ADJUSTMENT OF THE BUDGET PARAMETERS AT THE STAGE OF ITS EXECUTION AS AN OPERATIONAL TOOL OF BUDGET REGULATION

An important component of the effective functioning of the financial system of any country is the proper and continuous implementation of the budget in order to ensure all spheres of society's life. In the conditions of martial law, when the macroeconomic situation is extremely unfavorable, and the country's budget system faces new challenges and tasks, the role of operational tools of budget regulation is increasing. One of them is the adjustment of budget parameters at the stage of its implementation. The article describes the changes made to the relevant laws on the State Budget of Ukraine at the stage of budget implementation in the pre-war period and during the years of full-scale armed aggression of the Russian Federation. In particular, the parameters of the budgets and their adjustment in terms of income, financing, expenses, granting and repayment of loans were analyzed, the economic content, scope, and purpose of adjusting the parameters of the budgets at the stage of their implementation were determined. It was emphasized that operational decisions on adjusting the parameters of the state budget of Ukraine are not always balanced and do not take into account the consequences and risks of their implementation. It is noted that strengthening control over budget revenues, especially tax and customs revenues, spending of budget funds, prevention of abuse of funds of international partners that come to Ukraine in various forms, will allow mobilizing internal budget reserves and optimizing the amount of needs for additional financial resources.