The citizens budget as a priority of state fiscal policy

Subject of research are theoretical and practical aspects of the budget for citizens in Ukraine in the conditions of crisis/ The goal of this research paper is to develop conceptual approaches to solving the problem of expenses and provision of constitutional rights of citizens, ensuring the welfare of the population, the need for the development of state programs aimed at improving the welfare of the population, the justification for modernization development of the national economy and the rejection of aid from International financial institutions. Methods which were used in course of research. The study used General scientific and special research methods, namely: methods of analysis and synthesis in order to study the parameters of the budget for citizens in Ukraine and the rationale for the development of state programs for the welfare of the population, the justification for the modernization of the national economy and the refusal of the assistance of International financial institutions; methods for summarizing results in the formation of conclusions. Study results. The article defines the concept of a citizens budget in terms of structural reforms in Ukraine, the necessity of ensuring a new quality of life as a priority of the state budget policy, shows the importance of innovative development and modernization of the economy as the basis of formation of the budget for citizens. Methodological basis for the formation of a citizens budget should be program-oriented approach, which should be based on the development of the state target programs directed on increase of welfare of the population. Application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. Proposed conceptual approaches to the formation of a citizens budget that is based on the development of national programs, limit frivolous spending, restriction of loans and tranches of International financial institutions and the provision of conditions for modernization and development of the national economy.