id sid tid token lemma pos issue-44 1 1 baltic baltic PROPN issue-44 1 2 journal journal PROPN issue-44 1 3 of of ADP issue-44 1 4 economic economic ADJ issue-44 1 5 studies study NOUN issue-44 1 6 95 95 NUM issue-44 1 7 vol vol NOUN issue-44 1 8 . . PROPN issue-44 2 1 1 1 NUM issue-44 2 2 , , PUNCT issue-44 2 3 no no INTJ issue-44 2 4 . . NOUN issue-44 2 5 2 2 NUM issue-44 2 6 , , PUNCT issue-44 2 7 2015 2015 NUM issue-44 2 8 budget budget NOUN issue-44 2 9 planning planning NOUN issue-44 2 10 in in ADP issue-44 2 11 financial financial ADJ issue-44 2 12 management management NOUN issue-44 2 13 nataliya nataliya PROPN issue-44 2 14 melnichuk1 melnichuk1 PROPN issue-44 2 15 , , PUNCT issue-44 2 16 national national PROPN issue-44 2 17 academy academy PROPN issue-44 2 18 of of ADP issue-44 2 19 statistics statistic NOUN issue-44 2 20 , , PUNCT issue-44 2 21 accounting accounting NOUN issue-44 2 22 and and CCONJ issue-44 2 23 auditing auditing NOUN issue-44 2 24 , , PUNCT issue-44 2 25 ukraine ukraine PROPN issue-44 2 26 abstract abstract NOUN issue-44 2 27 . . PUNCT issue-44 3 1 the the DET issue-44 3 2 purpose purpose NOUN issue-44 3 3 of of ADP issue-44 3 4 the the DET issue-44 3 5 paper paper NOUN issue-44 3 6 is be AUX issue-44 3 7 to to PART issue-44 3 8 determine determine VERB issue-44 3 9 the the DET issue-44 3 10 nature nature NOUN issue-44 3 11 , , PUNCT issue-44 3 12 targets target NOUN issue-44 3 13 , , PUNCT issue-44 3 14 functions function NOUN issue-44 3 15 , , PUNCT issue-44 3 16 principles principle NOUN issue-44 3 17 and and CCONJ issue-44 3 18 methods method NOUN issue-44 3 19 of of ADP issue-44 3 20 budget budget NOUN issue-44 3 21 planning planning NOUN issue-44 3 22 and and CCONJ issue-44 3 23 development development NOUN issue-44 3 24 of of ADP issue-44 3 25 classifications classification NOUN issue-44 3 26 due due ADP issue-44 3 27 to to ADP issue-44 3 28 its its PRON issue-44 3 29 types type NOUN issue-44 3 30 . . PUNCT issue-44 4 1 the the DET issue-44 4 2 essence essence NOUN issue-44 4 3 of of ADP issue-44 4 4 budget budget NOUN issue-44 4 5 planning planning NOUN issue-44 4 6 presented present VERB issue-44 4 7 by by ADP issue-44 4 8 various various ADJ issue-44 4 9 authors author NOUN issue-44 4 10 , , PUNCT issue-44 4 11 is be AUX issue-44 4 12 own own ADJ issue-44 4 13 interpretation interpretation NOUN issue-44 4 14 ( ( PUNCT issue-44 4 15 the the DET issue-44 4 16 process process NOUN issue-44 4 17 of of ADP issue-44 4 18 developing develop VERB issue-44 4 19 a a DET issue-44 4 20 plan plan NOUN issue-44 4 21 of of ADP issue-44 4 22 formation formation NOUN issue-44 4 23 , , PUNCT issue-44 4 24 distribution distribution NOUN issue-44 4 25 and and CCONJ issue-44 4 26 redistribution redistribution NOUN issue-44 4 27 of of ADP issue-44 4 28 financial financial ADJ issue-44 4 29 funds fund NOUN issue-44 4 30 according accord VERB issue-44 4 31 to to ADP issue-44 4 32 budget budget NOUN issue-44 4 33 system system NOUN issue-44 4 34 units unit NOUN issue-44 4 35 during during ADP issue-44 4 36 the the DET issue-44 4 37 reporting reporting NOUN issue-44 4 38 period period NOUN issue-44 4 39 based base VERB issue-44 4 40 on on ADP issue-44 4 41 budgetary budgetary ADJ issue-44 4 42 purposes purpose NOUN issue-44 4 43 and and CCONJ issue-44 4 44 targets target NOUN issue-44 4 45 defined define VERB issue-44 4 46 by by ADP issue-44 4 47 socio socio NOUN issue-44 4 48 - - PUNCT issue-44 4 49 economic economic ADJ issue-44 4 50 development development NOUN issue-44 4 51 strategy strategy NOUN issue-44 4 52 ) ) PUNCT issue-44 4 53 is be AUX issue-44 4 54 proposed propose VERB issue-44 4 55 . . PUNCT issue-44 5 1 methodology methodology NOUN issue-44 5 2 . . PUNCT issue-44 6 1 the the DET issue-44 6 2 following follow VERB issue-44 6 3 methods method NOUN issue-44 6 4 such such ADJ issue-44 6 5 as as ADP issue-44 6 6 cognition cognition NOUN issue-44 6 7 , , PUNCT issue-44 6 8 induction induction NOUN issue-44 6 9 , , PUNCT issue-44 6 10 deduction deduction NOUN issue-44 6 11 , , PUNCT issue-44 6 12 analysis analysis NOUN issue-44 6 13 and and CCONJ issue-44 6 14 synthesis synthesis NOUN issue-44 6 15 have have AUX issue-44 6 16 been be AUX issue-44 6 17 used use VERB issue-44 6 18 in in ADP issue-44 6 19 the the DET issue-44 6 20 process process NOUN issue-44 6 21 of of ADP issue-44 6 22 survey survey NOUN issue-44 6 23 . . PUNCT issue-44 7 1 results result NOUN issue-44 7 2 of of ADP issue-44 7 3 the the DET issue-44 7 4 survey survey NOUN issue-44 7 5 proves prove VERB issue-44 7 6 that that SCONJ issue-44 7 7 budget budget NOUN issue-44 7 8 planning planning NOUN issue-44 7 9 plays play VERB issue-44 7 10 an an DET issue-44 7 11 essential essential ADJ issue-44 7 12 role role NOUN issue-44 7 13 in in ADP issue-44 7 14 the the DET issue-44 7 15 financial financial ADJ issue-44 7 16 management management NOUN issue-44 7 17 . . PUNCT issue-44 8 1 on on ADP issue-44 8 2 condition condition NOUN issue-44 8 3 business business NOUN issue-44 8 4 environment environment NOUN issue-44 8 5 changing change VERB issue-44 8 6 even even ADV issue-44 8 7 the the DET issue-44 8 8 best good ADJ issue-44 8 9 management management NOUN issue-44 8 10 system system NOUN issue-44 8 11 can can AUX issue-44 8 12 become become VERB issue-44 8 13 obsolete obsolete ADJ issue-44 8 14 . . PUNCT issue-44 9 1 the the DET issue-44 9 2 immediate immediate ADJ issue-44 9 3 reaction reaction NOUN issue-44 9 4 to to ADP issue-44 9 5 the the DET issue-44 9 6 new new ADJ issue-44 9 7 trends trend NOUN issue-44 9 8 in in ADP issue-44 9 9 the the DET issue-44 9 10 financial financial ADJ issue-44 9 11 system system NOUN issue-44 9 12 as as ADP issue-44 9 13 a a DET issue-44 9 14 whole whole NOUN issue-44 9 15 , , PUNCT issue-44 9 16 in in ADP issue-44 9 17 the the DET issue-44 9 18 industry industry NOUN issue-44 9 19 is be AUX issue-44 9 20 possible possible ADJ issue-44 9 21 with with ADP issue-44 9 22 budget budget NOUN issue-44 9 23 planning planning NOUN issue-44 9 24 as as ADV issue-44 9 25 well well ADV issue-44 9 26 . . PUNCT issue-44 10 1 it it PRON issue-44 10 2 also also ADV issue-44 10 3 allows allow VERB issue-44 10 4 to to PART issue-44 10 5 make make VERB issue-44 10 6 appropriate appropriate ADJ issue-44 10 7 adjustments adjustment NOUN issue-44 10 8 to to ADP issue-44 10 9 the the DET issue-44 10 10 plans plan NOUN issue-44 10 11 . . PUNCT issue-44 11 1 adjustment adjustment NOUN issue-44 11 2 of of ADP issue-44 11 3 long long ADJ issue-44 11 4 - - PUNCT issue-44 11 5 term term NOUN issue-44 11 6 , , PUNCT issue-44 11 7 medium medium ADJ issue-44 11 8 - - PUNCT issue-44 11 9 term term NOUN issue-44 11 10 and and CCONJ issue-44 11 11 short short ADJ issue-44 11 12 - - PUNCT issue-44 11 13 term term NOUN issue-44 11 14 plans plan NOUN issue-44 11 15 makes make VERB issue-44 11 16 it it PRON issue-44 11 17 possible possible ADJ issue-44 11 18 , , PUNCT issue-44 11 19 without without ADP issue-44 11 20 changing change VERB issue-44 11 21 goals goal NOUN issue-44 11 22 , , PUNCT issue-44 11 23 to to PART issue-44 11 24 change change VERB issue-44 11 25 ways way NOUN issue-44 11 26 of of ADP issue-44 11 27 their their PRON issue-44 11 28 achievement achievement NOUN issue-44 11 29 and and CCONJ issue-44 11 30 thus thus ADV issue-44 11 31 to to PART issue-44 11 32 raise raise VERB issue-44 11 33 the the DET issue-44 11 34 level level NOUN issue-44 11 35 of of ADP issue-44 11 36 efficiency efficiency NOUN issue-44 11 37 of of ADP issue-44 11 38 budget budget NOUN issue-44 11 39 funds fund NOUN issue-44 11 40 formation formation NOUN issue-44 11 41 and and CCONJ issue-44 11 42 use use NOUN issue-44 11 43 . . PUNCT issue-44 12 1 it it PRON issue-44 12 2 is be AUX issue-44 12 3 necessary necessary ADJ issue-44 12 4 to to PART issue-44 12 5 revise revise VERB issue-44 12 6 the the DET issue-44 12 7 whole whole ADJ issue-44 12 8 system system NOUN issue-44 12 9 plans plan NOUN issue-44 12 10 , , PUNCT issue-44 12 11 including include VERB issue-44 12 12 their their PRON issue-44 12 13 mission mission NOUN issue-44 12 14 and and CCONJ issue-44 12 15 goals goal NOUN issue-44 12 16 in in ADP issue-44 12 17 the the DET issue-44 12 18 case case NOUN issue-44 12 19 of of ADP issue-44 12 20 global global ADJ issue-44 12 21 changes change NOUN issue-44 12 22 in in ADP issue-44 12 23 the the DET issue-44 12 24 external external ADJ issue-44 12 25 and and CCONJ issue-44 12 26 internal internal ADJ issue-44 12 27 environment environment NOUN issue-44 12 28 . . PUNCT issue-44 13 1 practical practical ADJ issue-44 13 2 implications implication NOUN issue-44 13 3 . . PUNCT issue-44 14 1 the the DET issue-44 14 2 proposed propose VERB issue-44 14 3 approach approach NOUN issue-44 14 4 to to ADP issue-44 14 5 the the DET issue-44 14 6 classification classification NOUN issue-44 14 7 of of ADP issue-44 14 8 budget budget NOUN issue-44 14 9 planning planning NOUN issue-44 14 10 types type NOUN issue-44 14 11 allows allow VERB issue-44 14 12 to to PART issue-44 14 13 cope cope VERB issue-44 14 14 with with ADP issue-44 14 15 the the DET issue-44 14 16 shortcomings shortcoming NOUN issue-44 14 17 of of ADP issue-44 14 18 modern modern ADJ issue-44 14 19 planning planning NOUN issue-44 14 20 in in ADP issue-44 14 21 the the DET issue-44 14 22 public public ADJ issue-44 14 23 sector sector NOUN issue-44 14 24 ( ( PUNCT issue-44 14 25 the the DET issue-44 14 26 development development NOUN issue-44 14 27 of of ADP issue-44 14 28 the the DET issue-44 14 29 targets target NOUN issue-44 14 30 according accord VERB issue-44 14 31 to to ADP issue-44 14 32 the the DET issue-44 14 33 state state NOUN issue-44 14 34 budget budget NOUN issue-44 14 35 expenditures expenditure NOUN issue-44 14 36 in in ADP issue-44 14 37 ukraine ukraine PROPN issue-44 14 38 remains remain VERB issue-44 14 39 a a DET issue-44 14 40 formality formality NOUN issue-44 14 41 and and CCONJ issue-44 14 42 it it PRON issue-44 14 43 rarely rarely ADV issue-44 14 44 complies comply VERB issue-44 14 45 with with ADP issue-44 14 46 realities reality NOUN issue-44 14 47 . . PUNCT issue-44 15 1 value value NOUN issue-44 15 2 / / SYM issue-44 15 3 originality originality NOUN issue-44 15 4 is be AUX issue-44 15 5 specified specify VERB issue-44 15 6 in in ADP issue-44 15 7 the the DET issue-44 15 8 proposed propose VERB issue-44 15 9 interpretation interpretation NOUN issue-44 15 10 which which PRON issue-44 15 11 differs differ VERB issue-44 15 12 from from ADP issue-44 15 13 existing exist VERB issue-44 15 14 ones one NOUN issue-44 15 15 that that PRON issue-44 15 16 provides provide VERB issue-44 15 17 clarification clarification NOUN issue-44 15 18 of of ADP issue-44 15 19 budget budget NOUN issue-44 15 20 planning planning NOUN issue-44 15 21 purpose purpose NOUN issue-44 15 22 in in ADP issue-44 15 23 financial financial ADJ issue-44 15 24 management management NOUN issue-44 15 25 ; ; PUNCT issue-44 15 26 classification classification NOUN issue-44 15 27 of of ADP issue-44 15 28 budget budget NOUN issue-44 15 29 planning planning NOUN issue-44 15 30 principles principle NOUN issue-44 15 31 , , PUNCT issue-44 15 32 which which PRON issue-44 15 33 differs differ VERB issue-44 15 34 from from ADP issue-44 15 35 previous previous ADJ issue-44 15 36 approaches approach NOUN issue-44 15 37 in in ADP issue-44 15 38 more more ADJ issue-44 15 39 deep deep ADJ issue-44 15 40 detailed detailed ADJ issue-44 15 41 elaboration elaboration NOUN issue-44 15 42 ; ; PUNCT issue-44 15 43 classification classification NOUN issue-44 15 44 criteria criterion NOUN issue-44 15 45 of of ADP issue-44 15 46 budget budget NOUN issue-44 15 47 planning planning NOUN issue-44 15 48 types type NOUN issue-44 15 49 by by ADP issue-44 15 50 distinguishing distinguish VERB issue-44 15 51 nine nine NUM issue-44 15 52 properties property NOUN issue-44 15 53 that that PRON issue-44 15 54 makes make VERB issue-44 15 55 its its PRON issue-44 15 56 implementation implementation NOUN issue-44 15 57 more more ADV issue-44 15 58 efficiently efficiently ADV issue-44 15 59 . . PUNCT issue-44 16 1 key key ADJ issue-44 16 2 words word NOUN issue-44 16 3 : : PUNCT issue-44 16 4 budget budget NOUN issue-44 16 5 , , PUNCT issue-44 16 6 financial financial ADJ issue-44 16 7 resources resource NOUN issue-44 16 8 , , PUNCT issue-44 16 9 planning planning NOUN issue-44 16 10 , , PUNCT issue-44 16 11 financial financial ADJ issue-44 16 12 management management NOUN issue-44 16 13 , , PUNCT issue-44 16 14 budgeting budgeting NOUN issue-44 16 15 , , PUNCT issue-44 16 16 public public ADJ issue-44 16 17 authorities authority NOUN issue-44 16 18 . . PUNCT issue-44 17 1 jel jel PROPN issue-44 17 2 classification classification NOUN issue-44 17 3 : : PUNCT issue-44 17 4 g28 g28 NOUN issue-44 17 5 , , PUNCT issue-44 17 6 g31 g31 PROPN issue-44 17 7 , , PUNCT issue-44 17 8 g32 g32 NOUN issue-44 17 9 corresponding corresponding ADJ issue-44 17 10 author author NOUN issue-44 17 11 : : PUNCT issue-44 17 12 1 1 NUM issue-44 17 13 department department NOUN issue-44 17 14 of of ADP issue-44 17 15 finance finance NOUN issue-44 17 16 , , PUNCT issue-44 17 17 national national PROPN issue-44 17 18 academy academy PROPN issue-44 17 19 of of ADP issue-44 17 20 statistics statistic NOUN issue-44 17 21 , , PUNCT issue-44 17 22 accounting accounting NOUN issue-44 17 23 and and CCONJ issue-44 17 24 auditing auditing NOUN issue-44 17 25 . . PUNCT issue-44 18 1 e e X issue-44 18 2 - - NOUN issue-44 18 3 mail mail NOUN issue-44 18 4 : : PUNCT issue-44 18 5 natasha_shevchuk_2012@mail.ru natasha_shevchuk_2012@mail.ru PROPN issue-44 18 6 1 1 X issue-44 18 7 . . X issue-44 18 8 introduction introduction NOUN issue-44 18 9 budget budget NOUN issue-44 18 10 planning planning NOUN issue-44 18 11 takes take VERB issue-44 18 12 an an DET issue-44 18 13 essential essential ADJ issue-44 18 14 position position NOUN issue-44 18 15 in in ADP issue-44 18 16 the the DET issue-44 18 17 budgeting budgeting NOUN issue-44 18 18 . . PUNCT issue-44 19 1 the the DET issue-44 19 2 quality quality NOUN issue-44 19 3 of of ADP issue-44 19 4 the the DET issue-44 19 5 budgeting budgeting NOUN issue-44 19 6 performing performing NOUN issue-44 19 7 and and CCONJ issue-44 19 8 the the DET issue-44 19 9 level level NOUN issue-44 19 10 of of ADP issue-44 19 11 socio socio NOUN issue-44 19 12 - - PUNCT issue-44 19 13 economic economic ADJ issue-44 19 14 development development NOUN issue-44 19 15 of of ADP issue-44 19 16 the the DET issue-44 19 17 country country NOUN issue-44 19 18 depends depend VERB issue-44 19 19 on on ADP issue-44 19 20 the the DET issue-44 19 21 correct correct ADJ issue-44 19 22 definition definition NOUN issue-44 19 23 of of ADP issue-44 19 24 budget budget NOUN issue-44 19 25 targets target NOUN issue-44 19 26 . . PUNCT issue-44 20 1 performance performance NOUN issue-44 20 2 of of ADP issue-44 20 3 the the DET issue-44 20 4 state state NOUN issue-44 20 5 financial financial ADJ issue-44 20 6 position position NOUN issue-44 20 7 analysis analysis NOUN issue-44 20 8 , , PUNCT issue-44 20 9 advanced advanced ADJ issue-44 20 10 planning planning NOUN issue-44 20 11 conduct conduct NOUN issue-44 20 12 , , PUNCT issue-44 20 13 determination determination NOUN issue-44 20 14 of of ADP issue-44 20 15 objective objective ADJ issue-44 20 16 relationships relationship NOUN issue-44 20 17 and and CCONJ issue-44 20 18 long long ADJ issue-44 20 19 - - PUNCT issue-44 20 20 term term NOUN issue-44 20 21 trends trend NOUN issue-44 20 22 in in ADP issue-44 20 23 the the DET issue-44 20 24 structure structure NOUN issue-44 20 25 of of ADP issue-44 20 26 financial financial ADJ issue-44 20 27 resources resource NOUN issue-44 20 28 and and CCONJ issue-44 20 29 factors factor NOUN issue-44 20 30 that that PRON issue-44 20 31 define define VERB issue-44 20 32 these these DET issue-44 20 33 trends trend NOUN issue-44 20 34 development development NOUN issue-44 20 35 in in ADP issue-44 20 36 the the DET issue-44 20 37 future future NOUN issue-44 20 38 are be AUX issue-44 20 39 possible possible ADJ issue-44 20 40 with with ADP issue-44 20 41 the the DET issue-44 20 42 financial financial ADJ issue-44 20 43 statements statement NOUN issue-44 20 44 resulting result VERB issue-44 20 45 from from ADP issue-44 20 46 budget budget NOUN issue-44 20 47 planning planning NOUN issue-44 20 48 . . PUNCT issue-44 21 1 necessary necessary ADJ issue-44 21 2 financial financial ADJ issue-44 21 3 proportions proportion NOUN issue-44 21 4 according accord VERB issue-44 21 5 to to ADP issue-44 21 6 the the DET issue-44 21 7 plan plan NOUN issue-44 21 8 of of ADP issue-44 21 9 economic economic ADJ issue-44 21 10 and and CCONJ issue-44 21 11 social social ADJ issue-44 21 12 development development NOUN issue-44 21 13 are be AUX issue-44 21 14 provided provide VERB issue-44 21 15 ; ; PUNCT issue-44 21 16 the the DET issue-44 