Criteria for Optimizing the Structure of Budget Expenditures in Ukraine

Abstract

The arlicle shows that the current state of development of Ukraine after choosing the path to marke,t transformation is characterized by deep institutional transformations, which often lead to the emergence of social conflicts. Quite often the main reason of such , conflicts is iilleffective redistribution of public wealth, which causes dissatisfaction with society. The most risky area in this context is the budget and budget system. The article shows that a considerable part of the produced national product is accumulated in the budget. The redistribution of accumulated funds between the regions of the country is carried out through the system of intergovernmental relations, and then betvveen the final recipients of budget funds. All these processes characterize the state 's vision of defining and implementing budget priorities. The diagrams of volumes, changes, growth rates of the expenditures of the state budget of Ukraine, as well as their structure according to the functional classification for 2015-2016 are presented. It is suggested that the development of optimal approaches to budget priorities formation is an urgent problem for the Ukrainian society, with one of these priorities in the budgetary sphere being the optimization of the structure of budget expenditures.