Institutional support of budgetary policy for territorial development
The article investigates the peculiarities of the formation of institutional mechanisms for ensuring the budgetary policy of territorial development in Ukraine. The definition of the budgetary policy of territorial development from the side of the institutional approach. The interpretation of the basic laws of institutional architectonics of the budget process, namely: the laws of equilibrium, averaging and structuring, are considered. A model of institutional architectonics of territorial development as a developing system and supporting elements of which institutions and institutions act. The basic components of institutional architecture of the budget policy of territorial development are investigated: the system of institutions, institutional and legal support, institutional and organizational support, adaptive tools for budgetary policy implementation. The legislative acts regulating the processes of budgetary policy formation in Ukraine are presented: the Constitution of Ukraine, the Budget Code of Ukraine, the Law of Ukraine “On the State Budget of Ukraine for the current year”, the normative legal acts of the central executive bodies, other laws regulating budgetary legal relations , regulations of the Cabinet of Ministers of Ukraine, local budget decision. Infrastructural institutions of budgetary policy implementation at different administrative and territorial levels are specified: President of Ukraine, Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, National Bank of Ukraine, State Property Fund, public organizations and public, research institutions, higher education institutions, regional development agencies, international organizations, the Ministry of Finance of Ukraine, the Ministry of Development of Communities and Territories of Ukraine, city, district, regional councils. Institutional priorities of budgetary policy within the defined institutional levels are defined (the first and most abstract level is related to the process of “top-down modernization” when the state defines the vector of socio-economic development: the second level is “bottom-up modernization”, which implies the activation of basic and derivative institutions).
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