21 17 amount amount NOUN issue-44 21 18 of of ADP issue-44 21 19 revenues revenue NOUN issue-44 21 20 and and CCONJ issue-44 21 21 reserves reserve NOUN issue-44 21 22 of of ADP issue-44 21 23 growth growth NOUN issue-44 21 24 as as ADV issue-44 21 25 well well ADV issue-44 21 26 as as ADP issue-44 21 27 expenditures expenditure NOUN issue-44 21 28 and and CCONJ issue-44 21 29 reserves reserve NOUN issue-44 21 30 to to PART issue-44 21 31 reduce reduce VERB issue-44 21 32 them they PRON issue-44 21 33 are be AUX issue-44 21 34 determined determine VERB issue-44 21 35 ; ; PUNCT issue-44 21 36 an an DET issue-44 21 37 adequate adequate ADJ issue-44 21 38 financial financial ADJ issue-44 21 39 base base NOUN issue-44 21 40 of of ADP issue-44 21 41 social social ADJ issue-44 21 42 protection protection NOUN issue-44 21 43 is be AUX issue-44 21 44 created create VERB issue-44 21 45 ; ; PUNCT issue-44 21 46 revenues revenue NOUN issue-44 21 47 and and CCONJ issue-44 21 48 expenses expense NOUN issue-44 21 49 are be AUX issue-44 21 50 allocated allocate VERB issue-44 21 51 between between ADP issue-44 21 52 the the DET issue-44 21 53 individual individual ADJ issue-44 21 54 links link NOUN issue-44 21 55 of of ADP issue-44 21 56 the the DET issue-44 21 57 budget budget NOUN issue-44 21 58 system system NOUN issue-44 21 59 material material NOUN issue-44 21 60 and and CCONJ issue-44 21 61 budgetary budgetary ADJ issue-44 21 62 provisions provision NOUN issue-44 21 63 are be AUX issue-44 21 64 formed form VERB issue-44 21 65 in in ADP issue-44 21 66 the the DET issue-44 21 67 process process NOUN issue-44 21 68 of of ADP issue-44 21 69 budget budget NOUN issue-44 21 70 planning planning NOUN issue-44 21 71 [ [ X issue-44 21 72 akhlamov akhlamov ADJ issue-44 21 73     SPACE issue-44 21 74 a. a. PROPN issue-44 21 75 & & CCONJ issue-44 21 76 holynskaya holynskaya PROPN issue-44 21 77     SPACE issue-44 21 78 o. o. PROPN issue-44 21 79 , , PUNCT issue-44 21 80 p. p. NOUN issue-44 21 81 20 20 NUM issue-44 21 82 ] ] PUNCT issue-44 21 83 . . PUNCT issue-44 22 1 therefore therefore ADV issue-44 22 2 , , PUNCT issue-44 22 3 the the DET issue-44 22 4 study study NOUN issue-44 22 5 of of ADP issue-44 22 6 budget budget NOUN issue-44 22 7 planning planning NOUN issue-44 22 8 in in ADP issue-44 22 9 financial financial ADJ issue-44 22 10 management management NOUN issue-44 22 11 is be AUX issue-44 22 12 an an DET issue-44 22 13 extremely extremely ADV issue-44 22 14 important important ADJ issue-44 22 15 area area NOUN issue-44 22 16 of of ADP issue-44 22 17 study study NOUN issue-44 22 18 . . PUNCT issue-44 23 1 among among ADP issue-44 23 2 the the DET issue-44 23 3 scientists scientist NOUN issue-44 23 4 and and CCONJ issue-44 23 5 practitioners practitioner NOUN issue-44 23 6 studying study VERB issue-44 23 7 theoretical theoretical ADJ issue-44 23 8 and and CCONJ issue-44 23 9 practical practical ADJ issue-44 23 10 principles principle NOUN issue-44 23 11 of of ADP issue-44 23 12 budget budget NOUN issue-44 23 13 planning planning NOUN issue-44 23 14 are be AUX issue-44 23 15 the the DET issue-44 23 16 following following NOUN issue-44 23 17 : : PUNCT issue-44 23 18 vasilyik vasilyik NOUN issue-44 23 19     SPACE issue-44 23 20 o. o. NOUN issue-44 23 21 and and CCONJ issue-44 23 22 pavliuk pavliuk PROPN issue-44 23 23 k. k. PROPN issue-44 23 24 ( ( PUNCT issue-44 23 25 2004 2004 NUM issue-44 23 26 ) ) PUNCT issue-44 23 27 hordieieva hordieieva PROPN issue-44 23 28 l. l. PROPN issue-44 23 29 and and CCONJ issue-44 23 30 derkach derkach PROPN issue-44 23 31     SPACE issue-44 23 32 n. n. PROPN issue-44 23 33 ( ( PUNCT issue-44 23 34 1995 1995 NUM issue-44 23 35 ) ) PUNCT issue-44 23 36 , , PUNCT issue-44 23 37 kuzmynchuk kuzmynchuk PROPN issue-44 23 38 n. n. PROPN issue-44 23 39 , , PUNCT issue-44 23 40 feshchenko feshchenko PROPN issue-44 23 41 l. l. PROPN issue-44 23 42 , , PUNCT issue-44 23 43 pronoza pronoza PROPN issue-44 23 44 p. p. NOUN issue-44 23 45 ( ( PUNCT issue-44 23 46 2008 2008 NUM issue-44 23 47 ) ) PUNCT issue-44 23 48 , , PUNCT issue-44 23 49 mochernyi mochernyi PROPN issue-44 23 50 s. s. PROPN issue-44 23 51 ( ( PUNCT issue-44 23 52 2001 2001 NUM issue-44 23 53 ) ) PUNCT issue-44 23 54 , , PUNCT issue-44 23 55 oparin oparin NOUN issue-44 23 56 v. v. PROPN issue-44 23 57 , , PUNCT issue-44 23 58 fedosov fedosov NOUN issue-44 23 59 v. v. CCONJ issue-44 23 60 and and CCONJ issue-44 23 61 safanova safanova VERB issue-44 23 62     SPACE issue-44 23 63 l. l. PROPN issue-44 23 64 ( ( PUNCT issue-44 23 65 2004 2004 NUM issue-44 23 66 ) ) PUNCT issue-44 23 67 , , PUNCT issue-44 23 68 pasechnik pasechnik VERB issue-44 23 69 iu iu ADP issue-44 23 70 . . PUNCT issue-44 24 1 ( ( PUNCT issue-44 24 2 2003 2003 NUM issue-44 24 3 ) ) PUNCT issue-44 24 4 , , PUNCT issue-44 24 5 stoian stoian PROPN issue-44 24 6 v. v. PROPN issue-44 24 7 , , PUNCT issue-44 24 8 yurii yurii VERB issue-44 24 9     SPACE issue-44 24 10 s. s. PROPN issue-44 24 11 and and CCONJ issue-44 24 12 mats mats PROPN issue-44 24 13 m. m. NOUN issue-44 24 14 ( ( PUNCT issue-44 24 15 2002 2002 NUM issue-44 24 16 ) ) PUNCT issue-44 24 17 . . PUNCT issue-44 25 1 however however ADV issue-44 25 2 , , PUNCT issue-44 25 3 despite despite SCONJ issue-44 25 4 the the DET issue-44 25 5 constant constant ADJ issue-44 25 6 paying pay VERB issue-44 25 7 attention attention NOUN issue-44 25 8 to to ADP issue-44 25 9 the the DET issue-44 25 10 area area NOUN issue-44 25 11 studied study VERB issue-44 25 12 by by ADP issue-44 25 13 both both DET issue-44 25 14 scientists scientist NOUN issue-44 25 15 and and CCONJ issue-44 25 16 practitioners practitioner NOUN issue-44 25 17 , , PUNCT issue-44 25 18 some some DET issue-44 25 19 issues issue NOUN issue-44 25 20 are be AUX issue-44 25 21 insufficiently insufficiently ADV issue-44 25 22 known know VERB issue-44 25 23 , , PUNCT issue-44 25 24 particularly particularly ADV issue-44 25 25 for for ADP issue-44 25 26 budget budget NOUN issue-44 25 27 planning planning NOUN issue-44 25 28 in in ADP issue-44 25 29 financial financial ADJ issue-44 25 30 management management NOUN issue-44 25 31 , , PUNCT issue-44 25 32 identification identification NOUN issue-44 25 33 of of ADP issue-44 25 34 its its PRON issue-44 25 35 types type NOUN issue-44 25 36 . . PUNCT issue-44 26 1 2 2 X issue-44 26 2 . . X issue-44 26 3 scientific scientific ADJ issue-44 26 4 approaches approach NOUN issue-44 26 5 to to ADP issue-44 26 6 determining determine VERB issue-44 26 7 the the DET issue-44 26 8 definition definition NOUN issue-44 26 9 of of ADP issue-44 26 10 “ " PUNCT issue-44 26 11 budgeting budget VERB issue-44 26 12 ” " PUNCT issue-44 26 13 the the DET issue-44 26 14 synonym synonym NOUN issue-44 26 15 to to ADP issue-44 26 16 the the DET issue-44 26 17 term term NOUN issue-44 26 18 « « PUNCT issue-44 26 19 budgetary budgetary ADJ issue-44 26 20 planning planning NOUN issue-44 26 21 » » PUNCT issue-44 26 22 is be AUX issue-44 26 23 « « PUNCT issue-44 26 24 budgeting».it budgeting».it PROPN issue-44 26 25 is be AUX issue-44 26 26 necessary necessary ADJ issue-44 26 27 to to PART issue-44 26 28 explore explore VERB issue-44 26 29 the the DET issue-44 26 30 essence essence NOUN issue-44 26 31 of of ADP issue-44 26 32 the the DET issue-44 26 33 definition definition NOUN issue-44 26 34 for for ADP issue-44 26 35 theoretical theoretical ADJ issue-44 26 36 principles principle NOUN issue-44 26 37 of of ADP issue-44 26 38 budget budget NOUN issue-44 26 39 planning planning NOUN issue-44 26 40 summarizing summarizing NOUN issue-44 26 41 . . PUNCT issue-44 27 1 there there PRON issue-44 27 2 is be VERB issue-44 27 3 no no DET issue-44 27 4 definition definition NOUN issue-44 27 5 of of ADP issue-44 27 6 the the DET issue-44 27 7 term term NOUN issue-44 27 8 “ " PUNCT issue-44 27 9 budget budget NOUN issue-44 27 10 planning planning NOUN issue-44 27 11 ” " PUNCT issue-44 27 12 in in ADP issue-44 27 13 the the DET issue-44 27 14 budget budget NOUN issue-44 27 15 code code NOUN issue-44 27 16 . . PUNCT issue-44 28 1 the the DET issue-44 28 2 leading lead VERB issue-44 28 3 ukrainian ukrainian ADJ issue-44 28 4 baltic baltic ADJ issue-44 28 5 journal journal PROPN issue-44 28 6 of of ADP issue-44 28 7 economic economic ADJ issue-44 28 8 studies study NOUN issue-44 28 9 96 96 NUM issue-44 28 10 vol vol NOUN issue-44 28 11 . . PROPN issue-44 29 1 1 1 NUM issue-44 29 2 , , PUNCT issue-44 29 3 no no INTJ issue-44 29 4 . . NOUN issue-44 29 5 2 2 NUM issue-44 29 6 , , PUNCT issue-44 29 7 2015 2015 NUM issue-44 29 8 economists economist NOUN issue-44 29 9 give give VERB issue-44 29 10 different different ADJ issue-44 29 11 interpretations interpretation NOUN issue-44 29 12 due due ADJ issue-44 29 13 to to ADP issue-44 29 14 studied study VERB issue-44 29 15 category category NOUN issue-44 29 16 . . PUNCT issue-44 30 1 having having AUX issue-44 30 2 analyzed analyze VERB issue-44 30 3 definition definition NOUN issue-44 30 4 of of ADP issue-44 30 5 “ " PUNCT issue-44 30 6 budget budget NOUN issue-44 30 7 planning planning NOUN issue-44 30 8 ” " PUNCT issue-44 30 9 and and CCONJ issue-44 30 10 having having AUX issue-44 30 11 considered consider VERB issue-44 30 12 the the DET issue-44 30 13 peculiarities peculiarity NOUN issue-44 30 14 of of ADP issue-44 30 15 the the DET issue-44 30 16 budget budget NOUN issue-44 30 17 planning planning NOUN issue-44 30 18 type type NOUN issue-44 30 19 we we PRON issue-44 30 20 denote denote VERB issue-44 30 21 it it PRON issue-44 30 22 as as ADP issue-44 30 23 the the DET issue-44 30 24 process process NOUN issue-44 30 25 of of ADP issue-44 30 26 developing develop VERB issue-44 30 27 a a DET issue-44 30 28 plan plan NOUN issue-44 30 29 of of ADP issue-44 30 30 formation formation NOUN issue-44 30 31 , , PUNCT issue-44 30 32 distribution distribution NOUN issue-44 30 33 and and CCONJ issue-44 30 34 redistribution redistribution NOUN issue-44 30 35 of of ADP issue-44 30 36 financial financial ADJ issue-44 30 37 resources resource NOUN issue-44 30 38 according accord VERB issue-44 30 39 to to ADP issue-44 30 40 budget budget NOUN issue-44 30 41 system system NOUN issue-44 30 42 units unit NOUN issue-44 30 43 formation formation VERB issue-44 30 44 , , PUNCT issue-44 30 45 during during ADP issue-44 30 46 the the DET issue-44 30 47 reporting reporting NOUN issue-44 30 48 period period NOUN issue-44 30 49 based base VERB issue-44 30 50 on on ADP issue-44 30 51 budgetary budgetary ADJ issue-44 30 52 purposes purpose NOUN issue-44 30 53 and and CCONJ issue-44 30 54 tasks task NOUN issue-44 30 55 defined define VERB issue-44 30 56 with with ADP issue-44 30 57 socio socio NOUN issue-44 30 58 - - PUNCT issue-44 30 59 economic economic ADJ issue-44 30 60 development development NOUN issue-44 30 61 strategy strategy NOUN issue-44 30 62 of of ADP issue-44 30 63 the the DET issue-44 30 64 country country NOUN issue-44 30 65 . . PUNCT issue-44 31 1 according accord VERB issue-44 31 2 to to ADP issue-44 31 3 the the DET issue-44 31 4 purpose purpose NOUN issue-44 31 5 of of ADP issue-44 31 6 survey survey NOUN issue-44 31 7 , , PUNCT issue-44 31 8 the the DET issue-44 31 9 main main ADJ issue-44 31 10 targets target NOUN issue-44 31 11 of of ADP issue-44 31 12 budget budget NOUN issue-44 31 13 planning planning NOUN issue-44 31 14 are be AUX issue-44 31 15 : : PUNCT issue-44 31 16 determining determine VERB issue-44 31 17 sources source NOUN issue-44 31 18 completeness completeness NOUN issue-44 31 19 of of ADP issue-44 31 20 cash cash NOUN issue-44 31 21 for for ADP issue-44 31 22 taxes taxis NOUN issue-44 31 23 and and CCONJ issue-44 31 24 duties duty NOUN issue-44 31 25 to to ADP issue-44 31 26 the the DET issue-44 31 27 budgets budget NOUN issue-44 31 28 of of ADP issue-44 31 29 different different ADJ issue-44 31 30 levels level NOUN issue-44 31 31 . . PUNCT issue-44 32 1 the the DET issue-44 32 2 total total ADJ issue-44 32 3 state state NOUN issue-44 32 4 demand demand NOUN issue-44 32 5 in in ADP issue-44 32 6 cash cash NOUN issue-44 32 7 appears appear VERB issue-44 32 8 in in ADP issue-44 32 9 the the DET issue-44 32 10 process process NOUN issue-44 32 11 of of ADP issue-44 32 12 budget budget NOUN issue-44 32 13 planning planning NOUN issue-44 32 14 . . PUNCT issue-44 33 1 it it PRON issue-44 33 2 is be AUX issue-44 33 3 necessary necessary ADJ issue-44 33 4 for for ADP issue-44 33 5 the the DET issue-44 33 6 implementation implementation NOUN issue-44 33 7 of of ADP issue-44 33 8 socio socio NOUN issue-44 33 9 - - PUNCT issue-44 33 10 economic economic ADJ issue-44 33 11 society society NOUN issue-44 33 12 development development NOUN issue-44 33 13 . . PUNCT issue-44 34 1 different different ADJ issue-44 34 2 opportunities opportunity NOUN issue-44 34 3 are be AUX issue-44 34 4 taking take VERB issue-44 34 5 into into ADP issue-44 34 6 account account NOUN issue-44 34 7 , , PUNCT issue-44 34 8 as as ADV issue-44 34 9 well well ADV issue-44 34 10 as as ADP issue-44 34 11 practical practical ADJ issue-44 34 12 mobilization mobilization NOUN issue-44 34 13 feasibility feasibility NOUN issue-44 34 14 of of ADP issue-44 34 15 a a DET issue-44 34 16 newly newly ADV issue-44 34 17 created create VERB issue-44 34 18 value value NOUN issue-44 34 19 of of ADP issue-44 34 20 gross gross ADJ issue-44 34 21 domestic domestic ADJ issue-44 34 22 product product NOUN issue-44 34 23 to to ADP issue-44 34 24 the the DET issue-44 34 25 budget budget NOUN issue-44 34 26 performed perform VERB issue-44 34 27 with with ADP issue-44 34 28 entities entity NOUN issue-44 34 29 . . PUNCT issue-44 35 1 meanwhile meanwhile ADV issue-44 35 2 , , PUNCT issue-44 35 3 in in ADP issue-44 35 4 this this DET issue-44 35 5 period period NOUN issue-44 35 6 , , PUNCT issue-44 35 7 when when SCONJ issue-44 35 8 the the DET issue-44 35 9 targets target NOUN issue-44 35 10 of of ADP issue-44 35 11 financial financial ADJ issue-44 35 12 resources resource NOUN issue-44 35 13 concentration concentration NOUN issue-44 35 14 to to PART issue-44 35 15 ensure ensure VERB issue-44 35 16 basic basic ADJ issue-44 35 17 ( ( PUNCT issue-44 35 18 critical critical ADJ issue-44 35 19 ) ) PUNCT issue-44 35 20 areas area NOUN issue-44 35 21 of of ADP issue-44 35 22 socio socio NOUN issue-44 35 23 - - PUNCT issue-44 35 24 economic economic ADJ issue-44 35 25 development development NOUN issue-44 35 26 are be AUX issue-44 35 27 set set VERB issue-44 35 28 , , PUNCT issue-44 35 29 the the DET issue-44 35 30 redistributive redistributive ADJ issue-44 35 31 role role NOUN issue-44 35 32 of of ADP issue-44 35 33 the the DET issue-44 35 34 budget budget NOUN issue-44 35 35 process process NOUN issue-44 35 36 excessively excessively ADV issue-44 35 37 increases increase NOUN issue-44 35 38 ; ; PUNCT issue-44 35 39 achievement achievement NOUN issue-44 35 40 of of ADP issue-44 35 41 the the DET issue-44 35 42 highest high ADJ issue-44 35 43 efficiency efficiency NOUN issue-44 35 44 in in ADP issue-44 35 45 the the DET issue-44 35 46 allocation allocation NOUN issue-44 35 47 of of ADP issue-44 35 48 budgetary budgetary ADJ issue-44 35 49 resources resource NOUN issue-44 35 50 between between ADP issue-44 35 51 the the DET issue-44 35 52 budgets budget NOUN issue-44 35 53 of of ADP issue-44 35 54 regions region NOUN issue-44 35 55 , , PUNCT issue-44 35 56 sectors sector NOUN issue-44 35 57 of of ADP issue-44 35 58 the the DET issue-44 35 59 economy economy NOUN issue-44 35 60 and and CCONJ issue-44 35 61 specific specific ADJ issue-44 35 62 expenditures expenditure NOUN issue-44 35 63 . . PUNCT issue-44 36 1 the the DET issue-44 36 2 budget budget NOUN issue-44 36 3 plan plan NOUN issue-44 36 4 must must AUX issue-44 36 5 meet meet VERB issue-44 36 6 the the DET issue-44 36 7 purpose purpose NOUN issue-44 36 8 of of ADP issue-44 36 9 socioeconomic socioeconomic ADJ issue-44 36 10 development development NOUN issue-44 36 11 and and CCONJ issue-44 36 12 contribute contribute VERB issue-44 36 13 to to ADP issue-44 36 14 the the DET issue-44 36 15 efficiency efficiency NOUN issue-44 36 16 growth growth NOUN issue-44 36 17 of of ADP issue-44 36 18 social social ADJ issue-44 36 19 production production NOUN issue-44 36 20 ; ; PUNCT issue-44 36 21 allocation allocation NOUN issue-44 36 22 of of ADP issue-44 36 23 budget budget NOUN issue-44 36 24 resources resource NOUN issue-44 36 25 to to PART issue-44 36 26 provide provide VERB issue-44 36 27 proportional proportional ADJ issue-44 36 28 and and CCONJ issue-44 36 29 dynamic dynamic ADJ issue-44 36 30 development development NOUN issue-44 36 31 of of ADP issue-44 36 32 society society NOUN issue-44 36 33 . . PUNCT issue-44 37 1 development development NOUN issue-44 37 2 of of ADP issue-44 37 3 society society NOUN issue-44 37 4 is be AUX issue-44 37 5 predominantly predominantly ADV issue-44 37 6 dynamic dynamic ADJ issue-44 37 7 . . PUNCT issue-44 38 1 however