The transition to future-oriented medium-term budget planning has been an important innovation in the budget process of Ukraine. Since then, the main budget indicators are calculated for the next three years with a forecast that allows for systemic reforms in several areas. This paper aims to identify problems of implementing budget planning for generating an envisaged and balanced budget in conjunction with the priorities of the state. The current status of budget planning and budget performance is analyzed by reviewing budget legislation, budget reporting, information-analytical and presentation data of state authorities and local governments, the experience of developed countries that have achieved some success in medium-term budget planning in terms of income and spending. The paper also reveals the features and advantages of medium-term budget planning based on the result; explores the approaches to transparent, effective, and high-quality use of budget funds with a limited potential of the state to increase tax revenues. The implementation of budget planning is due to the need for further development of the budget process in Ukraine towards increasing predictability, transparency, stabilizing the budget in the medium term, and solving important problems of efficient and high-quality use of budget funds for economic and social recovery.

Adjusting the balanced movement of financial flows in the budget process is a vital component of ensuring the functioning of the financial system. This study aims to identify and outline possible areas for improving the management of financial flows in the budget process of Ukraine to regulate structural imbalances of the financial system. With the help of ranking and clustering, the analysis and assessment of local budgets based on indicators that characterize the movement of financial flows was carried out. The used methods made it possible to consider the differences in the formation and direction of budget flows of territorial communities and determine the progress of administrative-territorial units. An assessment of the state of financial flows consolidated in the treasury single account of Ukraine was conducted: the dynamics of balance, the volume of loans and repayments to local budgets, and the Pension Fund of Ukraine were considered. The assessment results made it possible to determine the directions of setting a stable and balanced movement of financial flows and levers to regulate the impact of structural imbalances of the financial system related to the management of cash balances of the treasury single account and increase of its liquidity. The volumes of revenues, expenditures, deficit, and borrowings to the State Budget of Ukraine were estimated to determine the conditions that cause imbalances in the financial system. The directions for timely and complete execution of the decisions by state authorities and local self-governments are outlined.

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GENDER-ORIENTED BUDGETING IN THE CONDITIONS OF THE DEVELOPMENT OF BUDGET PROCESS IN UKRAINE У статті обґрунтовано доцільність та необхідність впровадження гендерно-орієнтованого бюджетування в бюджетний процес, як для державного бюджету, так і для місцевих бюджетів України. Наголошено на необхідності розмежовувати поняття гендерного бюджетування та інклюзії і проведено паралель між поняттями гендерної та соціальної рівності, оскільки гендерно-орієнтоване бюджетування спрямоване на задоволення не взагалі людських, а потреб окремо чоловіків та окремо жінок за допомогою бюджетних процесів. Доведено важливість законодавчого закріплення положень гендерного бюджетування для досягнення гендерної рівності в Україні, яка означає, що всі громадяни, як чоловіки так і жінки, мають свободу вибору і свободу для розвитку своїх особистих здібностей без обмежень, які накладаються на них стереотипами і традиційною гендерною системою. Проведено огляд та здійснено аналіз бюджетних програм на предмет врахування гендерного підходу на етапі складання. Наведено рекомендації, що передбачають врахування гендерного аспекту у бюджетній програмі, зменшення гендерних розривів та усунення гендерної дискримінації. The expediency and necessity of introducing gender-oriented budgeting in the budget process, both for the state budget and for local budgets of Ukraine, was substantiated in the article. The main basis for the implementation of gender budgeting in the budget process is the presence of an element of development strategy-a program-targeted method of budgeting and execution. Among the main features and components of this method is medium-term budget planning whereby budgeting is resultoriented. Thus, in Ukraine, which switched to the medium-term budget planning format in 2019 and was declared it in the Budget code of Ukraine, the most important conditions for the implementation of gender-oriented budgeting were created. The purpose of the article is to develop directions and proposals for integrating elements of gender-oriented budgeting into the budgetary process of Ukraine in order to modernize it. The implementation of gender budgeting elements and inclusion in the budget legislation of Ukraine is a positive result for progress in certain areas of public administration. The need to differentiate between gender budgeting and inclusion was emphasized, and a parallel between the concepts of gender and social equality was drawn, because the gender-oriented budgeting aims to meet not the human needs but the needs of men and women separately through budget processes. The importance of legislating gender budgeting to achieve gender equality in Ukraine has been demonstrated, which means that all citizens, both men and women, have the freedom of choice and freedom to develop their personal abilities, without the restrictions imposed on them by stereotypes and the traditional gender system. The budget programs have been reviewed and analyzed at the drafting stage for gender mainstreaming. Recommendations that include gender mainstreaming in the...

The article aims to identify possible directions for improving the management of budgetary flows from excise taxation in Ukraine to implementing the state's fiscal and socio-economic tasks through tax revenues. Using the method of analysis of hierarchies, a choice was made of an option for a possible adjustment of excise tax rates on alcoholic products, tobacco products, or the introduction of an excise tax on soft drinks and food products with high sugar content. The method used allowed taking into account the conditions of military aggression on the part of Russia, under which the modern financial system of Ukraine operates. The results obtained by the hierarchy analysis method contribute to balanced decisions in the process of budget flows, and their accounting in the excise taxation system ensures the choice of a reasonable level, tax rates, and the introduction of new types of taxes. The results of assessing the volume of revenues and excise tax based on the results of the implementation of the Consolidated Budget of Ukraine, the State Budget of Ukraine, and the share of excise tax in the budgets of some European countries, in particular, France and Germany, allowed identifying the problems and directions for a balanced and uniform movement of budget revenue streams from excise taxation. The implementation of these steps is associated with the improvement of the management of the movement of budgetary flows from excise taxation in order to eliminate obstacles to the development of the business of manufacturers of excisable goods.