Scientific Bulletin of the Odessa National Economic University 2017, 9, 130-140
Open Access Article
Perchuk Oksana
applicant of the Department of Finance, banking and insurance, SHEE «Pereyaslav-Khmelnitskіy GPU name of Grigory Skovoroda», e-mail:perchukov2017@ukr.net
Perchuk, O. (2017) Foreign experience of formation of budgets for citizens. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 9(251), pp. 130-140.
The article describes international experience of formation of budgets for citizens, analyzed participatory budgeting model, budget regulation, indicated the prospects of using the experience of France and Germany for Ukraine. International experience shows that to carry out budgeting based solely on macroeconomic indicators is not enough, because it weakened the transparency and targeting of fiscal policy, loss of vision important proportions required for planning the allocation of funds. To the regulation of costs in crisis conditions, have taken different approaches: the reduction of costs of the state apparatus and the reduction of the wage Fund in government, the abolition of privileges for officials, etc. The introduction of participatory budgeting in different countries gave a positive result, that Ukraine should follow the example of those cities that have managed to implement it and successfully implement.
budget, citizens, participatory budgeting, local finances, the government budget system
JEL classification: N300
UD classification: 336.18