however ADV issue-44 38 2 , , PUNCT issue-44 38 3 individual individual ADJ issue-44 38 4 economic economic ADJ issue-44 38 5 subjects subject NOUN issue-44 38 6 as as ADV issue-44 38 7 well well ADV issue-44 38 8 as as ADP issue-44 38 9 entire entire ADJ issue-44 38 10 regions region NOUN issue-44 38 11 develop develop VERB issue-44 38 12 not not PART issue-44 38 13 equally equally ADV issue-44 38 14 evenly evenly ADV issue-44 38 15 ; ; PUNCT issue-44 38 16 transparency transparency NOUN issue-44 38 17 and and CCONJ issue-44 38 18 control control NOUN issue-44 38 19 over over ADP issue-44 38 20 financial financial ADJ issue-44 38 21 and and CCONJ issue-44 38 22 economic economic ADJ issue-44 38 23 activity activity NOUN issue-44 38 24 of of ADP issue-44 38 25 business business NOUN issue-44 38 26 entities entity NOUN issue-44 38 27 to to PART issue-44 38 28 comply comply VERB issue-44 38 29 with with ADP issue-44 38 30 the the DET issue-44 38 31 intended intend VERB issue-44 38 32 use use NOUN issue-44 38 33 and and CCONJ issue-44 38 34 austerity austerity NOUN issue-44 38 35 in in ADP issue-44 38 36 the the DET issue-44 38 37 use use NOUN issue-44 38 38 of of ADP issue-44 38 39 funds fund NOUN issue-44 38 40 and and CCONJ issue-44 38 41 tasks task NOUN issue-44 38 42 completeness completeness NOUN issue-44 38 43 of of ADP issue-44 38 44 income income NOUN issue-44 38 45 taxes taxis NOUN issue-44 38 46 and and CCONJ issue-44 38 47 duties duty NOUN issue-44 38 48 to to ADP issue-44 38 49 the the DET issue-44 38 50 budget budget NOUN issue-44 38 51 . . PUNCT issue-44 39 1 state state NOUN issue-44 39 2 institutions institution NOUN issue-44 39 3 financed finance VERB issue-44 39 4 from from ADP issue-44 39 5 the the DET issue-44 39 6 state state NOUN issue-44 39 7 and and CCONJ issue-44 39 8 local local ADJ issue-44 39 9 budgets budget NOUN issue-44 39 10 have have AUX issue-44 39 11 been be AUX issue-44 39 12 taken take VERB issue-44 39 13 to to ADP issue-44 39 14 the the DET issue-44 39 15 financing financing NOUN issue-44 39 16 based base VERB issue-44 39 17 on on ADP issue-44 39 18 estimates estimate NOUN issue-44 39 19 since since SCONJ issue-44 39 20 1997 1997 NUM issue-44 39 21 for for ADP issue-44 39 22 introducing introduce VERB issue-44 39 23 effective effective ADJ issue-44 39 24 state state NOUN issue-44 39 25 control control NOUN issue-44 39 26 over over ADP issue-44 39 27 budget budget NOUN issue-44 39 28 expenditures expenditure NOUN issue-44 39 29 ; ; PUNCT issue-44 39 30 formation formation NOUN issue-44 39 31 of of ADP issue-44 39 32 necessary necessary ADJ issue-44 39 33 resources resource NOUN issue-44 39 34 . . PUNCT issue-44 40 1 availability availability NOUN issue-44 40 2 of of ADP issue-44 40 3 budget budget NOUN issue-44 40 4 reserves reserve NOUN issue-44 40 5 enables enable VERB issue-44 40 6 to to PART issue-44 40 7 provide provide VERB issue-44 40 8 uninterrupted uninterrupted ADJ issue-44 40 9 financing financing NOUN issue-44 40 10 of of ADP issue-44 40 11 the the DET issue-44 40 12 planned plan VERB issue-44 40 13 measures measure NOUN issue-44 40 14 even even ADV issue-44 40 15 in in ADP issue-44 40 16 cases case NOUN issue-44 40 17 where where SCONJ issue-44 40 18 revenues revenue NOUN issue-44 40 19 budget budget NOUN issue-44 40 20 are be AUX issue-44 40 21 not not PART issue-44 40 22 met meet VERB issue-44 40 23 . . PUNCT issue-44 41 1 budget budget NOUN issue-44 41 2 reserves reserve NOUN issue-44 41 3 are be AUX issue-44 41 4 the the DET issue-44 41 5 source source NOUN issue-44 41 6 of of ADP issue-44 41 7 damage damage NOUN issue-44 41 8 caused cause VERB issue-44 41 9 with with ADP issue-44 41 10 natural natural ADJ issue-44 41 11 forces force NOUN issue-44 41 12 of of ADP issue-44 41 13 nature nature NOUN issue-44 41 14 . . PUNCT issue-44 42 1 it it PRON issue-44 42 2 is be AUX issue-44 42 3 difficult difficult ADJ issue-44 42 4 to to PART issue-44 42 5 avoid avoid VERB issue-44 42 6 liquidation liquidation NOUN issue-44 42 7 of of ADP issue-44 42 8 imbalances imbalance NOUN issue-44 42 9 arising arise VERB issue-44 42 10 from from ADP issue-44 42 11 the the DET issue-44 42 12 budget budget NOUN issue-44 42 13 implementation implementation NOUN issue-44 42 14 without without ADP issue-44 42 15 them they PRON issue-44 42 16 . . PUNCT issue-44 43 1 budget budget NOUN issue-44 43 2 planning planning NOUN issue-44 43 3 is be AUX issue-44 43 4 a a DET issue-44 43 5 type type NOUN issue-44 43 6 of of ADP issue-44 43 7 management management NOUN issue-44 43 8 , , PUNCT issue-44 43 9 associated associate VERB issue-44 43 10 with with ADP issue-44 43 11 the the DET issue-44 43 12 development development NOUN issue-44 43 13 budgets budget NOUN issue-44 43 14 of of ADP issue-44 43 15 different different ADJ issue-44 43 16 types type NOUN issue-44 43 17 and and CCONJ issue-44 43 18 for for ADP issue-44 43 19 different different ADJ issue-44 43 20 objects object NOUN issue-44 43 21 , , PUNCT issue-44 43 22 forming form VERB issue-44 43 23 their their PRON issue-44 43 24 consolidation consolidation NOUN issue-44 43 25 patterns pattern NOUN issue-44 43 26 for for ADP issue-44 43 27 consolidated consolidated ADJ issue-44 43 28 budgets budget NOUN issue-44 43 29 using use VERB issue-44 43 30 the the DET issue-44 43 31 combination combination NOUN issue-44 43 32 of of ADP issue-44 43 33 certain certain ADJ issue-44 43 34 methods method NOUN issue-44 43 35 ( ( PUNCT issue-44 43 36 fig fig NOUN issue-44 43 37 . . PUNCT issue-44 43 38 1 1 NUM issue-44 43 39 ) ) PUNCT issue-44 43 40 . . PUNCT issue-44 44 1 methods method NOUN issue-44 44 2 of of ADP issue-44 44 3 budget budget NOUN issue-44 44 4 planning planning NOUN issue-44 44 5 are be AUX issue-44 44 6 the the DET issue-44 44 7 ways way NOUN issue-44 44 8 and and CCONJ issue-44 44 9 techniques technique NOUN issue-44 44 10 being be AUX issue-44 44 11 applied apply VERB issue-44 44 12 for for ADP issue-44 44 13 plans plan NOUN issue-44 44 14 targeted target VERB issue-44 44 15 to to ADP issue-44 44 16 public public ADJ issue-44 44 17 sector sector NOUN issue-44 44 18 entities entity NOUN issue-44 44 19 development development NOUN issue-44 44 20 . . PUNCT issue-44 45 1 as as SCONJ issue-44 45 2 it it PRON issue-44 45 3 is be AUX issue-44 45 4 shown show VERB issue-44 45 5 in in ADP issue-44 45 6 fig fig NOUN issue-44 45 7 . . PUNCT issue-44 46 1 2 2 NUM issue-44 46 2 today today NOUN issue-44 46 3 , , PUNCT issue-44 46 4 there there PRON issue-44 46 5 are be VERB issue-44 46 6 two two NUM issue-44 46 7 approaches approach NOUN issue-44 46 8 to to ADP issue-44 46 9 determining determine VERB issue-44 46 10 the the DET issue-44 46 11 methods method NOUN issue-44 46 12 of of ADP issue-44 46 13 budget budget NOUN issue-44 46 14 planning planning NOUN issue-44 46 15 . . PUNCT issue-44 47 1 according accord VERB issue-44 47 2 to to ADP issue-44 47 3 foreign foreign ADJ issue-44 47 4 practices practice NOUN issue-44 47 5 eight eight NUM issue-44 47 6 methods method NOUN issue-44 47 7 of of ADP issue-44 47 8 budget budget NOUN issue-44 47 9 planning planning NOUN issue-44 47 10 are be AUX issue-44 47 11 distinguished distinguish VERB issue-44 47 12 ( ( PUNCT issue-44 47 13 automatic automatic ADJ issue-44 47 14 , , PUNCT issue-44 47 15 majoration majoration NOUN issue-44 47 16 , , PUNCT issue-44 47 17 minoration minoration NOUN issue-44 47 18 , , PUNCT issue-44 47 19 direct direct ADJ issue-44 47 20 assessment assessment NOUN issue-44 47 21 , , PUNCT issue-44 47 22 budgeting budget VERB issue-44 47 23 from from ADP issue-44 47 24 scratch scratch NOUN issue-44 47 25 , , PUNCT issue-44 47 26 basic basic ADJ issue-44 47 27 budgeting budgeting NOUN issue-44 47 28 , , PUNCT issue-44 47 29 program program NOUN issue-44 47 30 budgeting budgeting NOUN issue-44 47 31 , , PUNCT issue-44 47 32 program program NOUN issue-44 47 33 targetoriented targetoriente VERB issue-44 47 34 budgeting budgeting NOUN issue-44 47 35 ) ) PUNCT issue-44 47 36 . . PUNCT issue-44 48 1 таble таble ADJ issue-44 48 2 1 1 NUM issue-44 48 3 scientific scientific ADJ issue-44 48 4 approaches approach NOUN issue-44 48 5 to to ADP issue-44 48 6 determining determine VERB issue-44 48 7 the the DET issue-44 48 8 definition definition NOUN issue-44 48 9 “ " PUNCT issue-44 48 10 budgeting budget VERB issue-44 48 11 ” " PUNCT issue-44 48 12 author author NOUN issue-44 48 13 definition definition NOUN issue-44 48 14 vasylyk vasylyk ADV issue-44 48 15 o. o. PROPN issue-44 48 16 and and CCONJ issue-44 48 17 pavlyuk pavlyuk PROPN issue-44 48 18 k. k. PROPN issue-44 48 19 ( ( PUNCT issue-44 48 20 2004 2004 NUM issue-44 48 21 ) ) PUNCT issue-44 48 22 a a DET issue-44 48 23 scientifically scientifically ADV issue-44 48 24 grounded ground VERB issue-44 48 25 process process NOUN issue-44 48 26 of of ADP issue-44 48 27 determining determine VERB issue-44 48 28 the the DET issue-44 48 29 sources source NOUN issue-44 48 30 of of ADP issue-44 48 31 formation formation NOUN issue-44 48 32 and and CCONJ issue-44 48 33 directions direction NOUN issue-44 48 34 of of ADP issue-44 48 35 budgetary budgetary ADJ issue-44 48 36 resources resource NOUN issue-44 48 37 using use VERB issue-44 48 38 in in ADP issue-44 48 39 the the DET issue-44 48 40 state state NOUN issue-44 48 41 ’s ’s PART issue-44 48 42 economy economy NOUN issue-44 48 43 in in ADP issue-44 48 44 order order NOUN issue-44 48 45 to to PART issue-44 48 46 ensure ensure VERB issue-44 48 47 sustainable sustainable ADJ issue-44 48 48 economic economic ADJ issue-44 48 49 and and CCONJ issue-44 48 50 social social ADJ issue-44 48 51 development development NOUN issue-44 48 52 .. .. PUNCT issue-44 48 53 derkach derkach PROPN issue-44 48 54 m. m. NOUN issue-44 48 55 and and CCONJ issue-44 48 56 hordieieva hordieieva PROPN issue-44 48 57 l l PROPN issue-44 48 58 ( ( PUNCT issue-44 48 59 1995 1995 NUM issue-44 48 60 ) ) PUNCT issue-44 48 61 centralized centralized ADJ issue-44 48 62 distribution distribution NOUN issue-44 48 63 and and CCONJ issue-44 48 64 redistribution redistribution NOUN issue-44 48 65 of of ADP issue-44 48 66 the the DET issue-44 48 67 gross gross ADJ issue-44 48 68 national national ADJ issue-44 48 69 product product NOUN issue-44 48 70 and and CCONJ issue-44 48 71 national national ADJ issue-44 48 72 income income NOUN issue-44 48 73 in in ADP issue-44 48 74 the the DET issue-44 48 75 process process NOUN issue-44 48 76 of of ADP issue-44 48 77 the the DET issue-44 48 78 budget budget NOUN issue-44 48 79 drafting drafting NOUN issue-44 48 80 and and CCONJ issue-44 48 81 implementation implementation NOUN issue-44 48 82 in in ADP issue-44 48 83 all all DET issue-44 48 84 budget budget NOUN issue-44 48 85 system system NOUN issue-44 48 86 branches branch NOUN issue-44 48 87 and and CCONJ issue-44 48 88 in in ADP issue-44 48 89 all all DET issue-44 48 90 types type NOUN issue-44 48 91 of of ADP issue-44 48 92 financial financial ADJ issue-44 48 93 plans plan NOUN issue-44 48 94 based base VERB issue-44 48 95 on on ADP issue-44 48 96 the the DET issue-44 48 97 state state NOUN issue-44 48 98 plan plan NOUN issue-44 48 99 for for ADP issue-44 48 100 socio socio NOUN issue-44 48 101 - - PUNCT issue-44 48 102 economic economic ADJ issue-44 48 103 development development NOUN issue-44 48 104 of of ADP issue-44 48 105 ukraine ukraine PROPN issue-44 48 106 . . PUNCT issue-44 49 1 mochernyi mochernyi PROPN issue-44 49 2 s s PART issue-44 49 3 .. .. PUNCT issue-44 49 4 ( ( PUNCT issue-44 49 5 2001 2001 NUM issue-44 49 6 ) ) PUNCT issue-44 49 7 budgeting budgeting NOUN issue-44 49 8 process process NOUN issue-44 49 9 for for ADP issue-44 49 10 specific specific ADJ issue-44 49 11 objects object NOUN issue-44 49 12 for for ADP issue-44 49 13 a a DET issue-44 49 14 short short ADJ issue-44 49 15 period period NOUN issue-44 49 16 ( ( PUNCT issue-44 49 17 one one NUM issue-44 49 18 year year NOUN issue-44 49 19 ) ) PUNCT issue-44 49 20 to to PART issue-44 49 21 determine determine VERB issue-44 49 22 on on ADP issue-44 49 23 the the DET issue-44 49 24 basis basis NOUN issue-44 49 25 of of ADP issue-44 49 26 multivariate multivariate NOUN issue-44 49 27 analysis analysis NOUN issue-44 49 28 in in ADP issue-44 49 29 the the DET issue-44 49 30 form form NOUN issue-44 49 31 of of ADP issue-44 49 32 money money NOUN issue-44 49 33 or or CCONJ issue-44 49 34 in in ADP issue-44 49 35 the the DET issue-44 49 36 kind kind NOUN issue-44 49 37 of of ADP issue-44 49 38 expenditures expenditure NOUN issue-44 49 39 and and CCONJ issue-44 49 40 revenues revenue NOUN issue-44 49 41 , , PUNCT issue-44 49 42 optimize optimize VERB issue-44 49 43 their their PRON issue-44 49 44 structure structure NOUN issue-44 49 45 to to PART issue-44 49 46 achieve achieve VERB issue-44 49 47 the the DET issue-44 49 48 goals goal NOUN issue-44 49 49 of of ADP issue-44 49 50 the the DET issue-44 49 51 organization organization NOUN issue-44 49 52 considering consider VERB issue-44 49 53 the the DET issue-44 49 54 presence presence NOUN issue-44 49 55 of of ADP issue-44 49 56 certain certain ADJ issue-44 49 57 constraints constraint NOUN issue-44 49 58 and and CCONJ issue-44 49 59 environmental environmental ADJ issue-44 49 60 factors factor NOUN issue-44 49 61 influence influence NOUN issue-44 49 62 performance performance NOUN issue-44 49 63 . . PUNCT issue-44 50 1 safanova safanova PROPN issue-44 50 2 l. l. PROPN issue-44 50 3 ( ( PUNCT issue-44 50 4 2001 2001 NUM issue-44 50 5 ) ) PUNCT issue-44 50 6 the the DET issue-44 50 7 set set NOUN issue-44 50 8 of of ADP issue-44 50 9 organizational organizational ADJ issue-44 50 10 , , PUNCT issue-44 50 11 technical technical ADJ issue-44 50 12 , , PUNCT issue-44 50 13 methodical methodical ADJ issue-44 50 14 and and CCONJ issue-44 50 15 methodological methodological ADJ issue-44 50 16 steps step NOUN issue-44 50 17 in in ADP issue-44 50 18 determining determine VERB issue-44 50 19 the the DET issue-44 50 20 income income NOUN issue-44 50 21 and and CCONJ issue-44 50 22 expenditure expenditure NOUN issue-44 50 23 budgets budget NOUN issue-44 50 24 during during ADP issue-44 50 25 their their PRON issue-44 50 26 preparation preparation NOUN issue-44 50 27 , , PUNCT issue-44 50 28 review review NOUN issue-44 50 29 and and CCONJ issue-44 50 30 approval approval NOUN issue-44 50 31 mochernyi mochernyi PROPN issue-44 50 32 s. s. PROPN issue-44 50 33 ( ( PUNCT issue-44 50 34 2001 2001 NUM issue-44 50 35 ) ) PUNCT issue-44 50 36 process process NOUN issue-44 50 37 of of ADP issue-44 50 38 budget budget NOUN issue-44 50 39 drafting drafting NOUN issue-44 50 40 , , PUNCT issue-44 50 41 review review NOUN issue-44 50 42 and and CCONJ issue-44 50 43 approval approval NOUN issue-44 50 44 for for ADP issue-44 50 45 next next ADJ issue-44 50 46 year year NOUN issue-44 50 47 . . PUNCT issue-44 51 1 it it PRON issue-44 51 2 covers cover VERB issue-44 51 3 a a DET issue-44 51 4 series series NOUN issue-44 51 5 of of ADP issue-44 51 6 administrative administrative ADJ issue-44 51 7 measures measure NOUN issue-44 51 8 and and CCONJ issue-44 51 9 methodology methodology NOUN issue-44 51 10 for for ADP issue-44 51 11 calculating calculate VERB issue-44 51 12 individual individual ADJ issue-44 51 13 budget budget NOUN issue-44 51 14 items item NOUN issue-44 51 15 . . PUNCT issue-44 52 1 pasichnyk pasichnyk VERB issue-44 52 2 yu yu PROPN issue-44 52 3 ( ( PUNCT issue-44 52 4 2003 2003 NUM issue-44 52 5 ) ) PUNCT issue-44 52 6 the the DET issue-44 52 7 formation formation NOUN issue-44 52 8 of of ADP issue-44 52 9 budget budget NOUN issue-44 52 10 content content NOUN issue-44 52 11 indicators indicator NOUN issue-44 52 12 performed perform VERB issue-44 52 13 by by ADP issue-44 52 14 legislative legislative ADJ issue-44 52 15 and and CCONJ issue-44 52 16 executive executive ADJ issue-44 52 17 bodies body NOUN issue-44 52 18 of of ADP issue-44 52 19 a a DET issue-44 52 20 certain certain ADJ issue-44 52 21 level level NOUN issue-44 52 22 for for ADP issue-44 52 23 a a DET issue-44 52 24 specific specific ADJ issue-44 52 25 period period NOUN issue-44 52 26 of of ADP issue-44 52 27 time time NOUN issue-44 52 28 feschenko feschenko PROPN issue-44 52 29 l.a l.a PROPN issue-44 52 30 , , PUNCT issue-44 52 31 pronoza pronoza PROPN issue-44 52 32 p. p. PROPN issue-44 52 33 and and CCONJ issue-44 52 34 kuzmynchuk kuzmynchuk PROPN issue-44 52 35 n.(2008 n.