COMPARATIVE CHARACTERISTICS OF THE ECONOMIC NATURE OF THE STATE BUDGET AND THE BUDGET ORIENTED FOR RESULT

The article examines the nature of the budget in modern conditions. The au-
thor notes that at present, according to the National Strategy of the Republic of Tajikistan until
2030, the main source for the implementation of the Strategy is the state budget. The author's
approach is determined in understanding the nature of the budget as a financial plan of the
state, which is aimed primarily at meeting the needs of every citizen, since he is a participant in
the formation of the country's centralized fund, therefore, has the right to be informed for what
needs their funds are directed. Due to the fact that the “circulatory system”, especially of those
countries that are in the process of transition to market relations, the author clarifies the socio-
economic functions of the budget and the task is to form their own scientific approach to under-
standing the nature of the budget.Systematization of various views of scientists of the XVIII-XIX
and XIX early XX centuries about the nature of the budget and it is proposed to consider the
budget as a multidimensional and complex category. Next, the problem of considering a results-
oriented budgeting model is posed, which is understood as a certain model for organizing the
budgeting process, which provides for the redistribution of budgetary resources depending on
the results of the activities of local governments. In this context, the possibilities of making
managerial decisions based on the use of information about the results obtained are noted, and
a comparative analysis of the itemized budgeting method and the results-oriented budgeting
model is carried out. In this regard, the author proposes a transition from the line-item method
to result-oriented budgeting when setting expenditure indicators, which in turn are result-
oriented, prepare budget requests based on alternative ways to achieve results, develop a
mechanism for both quantitative and qualitative assessment of the results achieved and
transformation from the estimated appropriation to the program-target and the provision of
greater independence in the management of budgetary funds to local self-government bodies in
accordance with the goals and objectives set.

Budget, budget functions, financial plan, treasury, budgetary funds, financial resources, nature of the budget, revenues, expenses.

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