Institutional Aspects of Development of Budget System: Theory and Practice of Ukraine

The purpose of this article is to improve the theoretical foundations and scientific substantiation of approaches to increasing the efficiency of the architecture of the budgetary system in Ukraine on the basis of qualitative institutional support for its formation and functioning. The article uses systemic and evolutionary approaches that require hierarchy of the essential understanding of the new institutional environment and provide for the research to be conducted in integrity with the identification of various characteristics, direct and feedback relationships and relationships that arise in the process of forming a new architecture of the budget system. The analysis shows that the degree of excellence of the architectonics and the institutional environment of the budget process significantly affects the efficiency of the functioning of the budget system, changes the philosophy of public finance management, and creates incentives for the domination of the public choice of the Patmnem group (those who primarily care about social needs) rather than groups Olson (those who dreams in the first place about their own needs). The essence of the study is to determine the influence of the institutional environment on the budget system and the processes of budget decentralization in Ukraine. The scientific results, conclusions and recommendations of the conducted research are submitted for implementation at the state, regional and educational-theoretical levels. The practical content is determined by the fact of theoretical and methodological provisions, conclusions and scientific and practical recommendations constitute the scientific basis for the development of a new integral concept of the development of the national architectural system of the budgetary system in Ukraine taking into account integration and world economic processes.