(2008 PROPN issue-44 52 36 ) ) PUNCT issue-44 52 37 a a DET issue-44 52 38 scientifically scientifically ADV issue-44 52 39 grounded ground VERB issue-44 52 40 process process NOUN issue-44 52 41 of of ADP issue-44 52 42 determining determine VERB issue-44 52 43 the the DET issue-44 52 44 sources source NOUN issue-44 52 45 of of ADP issue-44 52 46 formation formation NOUN issue-44 52 47 and and CCONJ issue-44 52 48 directions direction NOUN issue-44 52 49 of of ADP issue-44 52 50 budgetary budgetary ADJ issue-44 52 51 resources resource NOUN issue-44 52 52 being be AUX issue-44 52 53 used use VERB issue-44 52 54 in in ADP issue-44 52 55 the the DET issue-44 52 56 state state NOUN issue-44 52 57 ’s ’s PART issue-44 52 58 economy economy NOUN issue-44 52 59 in in ADP issue-44 52 60 order order NOUN issue-44 52 61 to to PART issue-44 52 62 ensure ensure VERB issue-44 52 63 sustainable sustainable ADJ issue-44 52 64 economic economic ADJ issue-44 52 65 and and CCONJ issue-44 52 66 social social ADJ issue-44 52 67 development development NOUN issue-44 52 68 . . PUNCT issue-44 53 1 fedosov fedosov PROPN issue-44 53 2 v. v. CCONJ issue-44 53 3 and and CCONJ issue-44 53 4 oparyn oparyn ADJ issue-44 53 5 v v PROPN issue-44 53 6 ( ( PUNCT issue-44 53 7 2004 2004 NUM issue-44 53 8 ) ) PUNCT issue-44 53 9 financial financial ADJ issue-44 53 10 management management NOUN issue-44 53 11 tool tool NOUN issue-44 53 12 aimed aim VERB issue-44 53 13 at at ADP issue-44 53 14 improving improve VERB issue-44 53 15 the the DET issue-44 53 16 effectiveness effectiveness NOUN issue-44 53 17 and and CCONJ issue-44 53 18 transparency transparency NOUN issue-44 53 19 of of ADP issue-44 53 20 the the DET issue-44 53 21 public public ADJ issue-44 53 22 sector sector NOUN issue-44 53 23 , , PUNCT issue-44 53 24 with with ADP issue-44 53 25 setting set VERB issue-44 53 26 budget budget NOUN issue-44 53 27 goals goal NOUN issue-44 53 28 not not PART issue-44 53 29 only only ADV issue-44 53 30 for for ADP issue-44 53 31 the the DET issue-44 53 32 next next ADJ issue-44 53 33 ( ( PUNCT issue-44 53 34 planned planned ADJ issue-44 53 35 ) ) PUNCT issue-44 53 36 year year NOUN issue-44 53 37 , , PUNCT issue-44 53 38 but but CCONJ issue-44 53 39 also also ADV issue-44 53 40 for for ADP issue-44 53 41 the the DET issue-44 53 42 future future NOUN issue-44 53 43 , , PUNCT issue-44 53 44 including include VERB issue-44 53 45 the the DET issue-44 53 46 medium medium ADJ issue-44 53 47 - - PUNCT issue-44 53 48 term term NOUN issue-44 53 49 ( ( PUNCT issue-44 53 50 three three NUM issue-44 53 51 years year NOUN issue-44 53 52 ) ) PUNCT issue-44 53 53 perspective perspective NOUN issue-44 53 54 . . PUNCT issue-44 54 1 yurii yurii PROPN issue-44 54 2 s. s. PROPN issue-44 54 3 , , PUNCT issue-44 54 4 stoian stoian PROPN issue-44 54 5 v v NOUN issue-44 54 6 and and CCONJ issue-44 54 7 . . PUNCT issue-44 55 1 mats mats PROPN issue-44 55 2 m m PROPN issue-44 55 3 ( ( PUNCT issue-44 55 4 2002 2002 NUM issue-44 55 5 ) ) PUNCT issue-44 55 6 centralized centralized ADJ issue-44 55 7 distribution distribution NOUN issue-44 55 8 and and CCONJ issue-44 55 9 redistribution redistribution NOUN issue-44 55 10 of of ADP issue-44 55 11 gross gross ADJ issue-44 55 12 domestic domestic ADJ issue-44 55 13 product product NOUN issue-44 55 14 and and CCONJ issue-44 55 15 national national ADJ issue-44 55 16 income income NOUN issue-44 55 17 in in ADP issue-44 55 18 all all DET issue-44 55 19 levels level NOUN issue-44 55 20 of of ADP issue-44 55 21 the the DET issue-44 55 22 budget budget NOUN issue-44 55 23 system system NOUN issue-44 55 24 and and CCONJ issue-44 55 25 in in ADP issue-44 55 26 all all DET issue-44 55 27 types type NOUN issue-44 55 28 of of ADP issue-44 55 29 financial financial ADJ issue-44 55 30 plans plan NOUN issue-44 55 31 on on ADP issue-44 55 32 the the DET issue-44 55 33 basis basis NOUN issue-44 55 34 of of ADP issue-44 55 35 the the DET issue-44 55 36 state state NOUN issue-44 55 37 program program NOUN issue-44 55 38 of of ADP issue-44 55 39 economic economic ADJ issue-44 55 40 and and CCONJ issue-44 55 41 social social ADJ issue-44 55 42 development development NOUN issue-44 55 43 of of ADP issue-44 55 44 the the DET issue-44 55 45 country country NOUN issue-44 55 46 compiled compile VERB issue-44 55 47 by by ADP issue-44 55 48 the the DET issue-44 55 49 author author NOUN issue-44 55 50 baltic baltic PROPN issue-44 55 51 journal journal PROPN issue-44 55 52 of of ADP issue-44 55 53 economic economic ADJ issue-44 55 54 studies study NOUN issue-44 55 55 97 97 NUM issue-44 55 56 vol vol NOUN issue-44 55 57 . . PROPN issue-44 56 1 1 1 NUM issue-44 56 2 , , PUNCT issue-44 56 3 no no INTJ issue-44 56 4 . . NOUN issue-44 56 5 2 2 NUM issue-44 56 6 , , PUNCT issue-44 56 7 2015 2015 NUM issue-44 56 8 ukrainian ukrainian ADJ issue-44 56 9 scientists scientist NOUN issue-44 56 10 distinguish distinguish VERB issue-44 56 11 the the DET issue-44 56 12 following follow VERB issue-44 56 13 nine nine NUM issue-44 56 14 methods method NOUN issue-44 56 15 of of ADP issue-44 56 16 budget budget NOUN issue-44 56 17 planning planning NOUN issue-44 56 18 ( ( PUNCT issue-44 56 19 coefficients coefficient NOUN issue-44 56 20 , , PUNCT issue-44 56 21 regulatory regulatory ADJ issue-44 56 22 , , PUNCT issue-44 56 23 balancing balancing NOUN issue-44 56 24 , , PUNCT issue-44 56 25 target target NOUN issue-44 56 26 - - PUNCT issue-44 56 27 oriented orient VERB issue-44 56 28 , , PUNCT issue-44 56 29 economic economic ADJ issue-44 56 30 and and CCONJ issue-44 56 31 mathematical mathematical ADJ issue-44 56 32 modeling modeling NOUN issue-44 56 33 , , PUNCT issue-44 56 34 extrapolation extrapolation NOUN issue-44 56 35 , , PUNCT issue-44 56 36 expert expert NOUN issue-44 56 37 evaluations evaluation NOUN issue-44 56 38 , , PUNCT issue-44 56 39 analytic analytic ADJ issue-44 56 40 ) ) PUNCT issue-44 56 41 ( ( PUNCT issue-44 56 42 pasichnyk pasichnyk ADV issue-44 56 43     SPACE issue-44 56 44 yu yu PROPN issue-44 56 45 . . PROPN issue-44 56 46 , , PUNCT issue-44 56 47 2003 2003 NUM issue-44 56 48 ) ) PUNCT issue-44 56 49 ] ] PUNCT issue-44 56 50 . . PUNCT issue-44 57 1 each each DET issue-44 57 2 method method NOUN issue-44 57 3 can can AUX issue-44 57 4 not not PART issue-44 57 5 be be AUX issue-44 57 6 separated separate VERB issue-44 57 7 from from ADP issue-44 57 8 each each DET issue-44 57 9 other other ADJ issue-44 57 10 in in ADP issue-44 57 11 its its PRON issue-44 57 12 pure pure ADJ issue-44 57 13 form form NOUN issue-44 57 14 . . PUNCT issue-44 58 1 all all DET issue-44 58 2 methods method NOUN issue-44 58 3 are be AUX issue-44 58 4 interrelated interrelated ADJ issue-44 58 5 and and CCONJ issue-44 58 6 need need VERB issue-44 58 7 complementarities complementarity NOUN issue-44 58 8 . . PUNCT issue-44 59 1 at at ADP issue-44 59 2 the the DET issue-44 59 3 same same ADJ issue-44 59 4 time time NOUN issue-44 59 5 , , PUNCT issue-44 59 6 it it PRON issue-44 59 7 should should AUX issue-44 59 8 be be AUX issue-44 59 9 mentioned mention VERB issue-44 59 10 that that SCONJ issue-44 59 11 some some DET issue-44 59 12 researchers researcher NOUN issue-44 59 13 , , PUNCT issue-44 59 14 currently currently ADV issue-44 59 15 are be AUX issue-44 59 16 identifying identify VERB issue-44 59 17 the the DET issue-44 59 18 concept concept NOUN issue-44 59 19 of of ADP issue-44 59 20 different different ADJ issue-44 59 21 methods method NOUN issue-44 59 22 of of ADP issue-44 59 23 budget budget NOUN issue-44 59 24 planning planning NOUN issue-44 59 25 . . PUNCT issue-44 60 1 there there PRON issue-44 60 2 is be VERB issue-44 60 3 an an DET issue-44 60 4 example example NOUN issue-44 60 5 when when SCONJ issue-44 60 6 the the DET issue-44 60 7 term term NOUN issue-44 60 8 “ " PUNCT issue-44 60 9 regulatory regulatory ADJ issue-44 60 10 method method NOUN issue-44 60 11 ” " PUNCT issue-44 60 12 is be AUX issue-44 60 13 identified identify VERB issue-44 60 14 with with ADP issue-44 60 15 the the DET issue-44 60 16 “ " PUNCT issue-44 60 17 line line NOUN issue-44 60 18 - - PUNCT issue-44 60 19 item item NOUN issue-44 60 20 ” " PUNCT issue-44 60 21 method method NOUN issue-44 60 22 . . PUNCT issue-44 61 1 this this DET issue-44 61 2 approach approach NOUN issue-44 61 3 is be AUX issue-44 61 4 quite quite ADV issue-44 61 5 controversial controversial ADJ issue-44 61 6 , , PUNCT issue-44 61 7 because because SCONJ issue-44 61 8 “ " PUNCT issue-44 61 9 normative normative ADJ issue-44 61 10 method method NOUN issue-44 61 11 ” " PUNCT issue-44 61 12 refers refer VERB issue-44 61 13 to to ADP issue-44 61 14 the the DET issue-44 61 15 methodology methodology NOUN issue-44 61 16 of of ADP issue-44 61 17 the the DET issue-44 61 18 budget budget NOUN issue-44 61 19 development development NOUN issue-44 61 20 , , PUNCT issue-44 61 21 fig fig NOUN issue-44 61 22 . . PUNCT issue-44 62 1 1 1 X issue-44 62 2 . . X issue-44 62 3 methods method NOUN issue-44 62 4 of of ADP issue-44 62 5 budget budget NOUN issue-44 62 6 planning planning NOUN issue-44 62 7 compiled compile VERB issue-44 62 8 by by ADP issue-44 62 9 the the DET issue-44 62 10 author author NOUN issue-44 62 11 world world NOUN issue-44 62 12 practices practice VERB issue-44 62 13 domestic domestic ADJ issue-44 62 14 practices practice NOUN issue-44 62 15 automatic automatic ADJ issue-44 62 16 majoration majoration NOUN issue-44 62 17 coefficients coefficient VERB issue-44 62 18 regulatory regulatory ADJ issue-44 62 19 minoration minoration NOUN issue-44 62 20 balancing balance VERB issue-44 62 21 direct direct ADJ issue-44 62 22 assessment assessment NOUN issue-44 62 23 target target NOUN issue-44 62 24 - - PUNCT issue-44 62 25 oriented orient VERB issue-44 62 26 direct direct ADJ issue-44 62 27 credit credit NOUN issue-44 62 28 economic economic ADJ issue-44 62 29 and and CCONJ issue-44 62 30 mathematical mathematical ADJ issue-44 62 31 modeling modeling NOUN issue-44 62 32 approaches approach NOUN issue-44 62 33 to to ADP issue-44 62 34 methods method NOUN issue-44 62 35 determining determine VERB issue-44 62 36 extrapolation extrapolation NOUN issue-44 62 37 expert expert NOUN issue-44 62 38 evaluations evaluation NOUN issue-44 62 39 analytic analytic ADJ issue-44 62 40 budgeting budgeting NOUN issue-44 62 41 from from ADP issue-44 62 42 scratch scratch NOUN issue-44 62 43 basic basic ADJ issue-44 62 44 budgeting budgeting NOUN issue-44 62 45 program program NOUN issue-44 62 46 budgeting budgeting NOUN issue-44 62 47 program program NOUN issue-44 62 48 targetoriented targetoriente VERB issue-44 62 49 budgeting budgeting NOUN issue-44 62 50 while while SCONJ issue-44 62 51 the the DET issue-44 62 52 “ " PUNCT issue-44 62 53 itemized itemize VERB issue-44 62 54 method method NOUN issue-44 62 55 ” " PUNCT issue-44 62 56 is be AUX issue-44 62 57 not not PART issue-44 62 58 only only ADV issue-44 62 59 the the DET issue-44 62 60 approach approach NOUN issue-44 62 61 to to ADP issue-44 62 62 the the DET issue-44 62 63 budgeting budgeting NOUN issue-44 62 64 process process NOUN issue-44 62 65 and and CCONJ issue-44 62 66 but but CCONJ issue-44 62 67 its its PRON issue-44 62 68 methodology methodology NOUN issue-44 62 69 implementation implementation NOUN issue-44 62 70 . . PUNCT issue-44 63 1 it it PRON issue-44 63 2 also also ADV issue-44 63 3 concerns concern VERB issue-44 63 4 the the DET issue-44 63 5 following follow VERB issue-44 63 6 methods method NOUN issue-44 63 7 such such ADJ issue-44 63 8 as as ADP issue-44 63 9 coefficients coefficient NOUN issue-44 63 10 and and CCONJ issue-44 63 11 analytical analytical ADJ issue-44 63 12 method method NOUN issue-44 63 13 . . PUNCT issue-44 64 1 the the DET issue-44 64 2 important important ADJ issue-44 64 3 methodological methodological ADJ issue-44 64 4 system system NOUN issue-44 64 5 constituents constituent NOUN issue-44 64 6 of of ADP issue-44 64 7 budget budget NOUN issue-44 64 8 planning planning NOUN issue-44 64 9 except except SCONJ issue-44 64 10 methods method NOUN issue-44 64 11 are be AUX issue-44 64 12 also also ADV issue-44 64 13 its its PRON issue-44 64 14 principles principle NOUN issue-44 64 15 and and CCONJ issue-44 64 16 functions function NOUN issue-44 64 17 . . PUNCT issue-44 65 1 overall overall ADJ issue-44 65 2 , , PUNCT issue-44 65 3 budget budget NOUN issue-44 65 4 planning planning NOUN issue-44 65 5 can can AUX issue-44 65 6 only only ADV issue-44 65 7 be be AUX issue-44 65 8 effective effective ADJ issue-44 65 9 if if SCONJ issue-44 65 10 it it PRON issue-44 65 11 is be AUX issue-44 65 12 based base VERB issue-44 65 13 on on ADP issue-44 65 14 certain certain ADJ issue-44 65 15 principles principle NOUN issue-44 65 16 . . PUNCT issue-44 66 1 the the DET issue-44 66 2 main main ADJ issue-44 66 3 principles principle NOUN issue-44 66 4 of of ADP issue-44 66 5 budget budget NOUN issue-44 66 6 planning planning NOUN issue-44 66 7 are be AUX issue-44 66 8 : : PUNCT issue-44 66 9 integrated integrated ADJ issue-44 66 10 approach approach NOUN issue-44 66 11 to to ADP issue-44 66 12 key key ADJ issue-44 66 13 indicators indicator NOUN issue-44 66 14 of of ADP issue-44 66 15 economic economic ADJ issue-44 66 16 and and CCONJ issue-44 66 17 social social ADJ issue-44 66 18 development development NOUN issue-44 66 19 in in ADP issue-44 66 20 close close ADJ issue-44 66 21 relationship relationship NOUN issue-44 66 22 with with ADP issue-44 66 23 available available ADJ issue-44 66 24 budgets budget NOUN issue-44 66 25 ; ; PUNCT issue-44 66 26 optimal optimal ADJ issue-44 66 27 using using NOUN issue-44 66 28 of of ADP issue-44 66 29 budgetary budgetary ADJ issue-44 66 30 funds fund NOUN issue-44 66 31 to to PART issue-44 66 32 provide provide VERB issue-44 66 33 the the DET issue-44 66 34 development development NOUN issue-44 66 35 of of ADP issue-44 66 36 economy economy NOUN issue-44 66 37 and and CCONJ issue-44 66 38 social social ADJ issue-44 66 39 sphere sphere NOUN issue-44 66 40 foreground foreground NOUN issue-44 66 41 directions direction NOUN issue-44 66 42 with with ADP issue-44 66 43 prime prime ADJ issue-44 66 44 budgetary budgetary ADJ issue-44 66 45 funds fund NOUN issue-44 66 46 ; ; PUNCT issue-44 66 47 rational rational ADJ issue-44 66 48 identification identification NOUN issue-44 66 49 of of ADP issue-44 66 50 budgetary budgetary ADJ issue-44 66 51 funds fund NOUN issue-44 66 52 sources source NOUN issue-44 66 53 and and CCONJ issue-44 66 54 their their PRON issue-44 66 55 redistribution redistribution NOUN issue-44 66 56 through through ADP issue-44 66 57 the the DET issue-44 66 58 budget budget NOUN issue-44 66 59 system system NOUN issue-44 66 60 links link NOUN issue-44 66 61 ; ; PUNCT issue-44 66 62 unity unity NOUN issue-44 66 63 in in ADP issue-44 66 64 the the DET issue-44 66 65 use use NOUN issue-44 66 66 of of ADP issue-44 66 67 budget budget NOUN issue-44 66 68 indicators indicator NOUN issue-44 66 69 , , PUNCT issue-44 66 70 in in ADP issue-44 66 71 the the DET issue-44 66 72 implementation implementation NOUN issue-44 66 73 of of ADP issue-44 66 74 budget budget NOUN issue-44 66 75 payments payment NOUN issue-44 66 76 , , PUNCT issue-44 66 77 in in ADP issue-44 66 78 the the DET issue-44 66 79 application application NOUN issue-44 66 80 of of ADP issue-44 66 81 a a DET issue-44 66 82 sole sole ADJ issue-44 66 83 methodology methodology NOUN issue-44 66 84 of of ADP issue-44 66 85 trends trend NOUN issue-44 66 86 and and CCONJ issue-44 66 87 directions direction NOUN issue-44 66 88 of of ADP issue-44 66 89 development development NOUN issue-44 66 90 forecasting forecasting NOUN issue-44 66 91 ; ; PUNCT issue-44 66 92 scientific scientific ADJ issue-44 66 93 substantiation substantiation NOUN issue-44 66 94 of of ADP issue-44 66 95 plans plan NOUN issue-44 66 96 involving involve VERB issue-44 66 97 reality reality NOUN issue-44 66 98 of of ADP issue-44 66 99 forecasting forecasting NOUN issue-44 66 100 calculations calculation NOUN issue-44 66 101 , , PUNCT issue-44 66 102 their their PRON issue-44 66 103 economic economic ADJ issue-44 66 104 substantiation substantiation NOUN issue-44 66 105 , , PUNCT issue-44 66 106 using use VERB issue-44 66 107 advanced advanced ADJ issue-44 66 108 methodologies methodology NOUN issue-44 66 109 , , PUNCT issue-44 66 110 norms norm NOUN issue-44 66 111 and and CCONJ issue-44 66 112 standards standard NOUN issue-44 66 113 . . PUNCT issue-44 67 1 we we PRON issue-44 67 2 believe believe VERB issue-44 67 3 this this DET issue-44 67 4 approach approach NOUN issue-44 67 5 is be AUX issue-44 67 6 not not PART issue-44 67 7 perfect perfect ADJ issue-44 67 8 because because SCONJ issue-44 67 9 it it PRON issue-44 67 10 does do AUX issue-44 67 11 not not PART issue-44 67 12 fully fully ADV issue-44 67 13 characterize characterize VERB issue-44 67 14 and and CCONJ issue-44 67 15 reveals reveal VERB issue-44 67 16 budget budget NOUN issue-44 67 17 planning planning NOUN issue-44 67 18 . . PUNCT issue-44 68 1 therefore therefore ADV issue-44 68 2 , , PUNCT issue-44 68 3 we we PRON issue-44 68 4 consider consider VERB issue-44 68 5 it it PRON issue-44 68 6 necessary necessary ADJ issue-44 68 7 to to PART issue-44 68 8 provide provide VERB issue-44 68 9 our our PRON issue-44 68 10 own own ADJ issue-44 68 11 definitions definition NOUN issue-44 68 12 of of ADP issue-44 68 13 classification classification NOUN issue-44 68 14 principles principle NOUN