International Practice of Budget Expenditure Planning

The article is devoted to the issues of budgeting by results, methods and principles of program-targeted planning of public expenditures. It considers the experience and methodological approaches in planning budget expenditures based on international practice. So far there is no common paradigm in the theory and practice of budget planning. There are only various combinations or combined schemes combining different methods. The transition of developed countries to these or those methods of effective budgeting was the increasing flow of public demands for optimization of budget expenditures, transparency of the budget process. The global financial crisis also became an important reason.