification the regional and municipal levels, the incentives for more efficient use of the budget. The conclusion is drawn that in the conditions of the financial crisis the analysis of the results of the budgeting focused on result, shows existence more positive tendencies, than obvious positive effects from introduction of program and target budgeting.

Keywords: budget process, subsidies, budgeting, budget expenditure, efficiency, fiscal practices, government agencies

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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