issue-44 68 15 of of ADP issue-44 68 16 the the DET issue-44 68 17 studied studied ADJ issue-44 68 18 definition definition NOUN issue-44 68 19 ( ( PUNCT issue-44 68 20 fig fig NOUN issue-44 68 21 . . PUNCT issue-44 69 1 2 2 NUM issue-44 69 2 ) ) PUNCT issue-44 69 3 . . PUNCT issue-44 70 1 the the DET issue-44 70 2 principle principle NOUN issue-44 70 3 of of ADP issue-44 70 4 unity unity NOUN issue-44 70 5 implies imply VERB issue-44 70 6 that that SCONJ issue-44 70 7 budget budget NOUN issue-44 70 8 planning planning NOUN issue-44 70 9 is be AUX issue-44 70 10 systematic systematic ADJ issue-44 70 11 . . PUNCT issue-44 71 1 it it PRON issue-44 71 2 requires require VERB issue-44 71 3 that that SCONJ issue-44 71 4 budget budget NOUN issue-44 71 5 planning planning NOUN issue-44 71 6 covers cover VERB issue-44 71 7 all all DET issue-44 71 8 the the DET issue-44 71 9 public public ADJ issue-44 71 10 sector sector NOUN issue-44 71 11 , , PUNCT issue-44 71 12 trends trend NOUN issue-44 71 13 , , PUNCT issue-44 71 14 changes change NOUN issue-44 71 15 and and CCONJ issue-44 71 16 feedbacks feedback NOUN issue-44 71 17 in in ADP issue-44 71 18 the the DET issue-44 71 19 financial financial ADJ issue-44 71 20 system system NOUN issue-44 71 21 affecting affect VERB issue-44 71 22 the the DET issue-44 71 23 budget budget NOUN issue-44 71 24 . . PUNCT issue-44 72 1 the the DET issue-44 72 2 principle principle NOUN issue-44 72 3 of of ADP issue-44 72 4 continuity continuity NOUN issue-44 72 5 is be AUX issue-44 72 6 expressed express VERB issue-44 72 7 in in ADP issue-44 72 8 the the DET issue-44 72 9 fact fact NOUN issue-44 72 10 that that SCONJ issue-44 72 11 the the DET issue-44 72 12 process process NOUN issue-44 72 13 of of ADP issue-44 72 14 budget budget NOUN issue-44 72 15 planning planning NOUN issue-44 72 16 should should AUX issue-44 72 17 be be AUX issue-44 72 18 carried carry VERB issue-44 72 19 continuously continuously ADV issue-44 72 20 out out ADP issue-44 72 21 as as ADV issue-44 72 22 well well ADV issue-44 72 23 as as ADP issue-44 72 24 developed develop VERB issue-44 72 25 plans plan NOUN issue-44 72 26 should should AUX issue-44 72 27 consistently consistently ADV issue-44 72 28 replace replace VERB issue-44 72 29 each each DET issue-44 72 30 other other ADJ issue-44 72 31 . . PUNCT issue-44 73 1 the the DET issue-44 73 2 principle principle NOUN issue-44 73 3 of of ADP issue-44 73 4 flexibility flexibility NOUN issue-44 73 5 is be AUX issue-44 73 6 interconnected interconnect VERB issue-44 73 7 with with ADP issue-44 73 8 the the DET issue-44 73 9 principle principle NOUN issue-44 73 10 of of ADP issue-44 73 11 continuity continuity NOUN issue-44 73 12 in in ADP issue-44 73 13 providing provide VERB issue-44 73 14 the the DET issue-44 73 15 plan plan NOUN issue-44 73 16 and and CCONJ issue-44 73 17 the the DET issue-44 73 18 budget budget NOUN issue-44 73 19 planning planning NOUN issue-44 73 20 process process NOUN issue-44 73 21 with with ADP issue-44 73 22 properties property NOUN issue-44 73 23 to to PART issue-44 73 24 change change VERB issue-44 73 25 their their PRON issue-44 73 26 targeting target VERB issue-44 73 27 due due ADJ issue-44 73 28 unity unity NOUN issue-44 73 29 accuracy accuracy NOUN issue-44 73 30 continuity continuity NOUN issue-44 73 31 participation participation NOUN issue-44 73 32 flexibility flexibility NOUN issue-44 73 33 complexity complexity NOUN issue-44 73 34 the the DET issue-44 73 35 principles principle NOUN issue-44 73 36 of of ADP issue-44 73 37 budget budget NOUN issue-44 73 38 planning planning NOUN issue-44 73 39 optimality optimality NOUN issue-44 73 40 necessity necessity NOUN issue-44 73 41 priority priority NOUN issue-44 73 42 concreteness concreteness NOUN issue-44 73 43 scientific scientific ADJ issue-44 73 44 substantiation substantiation NOUN issue-44 73 45 concreteness concreteness NOUN issue-44 73 46 balancing balancing NOUN issue-44 73 47 reality reality NOUN issue-44 73 48 fullness fullness NOUN issue-44 73 49 integration integration NOUN issue-44 73 50 economy economy NOUN issue-44 73 51 periodicity periodicity NOUN issue-44 73 52 variability variability NOUN issue-44 73 53 fig fig NOUN issue-44 73 54 . . PUNCT issue-44 74 1 2 2 X issue-44 74 2 . . X issue-44 74 3 the the DET issue-44 74 4 types type NOUN issue-44 74 5 of of ADP issue-44 74 6 budget budget NOUN issue-44 74 7 planning planning NOUN issue-44 74 8 principles principle NOUN issue-44 74 9 compiled compile VERB issue-44 74 10 by by ADP issue-44 74 11 the the DET issue-44 74 12 author author NOUN issue-44 74 13 baltic baltic PROPN issue-44 74 14 journal journal PROPN issue-44 74 15 of of ADP issue-44 74 16 economic economic ADJ issue-44 74 17 studies study NOUN issue-44 74 18 98 98 NUM issue-44 74 19 vol vol NOUN issue-44 74 20 . . PROPN issue-44 75 1 1 1 NUM issue-44 75 2 , , PUNCT issue-44 75 3 no no INTJ issue-44 75 4 . . NOUN issue-44 75 5 2 2 NUM issue-44 75 6 , , PUNCT issue-44 75 7 2015 2015 NUM issue-44 75 8 to to ADP issue-44 75 9 unforeseen unforeseen ADJ issue-44 75 10 circumstances circumstance NOUN issue-44 75 11 . . PUNCT issue-44 76 1 the the DET issue-44 76 2 principle principle NOUN issue-44 76 3 of of ADP issue-44 76 4 accuracy accuracy NOUN issue-44 76 5 means mean VERB issue-44 76 6 plans plan VERB issue-44 76 7 compliance compliance NOUN issue-44 76 8 with with ADP issue-44 76 9 internal internal ADJ issue-44 76 10 and and CCONJ issue-44 76 11 external external ADJ issue-44 76 12 factors factor NOUN issue-44 76 13 affecting affect VERB issue-44 76 14 the the DET issue-44 76 15 revenue revenue NOUN issue-44 76 16 and and CCONJ issue-44 76 17 expenditure expenditure NOUN issue-44 76 18 side side NOUN issue-44 76 19 of of ADP issue-44 76 20 the the DET issue-44 76 21 budget budget NOUN issue-44 76 22 . . PUNCT issue-44 77 1 due due ADP issue-44 77 2 to to ADP issue-44 77 3 this this DET issue-44 77 4 purpose purpose NOUN issue-44 77 5 , , PUNCT issue-44 77 6 it it PRON issue-44 77 7 could could AUX issue-44 77 8 be be AUX issue-44 77 9 possible possible ADJ issue-44 77 10 to to PART issue-44 77 11 resort resort VERB issue-44 77 12 to to ADP issue-44 77 13 detailed detailed ADJ issue-44 77 14 specification specification NOUN issue-44 77 15 . . PUNCT issue-44 78 1 the the DET issue-44 78 2 principle principle NOUN issue-44 78 3 of of ADP issue-44 78 4 participation participation NOUN issue-44 78 5 means mean VERB issue-44 78 6 that that SCONJ issue-44 78 7 all all DET issue-44 78 8 those those PRON issue-44 78 9 involved involve VERB issue-44 78 10 in in ADP issue-44 78 11 the the DET issue-44 78 12 budget budget NOUN issue-44 78 13 process process NOUN issue-44 78 14 become become VERB issue-44 78 15 a a DET issue-44 78 16 participant participant NOUN issue-44 78 17 of of ADP issue-44 78 18 planned plan VERB issue-44 78 19 activities activity NOUN issue-44 78 20 regardless regardless ADV issue-44 78 21 of of ADP issue-44 78 22 their their PRON issue-44 78 23 position position NOUN issue-44 78 24 and and CCONJ issue-44 78 25 what what DET issue-44 78 26 functions function NOUN issue-44 78 27 they they PRON issue-44 78 28 perform perform VERB issue-44 78 29 . . PUNCT issue-44 79 1 the the DET issue-44 79 2 principle principle NOUN issue-44 79 3 of of ADP issue-44 79 4 complexity complexity NOUN issue-44 79 5 is be AUX issue-44 79 6 that that SCONJ issue-44 79 7 all all DET issue-44 79 8 decisions decision NOUN issue-44 79 9 regarding regard VERB issue-44 79 10 budget budget NOUN issue-44 79 11 planning planning NOUN issue-44 79 12 should should AUX issue-44 79 13 be be AUX issue-44 79 14 complex complex ADJ issue-44 79 15 and and CCONJ issue-44 79 16 provide provide VERB issue-44 79 17 accounting accounting NOUN issue-44 79 18 changes change NOUN issue-44 79 19 both both CCONJ issue-44 79 20 in in ADP issue-44 79 21 separate separate ADJ issue-44 79 22 articles article NOUN issue-44 79 23 or or CCONJ issue-44 79 24 chapters chapter NOUN issue-44 79 25 , , PUNCT issue-44 79 26 and and CCONJ issue-44 79 27 in in ADP issue-44 79 28 the the DET issue-44 79 29 outcome outcome NOUN issue-44 79 30 of of ADP issue-44 79 31 the the DET issue-44 79 32 budget budget NOUN issue-44 79 33 process process NOUN issue-44 79 34 in in ADP issue-44 79 35 general general ADJ issue-44 79 36 . . PUNCT issue-44 80 1 the the DET issue-44 80 2 principle principle NOUN issue-44 80 3 of of ADP issue-44 80 4 optimality optimality NOUN issue-44 80 5 focuses focus VERB issue-44 80 6 on on ADP issue-44 80 7 the the DET issue-44 80 8 implementation implementation NOUN issue-44 80 9 of of ADP issue-44 80 10 social social ADJ issue-44 80 11 , , PUNCT issue-44 80 12 scientific scientific ADJ issue-44 80 13 and and CCONJ issue-44 80 14 technological technological ADJ issue-44 80 15 and and CCONJ issue-44 80 16 organizational organizational ADJ issue-44 80 17 progress progress NOUN issue-44 80 18 , , PUNCT issue-44 80 19 as as ADV issue-44 80 20 well well ADV issue-44 80 21 as as ADP issue-44 80 22 on on ADP issue-44 80 23 full full ADJ issue-44 80 24 reserves reserve NOUN issue-44 80 25 implementation implementation NOUN issue-44 80 26 , , PUNCT issue-44 80 27 the the DET issue-44 80 28 public public ADJ issue-44 80 29 sector sector NOUN issue-44 80 30 financial financial ADJ issue-44 80 31 funds fund NOUN issue-44 80 32 using use VERB issue-44 80 33 . . PUNCT issue-44 81 1 the the DET issue-44 81 2 principle principle NOUN issue-44 81 3 of of ADP issue-44 81 4 necessity necessity NOUN issue-44 81 5 implies imply VERB issue-44 81 6 understanding understand VERB issue-44 81 7 the the DET issue-44 81 8 mandatory mandatory ADJ issue-44 81 9 plans plan NOUN issue-44 81 10 using use VERB issue-44 81 11 on on ADP issue-44 81 12 receiving receive VERB issue-44 81 13 or or CCONJ issue-44 81 14 using use VERB issue-44 81 15 the the DET issue-44 81 16 budget budget NOUN issue-44 81 17 financial financial ADJ issue-44 81 18 funds fund NOUN issue-44 81 19 . . PUNCT issue-44 82 1 the the DET issue-44 82 2 principle principle NOUN issue-44 82 3 of of ADP issue-44 82 4 priority priority NOUN issue-44 82 5 stipulates stipulate VERB issue-44 82 6 that that SCONJ issue-44 82 7 plans plan VERB issue-44 82 8 development development NOUN issue-44 82 9 must must AUX issue-44 82 10 be be AUX issue-44 82 11 based base VERB issue-44 82 12 on on ADP issue-44 82 13 the the DET issue-44 82 14 priority priority NOUN issue-44 82 15 of of ADP issue-44 82 16 budget budget NOUN issue-44 82 17 planning planning NOUN issue-44 82 18 , , PUNCT issue-44 82 19 its its PRON issue-44 82 20 certain certain ADJ issue-44 82 21 sections section NOUN issue-44 82 22 or or CCONJ issue-44 82 23 articles article NOUN issue-44 82 24 . . PUNCT issue-44 83 1 the the DET issue-44 83 2 principle principle NOUN issue-44 83 3 of of ADP issue-44 83 4 scientific scientific ADJ issue-44 83 5 substantiation substantiation NOUN issue-44 83 6 involves involve VERB issue-44 83 7 the the DET issue-44 83 8 budgets budget NOUN issue-44 83 9 construction construction NOUN issue-44 83 10 on on ADP issue-44 83 11 the the DET issue-44 83 12 basis basis NOUN issue-44 83 13 of of ADP issue-44 83 14 balanced balanced ADJ issue-44 83 15 , , PUNCT issue-44 83 16 scientifically scientifically ADV issue-44 83 17 grounded ground VERB issue-44 83 18 indicators indicator NOUN issue-44 83 19 and and CCONJ issue-44 83 20 calculations calculation NOUN issue-44 83 21 . . PUNCT issue-44 84 1 the the DET issue-44 84 2 principle principle NOUN issue-44 84 3 of of ADP issue-44 84 4 concreteness concreteness NOUN issue-44 84 5 requires require VERB issue-44 84 6 that that SCONJ issue-44 84 7 the the DET issue-44 84 8 plan plan NOUN issue-44 84 9 indicators indicator NOUN issue-44 84 10 should should AUX issue-44 84 11 be be AUX issue-44 84 12 specific specific ADJ issue-44 84 13 and and CCONJ issue-44 84 14 directly directly ADV issue-44 84 15 related relate VERB issue-44 84 16 to to PART issue-44 84 17 object object VERB issue-44 84 18 planning planning NOUN issue-44 84 19 . . PUNCT issue-44 85 1 the the DET issue-44 85 2 principle principle NOUN issue-44 85 3 of of ADP issue-44 85 4 objectivity objectivity NOUN issue-44 85 5 involves involve VERB issue-44 85 6 the the DET issue-44 85 7 construction construction NOUN issue-44 85 8 process process NOUN issue-44 85 9 of of ADP issue-44 85 10 budget budget NOUN issue-44 85 11 planning planning NOUN issue-44 85 12 due due ADP issue-44 85 13 to to ADP issue-44 85 14 objective objective ADJ issue-44 85 15 information information NOUN issue-44 85 16 . . PUNCT issue-44 86 1 the the DET issue-44 86 2 principle principle NOUN issue-44 86 3 of of ADP issue-44 86 4 balance balance NOUN issue-44 86 5 reveals reveal VERB issue-44 86 6 in in ADP issue-44 86 7 labor labor NOUN issue-44 86 8 , , PUNCT issue-44 86 9 material material NOUN issue-44 86 10 and and CCONJ issue-44 86 11 financial financial ADJ issue-44 86 12 resources resource NOUN issue-44 86 13 balancing balance VERB issue-44 86 14 . . PUNCT issue-44 87 1 it it PRON issue-44 87 2 means mean VERB issue-44 87 3 that that SCONJ issue-44 87 4 plans plan NOUN issue-44 87 5 are be AUX issue-44 87 6 developed develop VERB issue-44 87 7 in in ADP issue-44 87 8 a a DET issue-44 87 9 way way NOUN issue-44 87 10 to to PART issue-44 87 11 keep keep VERB issue-44 87 12 the the DET issue-44 87 13 revenues revenue NOUN issue-44 87 14 and and CCONJ issue-44 87 15 expenditures expenditure NOUN issue-44 87 16 balance balance NOUN issue-44 87 17 , , PUNCT issue-44 87 18 sources source NOUN issue-44 87 19 of of ADP issue-44 87 20 its its PRON issue-44 87 21 formation formation NOUN issue-44 87 22 , , PUNCT issue-44 87 23 etc etc X issue-44 87 24 . . X issue-44 88 1 the the DET issue-44 88 2 principle principle NOUN issue-44 88 3 of of ADP issue-44 88 4 reality reality NOUN issue-44 88 5 comes come VERB issue-44 88 6 from from ADP issue-44 88 7 the the DET issue-44 88 8 necessity necessity NOUN issue-44 88 9 of of ADP issue-44 88 10 dominant dominant ADJ issue-44 88 11 functions function NOUN issue-44 88 12 performed perform VERB issue-44 88 13 by by ADP issue-44 88 14 the the DET issue-44 88 15 competent competent ADJ issue-44 88 16 authorities authority NOUN issue-44 88 17 due due ADP issue-44 88 18 to to ADP issue-44 88 19 budgetary budgetary ADJ issue-44 88 20 resources resource NOUN issue-44 88 21 . . PUNCT issue-44 89 1 the the DET issue-44 89 2 principle principle NOUN issue-44 89 3 of of ADP issue-44 89 4 all all DET issue-44 89 5 transactions transaction NOUN issue-44 89 6 completeness completeness NOUN issue-44 89 7 leading lead VERB issue-44 89 8 to to ADP issue-44 89 9 the the DET issue-44 89 10 revenue revenue NOUN issue-44 89 11 and and CCONJ issue-44 89 12 expenditure expenditure NOUN issue-44 89 13 side side NOUN issue-44 89 14 of of ADP issue-44 89 15 the the DET issue-44 89 16 budget budget NOUN issue-44 89 17 should should AUX issue-44 89 18 be be AUX issue-44 89 19 reflected reflect VERB issue-44 89 20 . . PUNCT issue-44 90 1 the the DET issue-44 90 2 principle principle NOUN issue-44 90 3 of of ADP issue-44 90 4 integration integration NOUN issue-44 90 5 is be AUX issue-44 90 6 predetermined predetermine VERB issue-44 90 7 with with ADP issue-44 90 8 the the DET issue-44 90 9 needs need NOUN issue-44 90 10 of of ADP issue-44 90 11 close close ADJ issue-44 90 12 relationship relationship NOUN issue-44 90 13 ( ( PUNCT issue-44 90 14 both both CCONJ issue-44 90 15 horizontally horizontally ADV issue-44 90 16 and and CCONJ issue-44 90 17 vertically vertically ADV issue-44 90 18 ) ) PUNCT issue-44 90 19 between between ADP issue-44 90 20 different different ADJ issue-44 90 21 types type NOUN issue-44 90 22 and and CCONJ issue-44 90 23 levels level NOUN issue-44 90 24 of of ADP issue-44 90 25 budgets budget NOUN issue-44 90 26 . . PUNCT issue-44 91 1 implementation implementation NOUN issue-44 91 2 of of ADP issue-44 91 3 this this DET issue-44 91 4 principle principle NOUN issue-44 91 5 means mean VERB issue-44 91 6 when when SCONJ issue-44 91 7 developing develop VERB issue-44 91 8 budgets budget NOUN issue-44 91 9 of of ADP issue-44 91 10 lower low ADJ issue-44 91 11 level level NOUN issue-44 91 12 , , PUNCT issue-44 91 13 targets target NOUN issue-44 91 14 provided provide VERB issue-44 91 15 with with ADP issue-44 91 16 the the DET issue-44 91 17 budget budget NOUN issue-44 91 18 of of ADP issue-44 91 19 higher high ADJ issue-44 91 20 level level NOUN issue-44 91 21 are be AUX issue-44 91 22 taken take VERB issue-44 91 23 into into ADP issue-44 91 24 account account NOUN issue-44 91 25 . . PUNCT issue-44 92 1 the the DET issue-44 92 2 principle principle NOUN issue-44 92 3 of of ADP issue-44 92 4 economy economy NOUN issue-44 92 5 is be AUX issue-44 92 6 reflected reflect VERB issue-44 92 7 in in ADP issue-44 92 8 the the DET issue-44 92 9 fact fact NOUN issue-44 92 10 that that SCONJ issue-44 92 11 compliance compliance NOUN issue-44 92 12 with with ADP issue-44 92 13 all all DET issue-44 92 14 the the DET issue-44 92 15 above above ADJ issue-44 92 16 principles principle NOUN issue-44 92 17 makes make VERB issue-44 92 18 sense sense NOUN issue-44 92 19 if if SCONJ issue-44 92 20 the the DET issue-44 92 21 income income NOUN issue-44 92 22 and and CCONJ issue-44 92 23 expenditure expenditure NOUN issue-44 92 24 analysis analysis NOUN issue-44 92 25 shows show VERB issue-44 92 26 the the DET issue-44 92 27 budget budget NOUN issue-44 92 28 surplus surplus NOUN issue-44 92 29 . . PUNCT issue-44 93 1 the the DET issue-44 93 2 principle principle NOUN issue-44 93 3 of of ADP issue-44 93 4 periodicity periodicity NOUN issue-44 93 5 implies imply VERB issue-44 93 6 that that SCONJ issue-44 93 7 budgets budget NOUN issue-44 93 8 should should AUX issue-44 93 9 be be AUX issue-44 93 10 drawn draw VERB issue-44 93 11 to to ADP issue-44 93 12 certain certain ADJ issue-44 93 13 periods period NOUN issue-44 93 14 . . PUNCT issue-44 94 1 the the DET issue-44 94 2 principle principle NOUN issue-44 94 3 of of ADP issue-44 94 4 variability variability NOUN issue-44 94 5 is be AUX issue-44 94 6 that that SCONJ issue-44 94 7 due due ADJ issue-44 94 8 to to ADP issue-44 94 9 budgetary budgetary ADJ issue-44 94 10 planning planning NOUN issue-44 94 11 an an DET issue-44 94 12 opportunity opportunity NOUN issue-44 94 13 to to PART issue-44 94 14 consider consider VERB issue-44 94 15 alternatives alternative NOUN issue-44 94 16 in in ADP issue-44 94 17 the the DET issue-44 94 18 area area NOUN issue-44 94 19 of of ADP issue-44 94 20 formation formation NOUN issue-44 94 21 , , PUNCT issue-44 94 22 distribution distribution NOUN issue-44 94 23 and and CCONJ issue-44 94 24 financial financial ADJ issue-44 94 25 resources resource NOUN issue-44 94 26 using use VERB issue-44 94 27 in in ADP issue-44 94 28 public public ADJ issue-44 94 29 sector sector NOUN issue-44 94 30 is be AUX issue-44 94 31 created create VERB issue-44 94 32 , , PUNCT issue-44 94 33 as as ADV issue-44 94 34 well well ADV issue-44 94 35 as as ADP issue-44 94 36 to to PART issue-44 94 37 assess assess VERB issue-44 94 38 the the DET issue-44 94 39 cumulative cumulative ADJ issue-44 94 40 effect effect NOUN issue-44 94 41 of of ADP issue-44 94 42 targets target NOUN issue-44 94 43 on on ADP issue-44 94 44 the the DET issue-44 94 45 final final ADJ issue-44 94 46 result result NOUN issue-44 94 47 and and CCONJ issue-44 94 48 to to PART issue-44 94 49 choose choose VERB issue-44 94 50 a a DET issue-44 94 51 more more ADV issue-44 94 52 effective effective ADJ issue-44 94 53 program program NOUN issue-44 94 54 of of ADP issue-44 94 55 social social ADJ issue-44 94 56 development development NOUN issue-44 94 57 or or CCONJ issue-44 94 58 a a DET issue-44 94 59 separate separate ADJ issue-44 94 60 political political ADJ issue-44 94 61 unit unit NOUN issue-44 94 62 . . PUNCT issue-44 95 1 the the DET issue-44 95 2 functions function NOUN issue-44 95 3 of of ADP issue-44 95 4 budget budget NOUN issue-44 95 5 planning planning NOUN issue-44 95 6 is be AUX issue-44 95 7 reflected reflect VERB issue-44 95 8 in in ADP issue-44 95 9 the the DET issue-44 95 10 fact fact NOUN issue-44 95 11 that that SCONJ issue-44 95 12 they they PRON issue-44 95 13 make make VERB issue-44 95 14 it it PRON issue-44 95 15 possible possible ADJ issue-44 95 16 to to PART issue-44 95 17 ensure ensure VERB issue-44 95 18 the the DET issue-44 95 19 state state NOUN issue-44 95 20 financial financial ADJ issue-44 95 21 resources resource NOUN issue-44 95 22 balancing balance VERB issue-44 95 23 as as ADV issue-44 95 24 well well ADV issue-44 95 25 as as ADP issue-44 95 26 to to PART issue-44 95 27 determine determine VERB issue-44 95 28 the the DET issue-44 95 29 real real ADJ issue-44 95 30 source source NOUN issue-44 95 31 of of ADP issue-44 95 32 income income NOUN issue-44 95 33 , , PUNCT issue-44 95 34 budget budget NOUN issue-44 95 35 and and CCONJ issue-44 95 36 fiscal fiscal ADJ issue-44 95 37 policy policy NOUN issue-44 95 38 priorities priority NOUN issue-44 95 39 in in ADP issue-44 95 40 expenditure expenditure NOUN issue-44 95 41 , , PUNCT issue-44 95 42 to to PART issue-44 95 43 implement implement VERB issue-44 95 44 depending depend VERB issue-44 95 45 on on ADP issue-44 95 46 the the DET issue-44 95 47 period period NOUN issue-44 95 48 current current NOUN issue-44 95 49 by by ADP issue-44 95 50 the the DET issue-44 95 51 level level NOUN issue-44 95 52 of of ADP issue-44 95 53 activity activity NOUN issue-44 95 54 active active ADJ issue-44 95 55 passive passive ADJ issue-44 95 56 by by ADP issue-44 95 57 the the DET issue-44 95 58 degree degree NOUN issue-44 95 59 of of ADP issue-44 95 60 fixation fixation NOUN issue-44 95 61 perspective perspective NOUN issue-44 95 62 statistical statistical ADJ issue-44 95 63 flexible flexible ADJ issue-44 95 64 by by ADP issue-44 95 65 implementation implementation NOUN issue-44 95 66 means mean VERB issue-44 95 67 automatic automatic ADJ issue-44 95 68 manual manual NOUN issue-44 95 69 by by ADP issue-44 95 70 effectiveness effectiveness NOUN issue-44 95 71 identifying identify VERB issue-44 95 72 proactive proactive ADJ issue-44 95 73 depending depend VERB issue-44 95 74 on on ADP issue-44 95 75 the the DET issue-44 95 76 coverage coverage NOUN issue-44 95 77 degree degree NOUN issue-44 95 78 special special ADJ issue-44 95 79 coding code VERB issue-44 95 80 preventive preventive ADJ issue-44 95 81 group group NOUN issue-44 95 82 depending depend VERB issue-44 95 83 on on ADP issue-44 95 84 the the DET issue-44 95 85 specific specific ADJ issue-44 95 86 targets target NOUN issue-44 95 87 ordinary ordinary ADJ issue-44 95 88 by by ADP issue-44 95 89 levels level NOUN issue-44 95 90 nationwide nationwide ADP issue-44 95 91 regional regional ADJ issue-44 95 92 organizations organization NOUN issue-44 95 93 on on ADP issue-44 95 94 the the DET issue-44 95 95 basis basis NOUN issue-44 95 96 of of ADP issue-44 95 97 time time NOUN issue-44 95 98 short short ADJ issue-44 95 99 - - PUNCT issue-44 95 100 term term NOUN issue-44 95 101 long long ADJ issue-44 95 102 - - PUNCT issue-44 95 103 term term NOUN issue-44 95 104 fig fig NOUN issue-44 95 105 . . PUNCT issue-44 96 1 3 3 X issue-44 96 2 . . X issue-44 97 1 the the DET issue-44 97 2 types type NOUN issue-44 97 3 of of ADP issue-44 97 4 budget budget NOUN issue-44 97 5 planning planning NOUN issue-44 97 6 compiled compile VERB issue-44 97 7 by by ADP issue-44 97 8 the the DET issue-44 97 9 author author NOUN issue-44 97 10 effective effective ADJ issue-44 97 11 management management NOUN issue-44 97 12 of of ADP issue-44 97 13 public public ADJ issue-44 97 14 debt debt NOUN issue-44 97 15 , , PUNCT issue-44 97 16 to to PART issue-44 97 17 put put VERB issue-44 97 18 a a DET issue-44 97 19 common common ADJ issue-44 97 20 fiscal fiscal ADJ issue-44 97 21 policy policy NOUN issue-44 97 22 at at ADP issue-44 97 23 all all DET issue-44 97 24 levels level NOUN issue-44 97 25 of of ADP issue-44 97 26 government government NOUN issue-44 97 27 into into ADP issue-44 97 28 practice practice NOUN issue-44 97 29 . . PUNCT issue-44 98 1 as as SCONJ issue-44 98 2 the the DET issue-44 98 3 researcher researcher NOUN issue-44 98 4 azarov azarov PROPN issue-44 98 5 m.ya m.ya PROPN issue-44 98 6 . . PUNCT issue-44 98 7 ( ( PUNCT issue-44 98 8 2010 2010 NUM issue-44 98 9 ) ) PUNCT issue-44 98 10 denotes denote VERB issue-44 98 11 its its PRON issue-44 98 12 level level NOUN issue-44 98 13 largely largely ADV issue-44 98 14 depends depend VERB issue-44 98 15 : : PUNCT issue-44 98 16 first first ADV issue-44 98 17 of of ADP issue-44 98 18 all all PRON issue-44 98 19 on on ADP issue-44 98 20 clarity clarity NOUN issue-44 98 21 formulation formulation NOUN issue-44 98 22 of of ADP issue-44 98 23 goals goal NOUN issue-44 98 24 and and CCONJ issue-44 98 25 targets target NOUN issue-44 98 26 ; ; PUNCT issue-44 98 27 secondly secondly ADV issue-44 98 28 , , PUNCT issue-44 98 29 it it PRON issue-44 98 30 depends depend VERB issue-44 98 31 on on ADP issue-44 98 32 information information NOUN issue-44 98 33 reliability reliability NOUN issue-44 98 34 being be AUX issue-44 98 35 used use VERB issue-44 98 36 to to PART issue-44 98 37 prepare prepare VERB issue-44 98 38 the the DET issue-44 98 39 draft draft NOUN issue-44 98 40 budget budget NOUN issue-44 98 41 ; ; PUNCT issue-44 98 42 thirdly thirdly ADV issue-44 98 43 , , PUNCT issue-44 98 44 it it PRON issue-44 98 45 depends depend VERB issue-44 98 46 on on ADP issue-44 98 47 methodology methodology NOUN issue-44 98 48 of of ADP issue-44 98 49 budget budget NOUN issue-44 98 50 planning planning NOUN issue-44 98 51 indicators indicator NOUN issue-44 98 52 . . PUNCT issue-44 99 1 there there PRON issue-44 99 2 are be VERB issue-44 99 3 several several ADJ issue-44 99 4 functions function NOUN issue-44 99 5 of of ADP issue-44 99 6 budget budget NOUN issue-44 99 7 planning planning NOUN issue-44 99 8 : : PUNCT issue-44 99 9 reflecting reflect VERB issue-44 99 10 the the DET issue-44 99 11 budget budget NOUN issue-44 99 12 policy policy NOUN issue-44 99 13 , , PUNCT issue-44 99 14 implemented implement VERB issue-44 99 15 by by ADP issue-44 99 16 legislative legislative ADJ issue-44 99 17 and and CCONJ issue-44 99 18 executive executive ADJ issue-44 99 19 power power NOUN issue-44 99 20 in in ADP issue-44 99 21 the the DET issue-44 99 22 state state NOUN issue-44 99 23 ; ; PUNCT issue-44 99 24 choosing choose VERB issue-44 99 25 the the DET issue-44 99 26 rational rational ADJ issue-44 99 27 ways way NOUN issue-44 99 28 of of ADP issue-44 99 29 budget budget NOUN issue-44 99 30 support support NOUN issue-44 99 31 due due ADP issue-44 99 32 to to ADP issue-44 99 33 the the DET issue-44 99 34 predictable predictable ADJ issue-44 99 35 level level NOUN issue-44 99 36 of of ADP issue-44 99 37 economic economic ADJ issue-44 99 38 and and CCONJ issue-44 99 39 social social ADJ issue-44 99 40 development development NOUN issue-44 99 41 through through ADP issue-44 99 42 effective effective ADJ issue-44 99 43 use use NOUN issue-44 99 44 of of ADP issue-44 99 45 available available ADJ issue-44 99 46 resources resource NOUN issue-44 99 47 in in ADP issue-44 99 48 the the DET issue-44 99 49 society society NOUN issue-44 99 50 ; ; PUNCT issue-44 99 51 implementation implementation NOUN issue-44 99 52 of of ADP issue-44 99 53 the the DET issue-44 99 54 necessary necessary ADJ issue-44 99 55 level level NOUN issue-44 99 56 of of ADP issue-44 99 57 budgetary budgetary ADJ issue-44 99 58 resources resource NOUN issue-44 99 59 redistribution redistribution NOUN issue-44 99 60 to to PART issue-44 99 61 achieve achieve VERB issue-44 99 62 the the DET issue-44 99 63 rates rate NOUN issue-44 99 64 and and CCONJ issue-44 99 65 proportions proportion NOUN issue-44 99 66 of of ADP issue-44 99 67 economic economic ADJ issue-44 99 68 development development NOUN issue-44 99 69 and and CCONJ issue-44 99 70 improvement improvement NOUN issue-44 99 71 of of ADP issue-44 99 72 social social ADJ issue-44 99 73 welfare welfare NOUN issue-44 99 74 ; ; PUNCT issue-44 99 75 establishing establish VERB issue-44 99 76 of of ADP issue-44 99 77 rational rational ADJ issue-44 99 78 forms form NOUN issue-44 99 79 of of ADP issue-44 99 80 budgetary budgetary ADJ issue-44 99 81 resources resource NOUN issue-44 99 82 mobilization mobilization NOUN issue-44 99 83 and and CCONJ issue-44 99 84 identifying identify VERB issue-44 99 85 their their PRON issue-44 99 86 optimal optimal ADJ issue-44 99 87 structure structure NOUN issue-44 99 88 on on ADP issue-44 99 89 their their PRON issue-44 99 90 basis basis NOUN issue-44 99 91 . . PUNCT issue-44 100 1 having having AUX issue-44 100 2 considered consider VERB issue-44 100 3 the the DET issue-44 100 4 essence essence NOUN issue-44 100 5 of of ADP issue-44 100 6 the the DET issue-44 100 7 definition definition NOUN issue-44 100 8 “ " PUNCT issue-44 100 9 budgeting budgeting NOUN issue-44 100 10 ” " PUNCT issue-44 100 11 , , PUNCT issue-44 100 12 its its PRON issue-44 100 13 goals goal NOUN issue-44 100 14 , , PUNCT issue-44 100 15 targets target NOUN issue-44 100 16 , , PUNCT issue-44 100 17 principles principle NOUN issue-44 100 18 , , PUNCT issue-44 100 19 methods method NOUN issue-44 100 20 and and CCONJ issue-44 100 21 functions function NOUN issue-44 100 22 we we PRON issue-44 100 23 find find VERB issue-44 100 24 it it PRON issue-44 100 25 important important ADJ issue-44 100 26 to to PART issue-44 100 27 examine examine VERB issue-44 100 28 its its PRON issue-44 100 29 types type NOUN issue-44 100 30 that that PRON issue-44 100 31 will will AUX issue-44 100 32 help help VERB issue-44 100 33 better well ADV issue-44 100 34 to to PART issue-44 100 35 understand understand VERB issue-44 100 36 the the DET issue-44 100 37 detailed detailed ADJ issue-44 100 38 budget budget NOUN issue-44 100 39 planning planning NOUN issue-44 100 40 in in ADP issue-44 100 41 financial financial ADJ issue-44 100 42 management management NOUN issue-44 100 43 . . PUNCT issue-44 101 1 in in ADP issue-44 101 2 2001 2001 NUM issue-44 101 3 safanova safanova PROPN issue-44 101 4 l. l. PROPN issue-44 101 5 mentioned mention VERB issue-44 101 6 that that SCONJ issue-44 101 7 it it PRON issue-44 101 8 has have AUX issue-44 101 9 become become VERB issue-44 101 10 traditional traditional ADJ issue-44 101 11 to to PART issue-44 101 12 single single VERB issue-44 101 13 out out ADP issue-44 101 14 the the DET issue-44 101 15 following follow VERB issue-44 101 16 types type NOUN issue-44 101 17 of of ADP issue-44 101 18 budget budget NOUN issue-44 101 19 planning planning NOUN issue-44 101 20 : : PUNCT issue-44 101 21 consolidated consolidated ADJ issue-44 101 22 , , PUNCT issue-44 101 23 territorial territorial ADJ issue-44 101 24 and and CCONJ issue-44 101 25 addressed address VERB issue-44 101 26 . . PUNCT issue-44 102 1 however however ADV issue-44 102 2 we we PRON issue-44 102 3 consider consider VERB issue-44 102 4 that that SCONJ issue-44 102 5 other other ADJ issue-44 102 6 types type NOUN issue-44 102 7 of of ADP issue-44 102 8 budget budget NOUN issue-44 102 9 planning planning NOUN issue-44 102 10 besides besides SCONJ issue-44 102 11 mentioned mention VERB issue-44 102 12 ones one NOUN issue-44 102 13 should should AUX issue-44 102 14 be be AUX issue-44 102 15 singled single VERB issue-44 102 16 out out ADP issue-44 102 17 . . PUNCT issue-44 103 1 we we PRON issue-44 103 2 offer offer VERB issue-44 103 3 our our PRON issue-44 103 4 own own ADJ issue-44 103 5 classification classification NOUN issue-44 103 6 of of ADP issue-44 103 7 budget budget NOUN issue-44 103 8 planning planning NOUN issue-44 103 9 , , PUNCT issue-44 103 10 displayed display VERB issue-44 103 11 in in ADP issue-44 103 12 fig.3 fig.3 PROPN issue-44 103 13 . . PUNCT issue-44 104 1 depending depend VERB issue-44 104 2 on on ADP issue-44 104 3 the the DET issue-44 104 4 period period NOUN issue-44 104 5 : : PUNCT issue-44 104 6 the the DET issue-44 104 7 current current ADJ issue-44 104 8 budget budget NOUN issue-44 104 9 planning planning NOUN issue-44 104 10 is be AUX issue-44 104 11 a a DET issue-44 104 12 type type NOUN issue-44 104 13 of of ADP issue-44 104 14 budget budget NOUN issue-44 104 15 planning planning NOUN issue-44 104 16 , , PUNCT issue-44 104 17 providing provide VERB issue-44 104 18 forecast forecast NOUN issue-44 104 19 revenues revenue NOUN issue-44 104 20 and and CCONJ issue-44 104 21 baltic baltic ADJ issue-44 104 22 journal journal NOUN issue-44 104 23 of of ADP issue-44 104 24 economic economic ADJ issue-44 104 25 studies study NOUN issue-44 104 26 99 99 NUM issue-44 104 27 vol vol NOUN issue-44 104 28 . . PROPN issue-44 105 1 1 1 NUM issue-44 105 2 , , PUNCT issue-44 105 3 no no INTJ issue-44 105 4 . . NOUN issue-44 105 5 2 2 NUM issue-44 105 6 , , PUNCT issue-44 105 7 2015 2015 NUM issue-44 105 8 expenditures expenditure NOUN issue-44 105 9 for for ADP issue-44 105 10 next next ADJ issue-44 105 11 year year NOUN issue-44 105 12 , , PUNCT issue-44 105 13 which which PRON issue-44 105 14 is be AUX issue-44 105 15 periodically periodically ADV issue-44 105 16 précised précise VERB issue-44 105 17 towards towards ADP issue-44 105 18 the the DET issue-44 105 19 budget budget NOUN issue-44 105 20 compliance compliance NOUN issue-44 105 21 with with ADP issue-44 105 22 the the DET issue-44 105 23 adopted adopt VERB issue-44 105 24 goals goal NOUN issue-44 105 25 . . PUNCT issue-44 106 1 the the DET issue-44 106 2 perspective perspective NOUN issue-44 106 3 budget budget NOUN issue-44 106 4 planning planning NOUN issue-44 106 5 is be AUX issue-44 106 6 reviewed review VERB issue-44 106 7 and and CCONJ issue-44 106 8 approved approve VERB issue-44 106 9 by by ADP issue-44 106 10 the the DET issue-44 106 11 representative representative ADJ issue-44 106 12 body body NOUN issue-44 106 13 of of ADP issue-44 106 14 power power NOUN issue-44 106 15 simultaneously simultaneously ADV issue-44 106 16 with with ADP issue-44 106 17 the the DET issue-44 106 18 budget budget NOUN issue-44 106 19 law law NOUN issue-44 106 20 for for ADP issue-44 106 21 the the DET issue-44 106 22 next next ADJ issue-44 106 23 fiscal fiscal ADJ issue-44 106 24 year year NOUN issue-44 106 25 . . PUNCT issue-44 107 1 in in ADP issue-44 107 2 the the DET issue-44 107 3 process process NOUN issue-44 107 4 of of ADP issue-44 107 5 perspective perspective NOUN issue-44 107 6 budget budget NOUN issue-44 107 7 planning plan VERB issue-44 107 8 all all DET issue-44 107 9 the the DET issue-44 107 10 expected expect VERB issue-44 107 11 revenue revenue NOUN issue-44 107 12 as as ADV issue-44 107 13 well well ADV issue-44 107 14 as as ADP issue-44 107 15 all all DET issue-44 107 16 the the DET issue-44 107 17 expected expect VERB issue-44 107 18 costs cost NOUN issue-44 107 19 are be AUX issue-44 107 20 considered consider VERB issue-44 107 21 . . PUNCT issue-44 108 1 in in ADP issue-44 108 2 these these DET issue-44 108 3 circumstances circumstance NOUN issue-44 108 4 in in ADP issue-44 108 5 each each DET issue-44 108 6 program program NOUN issue-44 108 7 the the DET issue-44 108 8 total total ADJ issue-44 108 9 estimated estimate VERB issue-44 108 10 costs cost NOUN issue-44 108 11 are be AUX issue-44 108 12 calculated calculate VERB issue-44 108 13 and and CCONJ issue-44 108 14 distribution distribution NOUN issue-44 108 15 of of ADP issue-44 108 16 expenses expense NOUN issue-44 108 17 is be AUX issue-44 108 18 set set VERB issue-44 108 19 by by ADP issue-44 108 20 years year NOUN issue-44 108 21 according accord VERB issue-44 108 22 to to ADP issue-44 108 23 the the DET issue-44 108 24 adopted adopt VERB issue-44 108 25 budget budget NOUN issue-44 108 26 classification classification NOUN issue-44 108 27 . . PUNCT issue-44 109 1 generalized generalized ADJ issue-44 109 2 information information NOUN issue-44 109 3 should should AUX issue-44 109 4 include include VERB issue-44 109 5 annual annual ADJ issue-44 109 6 summary summary NOUN issue-44 109 7 , , PUNCT issue-44 109 8 including include VERB issue-44 109 9 study study NOUN issue-44 109 10 data datum NOUN issue-44 109 11 on on ADP issue-44 109 12 estimated estimate VERB issue-44 109 13 revenues revenue NOUN issue-44 109 14 and and CCONJ issue-44 109 15 the the DET issue-44 109 16 list list NOUN issue-44 109 17 of of ADP issue-44 109 18 planned plan VERB issue-44 109 19 expenditures expenditure NOUN issue-44 109 20 on on ADP issue-44 109 21 the the DET issue-44 109 22 basis basis NOUN issue-44 109 23 of of ADP issue-44 109 24 the the DET issue-44 109 25 commitments commitment NOUN issue-44 109 26 . . PUNCT issue-44 110 1 notion notion NOUN issue-44 110 2 implementation implementation NOUN issue-44 110 3 means mean VERB issue-44 110 4 : : PUNCT issue-44 110 5 the the DET issue-44 110 6 automatic automatic ADJ issue-44 110 7 budget budget NOUN issue-44 110 8 planning planning NOUN issue-44 110 9 involves involve VERB issue-44 110 10 planning plan VERB issue-44 110 11 budget budget NOUN issue-44 110 12 revenues revenue NOUN issue-44 110 13 and and CCONJ issue-44 110 14 expenditures expenditure NOUN issue-44 110 15 , , PUNCT issue-44 110 16 with with ADP issue-44 110 17 direct direct ADJ issue-44 110 18 application application NOUN issue-44 110 19 of of ADP issue-44 110 20 automated automate VERB issue-44 110 21 devices device NOUN issue-44 110 22 avoiding avoid VERB issue-44 110 23 human human ADJ issue-44 110 24 interference interference NOUN issue-44 110 25 . . PUNCT issue-44 111 1 the the DET issue-44 111 2 manual manual ADJ issue-44 111 3 budget budget NOUN issue-44 111 4 planning planning NOUN issue-44 111 5 is be AUX issue-44 111 6 the the DET issue-44 111 7 type type NOUN issue-44 111 8 of of ADP issue-44 111 9 planning planning NOUN issue-44 111 10 carried carry VERB issue-44 111 11 out out ADP issue-44 111 12 directly directly ADV issue-44 111 13 by by ADP issue-44 111 14 the the DET issue-44 111 15 performer performer NOUN issue-44 111 16 with with ADP issue-44 111 17 a a DET issue-44 111 18 precise precise ADJ issue-44 111 19 calculation calculation NOUN issue-44 111 20 of of ADP issue-44 111 21 formation formation NOUN issue-44 111 22 and and CCONJ issue-44 111 23 financial financial ADJ issue-44 111 24 resources resource NOUN issue-44 111 25 use use VERB issue-44 111 26 indicators indicator NOUN issue-44 111 27 in in ADP issue-44 111 28 the the DET issue-44 111 29 public public ADJ issue-44 111 30 sector sector NOUN issue-44 111 31 . . PUNCT issue-44 112 1 this this DET issue-44 112 2 type type NOUN issue-44 112 3 of of ADP issue-44 112 4 planning planning NOUN issue-44 112 5 is be AUX issue-44 112 6 applied apply VERB issue-44 112 7 in in ADP issue-44 112 8 individual individual ADJ issue-44 112 9 cases case NOUN issue-44 112 10 . . PUNCT issue-44 113 1 with with ADP issue-44 113 2 the the DET issue-44 113 3 level level NOUN issue-44 113 4 of of ADP issue-44 113 5 activity activity NOUN issue-44 113 6 : : PUNCT issue-44 113 7 the the DET issue-44 113 8 active active ADJ issue-44 113 9 budget budget NOUN issue-44 113 10 planning planning NOUN issue-44 113 11 – – PUNCT issue-44 113 12 involves involve VERB issue-44 113 13 planning plan VERB issue-44 113 14 directly directly ADV issue-44 113 15 during during ADP issue-44 113 16 the the DET issue-44 113 17 budget budget NOUN issue-44 113 18 process process NOUN issue-44 113 19 . . PUNCT issue-44 114 1 the the DET issue-44 114 2 active active ADJ issue-44 114 3 budgetary budgetary ADJ issue-44 114 4 planning planning NOUN issue-44 114 5 using use VERB issue-44 114 6 allows allow VERB issue-44 114 7 preventing prevent VERB issue-44 114 8 the the DET issue-44 114 9 emergence emergence NOUN issue-44 114 10 of of ADP issue-44 114 11 negative negative ADJ issue-44 114 12 phenomena phenomenon NOUN issue-44 114 13 , , PUNCT issue-44 114 14 which which PRON issue-44 114 15 can can AUX issue-44 114 16 adversely adversely ADV issue-44 114 17 affect affect VERB issue-44 114 18 the the DET issue-44 114 19 budget budget NOUN issue-44 114 20 funds fund NOUN issue-44 114 21 formation formation NOUN issue-44 114 22 and and CCONJ issue-44 114 23 use use NOUN issue-44 114 24 . . PUNCT issue-44 115 1 the the DET issue-44 115 2 passive passive ADJ issue-44 115 3 budget budget NOUN issue-44 115 4 planning planning NOUN issue-44 115 5 is be AUX issue-44 115 6 the the DET issue-44 115 7 type type NOUN issue-44 115 8 of of ADP issue-44 115 9 planning planning NOUN issue-44 115 10 carried carry VERB issue-44 115 11 out out ADP issue-44 115 12 just just ADV issue-44 115 13 before before ADP issue-44 115 14 the the DET issue-44 115 15 budget budget NOUN issue-44 115 16 process process NOUN issue-44 115 17 starting start VERB issue-44 115 18 in in ADP issue-44 115 19 determining determine VERB issue-44 115 20 the the DET issue-44 115 21 direction direction NOUN issue-44 115 22 of of ADP issue-44 115 23 future future ADJ issue-44 115 24 results result NOUN issue-44 115 25 . . PUNCT issue-44 116 1 with with ADP issue-44 116 2 the the DET issue-44 116 3 degree degree NOUN issue-44 116 4 of of ADP issue-44 116 5 fixation fixation NOUN issue-44 116 6 the the DET issue-44 116 7 statistical statistical ADJ issue-44 116 8 budget budget NOUN issue-44 116 9 planning planning NOUN issue-44 116 10 involves involve VERB issue-44 116 11 planning plan VERB issue-44 116 12 , , PUNCT issue-44 116 13 based base VERB issue-44 116 14 on on ADP issue-44 116 15 the the DET issue-44 116 16 probability probability NOUN issue-44 116 17 theory theory NOUN issue-44 116 18 and and CCONJ issue-44 116 19 mathematical mathematical ADJ issue-44 116 20 statistics statistic NOUN issue-44 116 21 applying apply VERB issue-44 116 22 . . PUNCT issue-44 117 1 it it PRON issue-44 117 2 allows allow VERB issue-44 117 3 to to PART issue-44 117 4 record record VERB issue-44 117 5 the the DET issue-44 117 6 actual actual ADJ issue-44 117 7 level level NOUN issue-44 117 8 of of ADP issue-44 117 9 planning planning NOUN issue-44 117 10 quality quality NOUN issue-44 117 11 in in ADP issue-44 117 12 the the DET issue-44 117 13 last last ADJ issue-44 117 14 reporting reporting NOUN issue-44 117 15 period period NOUN issue-44 117 16 , , PUNCT issue-44 117 17 as as ADV issue-44 117 18 well well ADV issue-44 117 19 as as ADP issue-44 117 20 to to PART issue-44 117 21 influence influence VERB issue-44 117 22 the the DET issue-44 117 23 budget budget NOUN issue-44 117 24 process process NOUN issue-44 117 25 , , PUNCT issue-44 117 26 to to PART issue-44 117 27 ensure ensure VERB issue-44 117 28 its its PRON issue-44 117 29 management management NOUN issue-44 117 30 . . PUNCT issue-44 118 1 the the DET issue-44 118 2 flexible flexible ADJ issue-44 118 3 budget budget NOUN issue-44 118 4 planning planning NOUN issue-44 118 5 is be AUX issue-44 118 6 budgeting budget VERB issue-44 118 7 involving involve VERB issue-44 118 8 constant constant ADJ issue-44 118 9 adjustments adjustment NOUN issue-44 118 10 of of ADP issue-44 118 11 planned plan VERB issue-44 118 12 information information NOUN issue-44 118 13 which which PRON issue-44 118 14 is be AUX issue-44 118 15 analysed analyse VERB issue-44 118 16 due due ADP issue-44 118 17 to to ADP issue-44 118 18 the the DET issue-44 118 19 financial financial ADJ issue-44 118 20 resources resource NOUN issue-44 118 21 formation formation NOUN issue-44 118 22 and and CCONJ issue-44 118 23 use use NOUN issue-44 118 24 in in ADP issue-44 118 25 the the DET issue-44 118 26 public public ADJ issue-44 118 27 sector sector NOUN issue-44 118 28 and and CCONJ issue-44 118 29 due due ADP issue-44 118 30 to to ADP issue-44 118 31 making make VERB issue-44 118 32 appropriate appropriate ADJ issue-44 118 33 changes change NOUN issue-44 118 34 in in ADP issue-44 118 35 the the DET issue-44 118 36 planning planning NOUN issue-44 118 37 process process NOUN issue-44 118 38 . . PUNCT issue-44 119 1 by by ADP issue-44 119 2 the the DET issue-44 119 3 effectiveness effectiveness NOUN issue-44 119 4 the the DET issue-44 119 5 identifying identify VERB issue-44 119 6 budget budget NOUN issue-44 119 7 planning planning NOUN issue-44 119 8 involves involve VERB issue-44 119 9 planning plan VERB issue-44 119 10 in in ADP issue-44 119 11 the the DET issue-44 119 12 budget budget NOUN issue-44 119 13 process process NOUN issue-44 119 14 where where SCONJ issue-44 119 15 data datum NOUN issue-44 119 16 on on ADP issue-44 119 17 actual actual ADJ issue-44 119 18 results result NOUN issue-44 119 19 is be AUX issue-44 119 20 compared compare VERB issue-44 119 21 to to AUX issue-44 119 22 planned plan VERB issue-44 119 23 . . PUNCT issue-44 120 1 because because SCONJ issue-44 120 2 of of ADP issue-44 120 3 this this DET issue-44 120 4 budget budget NOUN issue-44 120 5 planning plan VERB issue-44 120 6 negative negative ADJ issue-44 120 7 feedback feedback NOUN issue-44 120 8 may may AUX issue-44 120 9 occur occur VERB issue-44 120 10 the the DET issue-44 120 11 action action NOUN issue-44 120 12 aimed aim VERB issue-44 120 13 at at ADP issue-44 120 14 returning return VERB issue-44 120 15 the the DET issue-44 120 16 process process NOUN issue-44 120 17 to to ADP issue-44 120 18 the the DET issue-44 120 19 originally originally ADV issue-44 120 20 specified specify VERB issue-44 120 21 directionis directionis NOUN issue-44 120 22 is be AUX issue-44 120 23 initiated initiate VERB issue-44 120 24 ; ; PUNCT issue-44 120 25 as as ADV issue-44 120 26 well well ADV issue-44 120 27 as as ADP issue-44 120 28 positive positive ADJ issue-44 120 29 feedback feedback NOUN issue-44 120 30 encouraging encourage VERB issue-44 120 31 action action NOUN issue-44 120 32 aimed aim VERB issue-44 120 33 at at ADP issue-44 120 34 eliminating eliminate VERB issue-44 120 35 deviations deviation NOUN issue-44 120 36 from from ADP issue-44 120 37 plan plan NOUN issue-44 120 38 . . PUNCT issue-44 121 1 the the DET issue-44 121 2 proactive proactive ADJ issue-44 121 3 budget budget NOUN issue-44 121 4 planning planning NOUN issue-44 121 5 is be AUX issue-44 121 6 the the DET issue-44 121 7 type type NOUN issue-44 121 8 of of ADP issue-44 121 9 planning planning NOUN issue-44 121 10 based base VERB issue-44 121 11 on on ADP issue-44 121 12 the the DET issue-44 121 13 results result NOUN issue-44 121 14 of of ADP issue-44 121 15 forecast forecast NOUN issue-44 121 16 calculations calculation NOUN issue-44 121 17 . . PUNCT issue-44 122 1 for for ADP issue-44 122 2 example example NOUN issue-44 122 3 , , PUNCT issue-44 122 4 if if SCONJ issue-44 122 5 the the DET issue-44 122 6 projected project VERB issue-44 122 7 costs cost NOUN issue-44 122 8 begin begin VERB issue-44 122 9 to to PART issue-44 122 10 exceed exceed VERB issue-44 122 11 the the DET issue-44 122 12 planned plan VERB issue-44 122 13 budget budget NOUN issue-44 122 14 , , PUNCT issue-44 122 15 it it PRON issue-44 122 16 is be AUX issue-44 122 17 necessary necessary ADJ issue-44 122 18 to to PART issue-44 122 19 implement implement VERB issue-44 122 20 the the DET issue-44 122 21 plan plan NOUN issue-44 122 22 of of ADP issue-44 122 23 action action NOUN issue-44 122 24 to to PART issue-44 122 25 avoid avoid VERB issue-44 122 26 such such ADJ issue-44 122 27 deviations deviation NOUN issue-44 122 28 in in ADP issue-44 122 29 the the DET issue-44 122 30 future future NOUN issue-44 122 31 . . PUNCT issue-44 123 1 depending depend VERB issue-44 123 2 on on ADP issue-44 123 3 the the DET issue-44 123 4 coverage coverage NOUN issue-44 123 5 degree degree NOUN issue-44 123 6 the the DET issue-44 123 7 coding code VERB issue-44 123 8 budget budget NOUN issue-44 123 9 planning planning NOUN issue-44 123 10 is be AUX issue-44 123 11 the the DET issue-44 123 12 budget budget NOUN issue-44 123 13 planning planning NOUN issue-44 123 14 , , PUNCT issue-44 123 15 carried carry VERB issue-44 123 16 out out ADP issue-44 123 17 due due ADP issue-44 123 18 to to ADP issue-44 123 19 each each DET issue-44 123 20 code code NOUN issue-44 123 21 of of ADP issue-44 123 22 various various ADJ issue-44 123 23 classifications classification NOUN issue-44 123 24 of of ADP issue-44 123 25 income income NOUN issue-44 123 26 and and CCONJ issue-44 123 27 expenditures expenditure NOUN issue-44 123 28 . . PUNCT issue-44 124 1 the the DET issue-44 124 2 group group NOUN issue-44 124 3 budget budget NOUN issue-44 124 4 planning planning NOUN issue-44 124 5 is be AUX issue-44 124 6 the the DET issue-44 124 7 budget budget NOUN issue-44 124 8 planning planning NOUN issue-44 124 9 held hold VERB issue-44 124 10 immediately immediately ADV issue-44 124 11 due due ADP issue-44 124 12 to to ADP issue-44 124 13 several several ADJ issue-44 124 14 general general ADJ issue-44 124 15 codes code NOUN issue-44 124 16 of of ADP issue-44 124 17 income income NOUN issue-44 124 18 and and CCONJ issue-44 124 19 expenditures expenditure NOUN issue-44 124 20 of of ADP issue-44 124 21 different different ADJ issue-44 124 22 classifications classification NOUN issue-44 124 23 . . PUNCT issue-44 125 1 depending depend VERB issue-44 125 2 on on ADP issue-44 125 3 the the DET issue-44 125 4 specific specific ADJ issue-44 125 5 targets target NOUN issue-44 125 6 the the DET issue-44 125 7 preventive preventive ADJ issue-44 125 8 budget budget NOUN issue-44 125 9 planning planning NOUN issue-44 125 10 allows allow VERB issue-44 125 11 preventing prevent VERB issue-44 125 12 the the DET issue-44 125 13 emergence emergence NOUN issue-44 125 14 of of ADP issue-44 125 15 negative negative ADJ issue-44 125 16 phenomena phenomenon NOUN issue-44 125 17 , , PUNCT issue-44 125 18 in in ADP issue-44 125 19 the the DET issue-44 125 20 budget budget NOUN issue-44 125 21 planning planning NOUN issue-44 125 22 . . PUNCT issue-44 126 1 the the DET issue-44 126 2 ordinary ordinary ADJ issue-44 126 3 budget budget NOUN issue-44 126 4 planning planning NOUN issue-44 126 5 is be AUX issue-44 126 6 the the DET issue-44 126 7 budget budget NOUN issue-44 126 8 planning planning NOUN issue-44 126 9 performed perform VERB issue-44 126 10 to to PART issue-44 126 11 identify identify VERB issue-44 126 12 and and CCONJ issue-44 126 13 to to PART issue-44 126 14 eliminate eliminate VERB issue-44 126 15 negative negative ADJ issue-44 126 16 phenomena phenomenon NOUN issue-44 126 17 arising arise VERB issue-44 126 18 in in ADP issue-44 126 19 the the DET issue-44 126 20 budgetary budgetary ADJ issue-44 126 21 planning planning NOUN issue-44 126 22 . . PUNCT issue-44 127 1 the the DET issue-44 127 2 special special ADJ issue-44 127 3 budget budget NOUN issue-44 127 4 planning planning NOUN issue-44 127 5 is be AUX issue-44 127 6 the the DET issue-44 127 7 budget budget NOUN issue-44 127 8 planning planning NOUN issue-44 127 9 that that PRON issue-44 127 10 is be AUX issue-44 127 11 responsible responsible ADJ issue-44 127 12 for for ADP issue-44 127 13 determining determine VERB issue-44 127 14 the the DET issue-44 127 15 specific specific ADJ issue-44 127 16 targets target NOUN issue-44 127 17 of of ADP issue-44 127 18 the the DET issue-44 127 19 special special ADJ issue-44 127 20 budget budget NOUN issue-44 127 21 planning planning NOUN issue-44 127 22 . . PUNCT issue-44 128 1 with with ADP issue-44 128 2 levels level NOUN issue-44 128 3 the the DET issue-44 128 4 national national ADJ issue-44 128 5 budget budget NOUN issue-44 128 6 planning planning NOUN issue-44 128 7 involves involve VERB issue-44 128 8 participation participation NOUN issue-44 128 9 of of ADP issue-44 128 10 international international ADJ issue-44 128 11 financial financial ADJ issue-44 128 12 institutions institution NOUN issue-44 128 13 , , PUNCT issue-44 128 14 foreign foreign ADJ issue-44 128 15 consultants consultant NOUN issue-44 128 16 , , PUNCT issue-44 128 17 scientific scientific ADJ issue-44 128 18 institutions institution NOUN issue-44 128 19 of of ADP issue-44 128 20 ukraine ukraine NOUN issue-44 128 21 , , PUNCT issue-44 128 22 the the DET issue-44 128 23 cabinet cabinet NOUN issue-44 128 24 of of ADP issue-44 128 25 ministers minister NOUN issue-44 128 26 of of ADP issue-44 128 27 ukraine ukraine NOUN issue-44 128 28 , , PUNCT issue-44 128 29 all all DET issue-44 128 30 ministries ministry NOUN issue-44 128 31 and and CCONJ issue-44 128 32 departments department NOUN issue-44 128 33 , , PUNCT issue-44 128 34 committees committee NOUN issue-44 128 35 of of ADP issue-44 128 36 the the DET issue-44 128 37 verkhovna verkhovna NOUN issue-44 128 38 rada rada PROPN issue-44 128 39 of of ADP issue-44 128 40 ukraine ukraine PROPN issue-44 128 41 , , PUNCT issue-44 128 42 some some DET issue-44 128 43 mps mp NOUN issue-44 128 44 and and CCONJ issue-44 128 45 ngos ngo NOUN issue-44 128 46 . . PUNCT issue-44 129 1 the the DET issue-44 129 2 regional regional ADJ issue-44 129 3 budget budget NOUN issue-44 129 4 planning planning NOUN issue-44 129 5 involves involve VERB issue-44 129 6 structural structural ADJ issue-44 129 7 subdivisions subdivision NOUN issue-44 129 8 of of ADP issue-44 129 9 the the DET issue-44 129 10 legislative legislative ADJ issue-44 129 11 and and CCONJ issue-44 129 12 executive executive ADJ issue-44 129 13 authorities authority NOUN issue-44 129 14 , , PUNCT issue-44 129 15 mps mps PROPN issue-44 129 16 , , PUNCT issue-44 129 17 scientists scientist NOUN issue-44 129 18 and and CCONJ issue-44 129 19 public public ADJ issue-44 129 20 figures figure NOUN issue-44 129 21 . . PUNCT issue-44 130 1 the the DET issue-44 130 2 budget budget NOUN issue-44 130 3 planning planning NOUN issue-44 130 4 of of ADP issue-44 130 5 organizations organization NOUN issue-44 130 6 involves involve VERB issue-44 130 7 experts expert NOUN issue-44 130 8 of of ADP issue-44 130 9 economic economic ADJ issue-44 130 10 units unit NOUN issue-44 130 11 . . PUNCT issue-44 131 1 on on ADP issue-44 131 2 the the DET issue-44 131 3 basis basis NOUN issue-44 131 4 of of ADP issue-44 131 5 time time NOUN issue-44 131 6 the the DET issue-44 131 7 longterm longterm PROPN issue-44 131 8 budget budget NOUN issue-44 131 9 planning planning NOUN issue-44 131 10 is be AUX issue-44 131 11 carried carry VERB issue-44 131 12 out out ADP issue-44 131 13 by by ADP issue-44 131 14 the the DET issue-44 131 15 appropriate appropriate ADJ issue-44 131 16 authorities authority NOUN issue-44 131 17 for for ADP issue-44 131 18 the the DET issue-44 131 19 long long ADJ issue-44 131 20 term term NOUN issue-44 131 21 . . PUNCT issue-44 132 1 this this DET issue-44 132 2 type type NOUN issue-44 132 3 of of ADP issue-44 132 4 budgeting budgeting NOUN issue-44 132 5 is be AUX issue-44 132 6 used use VERB issue-44 132 7 when when SCONJ issue-44 132 8 developing develop VERB issue-44 132 9 national national ADJ issue-44 132 10 programs program NOUN issue-44 132 11 aimed aim VERB issue-44 132 12 at at ADP issue-44 132 13 reforming reform VERB issue-44 132 14 or or CCONJ issue-44 132 15 improving improve VERB issue-44 132 16 the the DET issue-44 132 17 socio socio NOUN issue-44 132 18 - - PUNCT issue-44 132 19 economic economic ADJ issue-44 132 20 development development NOUN issue-44 132 21 . . PUNCT issue-44 133 1 the the DET issue-44 133 2 shortterm shortterm PROPN issue-44 133 3 budget budget NOUN issue-44 133 4 planning planning NOUN issue-44 133 5 is be AUX issue-44 133 6 carried carry VERB issue-44 133 7 out out ADP issue-44 133 8 in in ADP issue-44 133 9 the the DET issue-44 133 10 short short ADJ issue-44 133 11 term term NOUN issue-44 133 12 ( ( PUNCT issue-44 133 13 month month NOUN issue-44 133 14 , , PUNCT issue-44 133 15 quarter quarter NOUN issue-44 133 16 , , PUNCT issue-44 133 17 year year NOUN issue-44 133 18 ) ) PUNCT issue-44 133 19 . . PUNCT issue-44 134 1 we we PRON issue-44 134 2 can can AUX issue-44 134 3 see see VERB issue-44 134 4 in in ADP issue-44 134 5 fig fig NOUN issue-44 134 6 3 3 NUM issue-44 134 7 that that SCONJ issue-44 134 8 in in ADP issue-44 134 9 spite spite NOUN issue-44 134 10 of of ADP issue-44 134 11 existing exist VERB issue-44 134 12 types type NOUN issue-44 134 13 there there PRON issue-44 134 14 is be VERB issue-44 134 15 an an DET issue-44 134 16 appropriate appropriate ADJ issue-44 134 17 division division NOUN issue-44 134 18 of of ADP issue-44 134 19 the the DET issue-44 134 20 budget budget NOUN issue-44 134 21 planning planning NOUN issue-44 134 22 with with ADP issue-44 134 23 the the DET issue-44 134 24 following follow VERB issue-44 134 25 classification classification NOUN issue-44 134 26 criteria criterion NOUN issue-44 134 27 : : PUNCT issue-44 134 28 it it PRON issue-44 134 29 depends depend VERB issue-44 134 30 on on ADP issue-44 134 31 the the DET issue-44 134 32 purpose purpose NOUN issue-44 134 33 of of ADP issue-44 134 34 carrying carry VERB issue-44 134 35 out out ADP issue-44 134 36 , , PUNCT issue-44 134 37 execution execution NOUN issue-44 134 38 time time NOUN issue-44 134 39 , , PUNCT issue-44 134 40 the the DET issue-44 134 41 degree degree NOUN issue-44 134 42 of of ADP issue-44 134 43 coverage coverage NOUN issue-44 134 44 , , PUNCT issue-44 134 45 specific specific ADJ issue-44 134 46 targets target NOUN issue-44 134 47 and and CCONJ issue-44 134 48 ways way NOUN issue-44 134 49 for for ADP issue-44 134 50 implementation implementation NOUN issue-44 134 51 , , PUNCT issue-44 134 52 methods method NOUN issue-44 134 53 , , PUNCT issue-44 134 54 results result NOUN issue-44 134 55 , , PUNCT issue-44 134 56 level level NOUN issue-44 134 57 of of ADP issue-44 134 58 budget budget NOUN issue-44 134 59 planning planning NOUN issue-44 134 60 and and CCONJ issue-44 134 61 some some DET issue-44 134 62 time time NOUN issue-44 134 63 . . PUNCT issue-44 135 1 this this DET issue-44 135 2 classification classification NOUN issue-44 135 3 reflects reflect VERB issue-44 135 4 new new ADJ issue-44 135 5 features feature NOUN issue-44 135 6 , , PUNCT issue-44 135 7 which which PRON issue-44 135 8 can can AUX issue-44 135 9 be be AUX issue-44 135 10 viewed view VERB issue-44 135 11 according accord VERB issue-44 135 12 to to ADP issue-44 135 13 different different ADJ issue-44 135 14 types type NOUN issue-44 135 15 of of ADP issue-44 135 16 budget budget NOUN issue-44 135 17 planning plan VERB issue-44 135 18 both both CCONJ issue-44 135 19 short short ADJ issue-44 135 20 - - PUNCT issue-44 135 21 term term NOUN issue-44 135 22 and and CCONJ issue-44 135 23 long long ADJ issue-44 135 24 - - PUNCT issue-44 135 25 term term NOUN issue-44 135 26 . . PUNCT issue-44 136 1 3 3 X issue-44 136 2 . . X issue-44 136 3 conclusions conclusion NOUN issue-44 136 4 thus thus ADV issue-44 136 5 , , PUNCT issue-44 136 6 it it PRON issue-44 136 7 has have AUX issue-44 136 8 been be AUX issue-44 136 9 denoted denote VERB issue-44 136 10 that that SCONJ issue-44 136 11 budget budget NOUN issue-44 136 12 planning planning NOUN issue-44 136 13 takes take VERB issue-44 136 14 an an DET issue-44 136 15 essential essential ADJ issue-44 136 16 position position NOUN issue-44 136 17 in in ADP issue-44 136 18 the the DET issue-44 136 19 financial financial ADJ issue-44 136 20 management management NOUN issue-44 136 21 . . PUNCT issue-44 137 1 on on ADP issue-44 137 2 condition condition NOUN issue-44 137 3 that that SCONJ issue-44 137 4 business business NOUN issue-44 137 5 environment environment NOUN issue-44 137 6 changing change VERB issue-44 137 7 even even ADV issue-44 137 8 the the DET issue-44 137 9 best good ADJ issue-44 137 10 management management NOUN issue-44 137 11 system system NOUN issue-44 137 12 can can AUX issue-44 137 13 become become VERB issue-44 137 14 obsolete obsolete ADJ issue-44 137 15 . . PUNCT issue-44 138 1 the the DET issue-44 138 2 immediate immediate ADJ issue-44 138 3 reaction reaction NOUN issue-44 138 4 to to ADP issue-44 138 5 the the DET issue-44 138 6 new new ADJ issue-44 138 7 trends trend NOUN issue-44 138 8 in in ADP issue-44 138 9 the the DET issue-44 138 10 financial financial ADJ issue-44 138 11 system system NOUN issue-44 138 12 as as ADP issue-44 138 13 a a DET issue-44 138 14 whole whole NOUN issue-44 138 15 , , PUNCT issue-44 138 16 in in ADP issue-44 138 17 the the DET issue-44 138 18 industry industry NOUN issue-44 138 19 is be AUX issue-44 138 20 possible possible ADJ issue-44 138 21 with with ADP issue-44 138 22 budget budget NOUN issue-44 138 23 planning planning NOUN issue-44 138 24 as as ADV issue-44 138 25 well well ADV issue-44 138 26 . . PUNCT issue-44 139 1 it it PRON issue-44 139 2 also also ADV issue-44 139 3 allows allow VERB issue-44 139 4 to to PART issue-44 139 5 make make VERB issue-44 139 6 appropriate appropriate ADJ issue-44 139 7 adjustments adjustment NOUN issue-44 139 8 to to ADP issue-44 139 9 the the DET issue-44 139 10 plans plan NOUN issue-44 139 11 . . PUNCT issue-44 140 1 adjustment adjustment NOUN issue-44 140 2 of of ADP issue-44 140 3 long long ADJ issue-44 140 4 - - PUNCT issue-44 140 5 term term NOUN issue-44 140 6 , , PUNCT issue-44 140 7 medium medium ADJ issue-44 140 8 - - PUNCT issue-44 140 9 term term NOUN issue-44 140 10 and and CCONJ issue-44 140 11 short short ADJ issue-44 140 12 - - PUNCT issue-44 140 13 term term NOUN issue-44 140 14 plans plan NOUN issue-44 140 15 makes make VERB issue-44 140 16 it it PRON issue-44 140 17 possible possible ADJ issue-44 140 18 , , PUNCT issue-44 140 19 without without ADP issue-44 140 20 changing change VERB issue-44 140 21 goals goal NOUN issue-44 140 22 , , PUNCT issue-44 140 23 to to PART issue-44 140 24 change change VERB issue-44 140 25 ways way NOUN issue-44 140 26 of of ADP issue-44 140 27 their their PRON issue-44 140 28 achievement achievement NOUN issue-44 140 29 and and CCONJ issue-44 140 30 this this DET issue-44 140 31 way way NOUN issue-44 140 32 to to PART issue-44 140 33 raise raise VERB issue-44 140 34 the the DET issue-44 140 35 level level NOUN issue-44 140 36 of of ADP issue-44 140 37 efficiency efficiency NOUN issue-44 140 38 of of ADP issue-44 140 39 budget budget NOUN issue-44 140 40 funds fund NOUN issue-44 140 41 formation formation NOUN issue-44 140 42 and and CCONJ issue-44 140 43 use use NOUN issue-44 140 44 . . PUNCT issue-44 141 1 it it PRON issue-44 141 2 is be AUX issue-44 141 3 necessary necessary ADJ issue-44 141 4 to to PART issue-44 141 5 revise revise VERB issue-44 141 6 the the DET issue-44 141 7 whole whole ADJ issue-44 141 8 system system NOUN issue-44 141 9 plans plan NOUN issue-44 141 10 , , PUNCT issue-44 141 11 including include VERB issue-44 141 12 their their PRON issue-44 141 13 mission mission NOUN issue-44 141 14 and and CCONJ issue-44 141 15 goals goal NOUN issue-44 141 16 in in ADP issue-44 141 17 the the DET issue-44 141 18 case case NOUN issue-44 141 19 of of ADP issue-44 141 20 global global ADJ issue-44 141 21 changes change NOUN issue-44 141 22 in in ADP issue-44 141 23 the the DET issue-44 141 24 external external ADJ issue-44 141 25 and and CCONJ issue-44 141 26 internal internal ADJ issue-44 141 27 environment environment NOUN issue-44 141 28 . . PUNCT issue-44 142 1 the the DET issue-44 142 2 proposed propose VERB issue-44 142 3 approach approach NOUN issue-44 142 4 to to ADP issue-44 142 5 the the DET issue-44 142 6 classification classification NOUN issue-44 142 7 of of ADP issue-44 142 8 budget budget NOUN issue-44 142 9 planning planning NOUN issue-44 142 10 types type NOUN issue-44 142 11 allows allow VERB issue-44 142 12 to to PART issue-44 142 13 cope cope VERB issue-44 142 14 with with ADP issue-44 142 15 the the DET issue-44 142 16 shortcomings shortcoming NOUN issue-44 142 17 of of ADP issue-44 142 18 modern modern ADJ issue-44 142 19 planning planning NOUN issue-44 142 20 in in ADP issue-44 142 21 the the DET issue-44 142 22 public public ADJ issue-44 142 23 sector sector NOUN issue-44 142 24 ( ( PUNCT issue-44 142 25 the the DET issue-44 142 26 development development NOUN issue-44 142 27 of of ADP issue-44 142 28 the the DET issue-44 142 29 targets target NOUN issue-44 142 30 according accord VERB issue-44 142 31 to to ADP issue-44 142 32 the the DET issue-44 142 33 state state NOUN issue-44 142 34 budget budget NOUN issue-44 142 35 expenditures expenditure NOUN issue-44 142 36 in in ADP issue-44 142 37 ukraine ukraine PROPN issue-44 142 38 remains remain VERB issue-44 142 39 a a DET issue-44 142 40 formality formality NOUN issue-44 142 41 and and CCONJ issue-44 142 42 it it PRON issue-44 142 43 rarely rarely ADV issue-44 142 44 complies comply VERB issue-44 142 45 with with ADP issue-44 142 46 realities reality NOUN issue-44 142 47 . . PUNCT issue-44 143 1 according accord VERB issue-44 143 2 to to ADP issue-44 143 3 art art NOUN issue-44 143 4 . . PUNCT issue-44 144 1 38 38 NUM issue-44 144 2 listed list VERB issue-44 144 3 in in ADP issue-44 144 4 budget budget NOUN issue-44 144 5 code code NOUN issue-44 144 6 of of ADP issue-44 144 7 to to ADP issue-44 144 8 the the DET issue-44 144 9 verkhovna verkhovna NOUN issue-44 144 10 rada rada PROPN issue-44 144 11 of of ADP issue-44 144 12 ukraine ukraine PROPN issue-44 144 13 simultaneously simultaneously ADV issue-44 144 14 with with ADP issue-44 144 15 the the DET issue-44 144 16 draft draft NOUN issue-44 144 17 law law NOUN issue-44 144 18 on on ADP issue-44 144 19 state state NOUN issue-44 144 20 budget budget NOUN issue-44 144 21 for for ADP issue-44 144 22 the the DET issue-44 144 23 planning planning NOUN issue-44 144 24 year year NOUN issue-44 144 25 , , PUNCT issue-44 144 26 figures figure NOUN issue-44 144 27 of of ADP issue-44 144 28 consolidated consolidated ADJ issue-44 144 29 budget budget NOUN issue-44 144 30 of of ADP issue-44 144 31 ukraine ukraine NOUN issue-44 144 32 based base VERB issue-44 144 33 on on ADP issue-44 144 34 the the DET issue-44 144 35 main main ADJ issue-44 144 36 types type NOUN issue-44 144 37 of of ADP issue-44 144 38 revenues revenue NOUN issue-44 144 39 , , PUNCT issue-44 144 40 expenditures expenditure NOUN issue-44 144 41 and and CCONJ issue-44 144 42 funding funding NOUN issue-44 144 43 for for ADP issue-44 144 44 the the DET issue-44 144 45 next next ADJ issue-44 144 46 three three NUM issue-44 144 47 budget budget NOUN issue-44 144 48 years year NOUN issue-44 144 49 are be AUX issue-44 144 50 served serve VERB issue-44 144 51 . . PUNCT issue-44 145 1 however however ADV issue-44 145 2 , , PUNCT issue-44 145 3 that that SCONJ issue-44 145 4 work work NOUN issue-44 145 5 is be AUX issue-44 145 6 done do VERB issue-44 145 7 indeed indeed ADV issue-44 145 8 formally formally ADV issue-44 145 9 . . PUNCT issue-44 146 1 firstly firstly ADV issue-44 146 2 it it PRON issue-44 146 3 occurs occur VERB issue-44 146 4 because because SCONJ issue-44 146 5 baltic baltic ADJ issue-44 146 6 journal journal PROPN issue-44 146 7 of of ADP issue-44 146 8 economic economic ADJ issue-44 146 9 studies study NOUN issue-44 146 10 100 100 NUM issue-44 146 11 vol vol NOUN issue-44 146 12 . . PROPN issue-44 147 1 1 1 NUM issue-44 147 2 , , PUNCT issue-44 147 3 no no INTJ issue-44 147 4 . . NOUN issue-44 147 5 2 2 NUM issue-44 147 6 , , PUNCT issue-44 147 7 2015 2015 NUM issue-44 147 8 of of ADP issue-44 147 9 the the DET issue-44 147 10 macroeconomic macroeconomic ADJ issue-44 147 11 forecasting forecasting NOUN issue-44 147 12 unreliability unreliability NOUN issue-44 147 13 , , PUNCT issue-44 147 14 frequent frequent ADJ issue-44 147 15 adjustment adjustment NOUN issue-44 147 16 of of ADP issue-44 147 17 tax tax NOUN issue-44 147 18 laws law NOUN issue-44 147 19 , , PUNCT issue-44 147 20 changing change VERB issue-44 147 21 of of ADP issue-44 147 22 previously previously ADV issue-44 147 23 selected select VERB issue-44 147 24 priorities priority NOUN issue-44 147 25 in in ADP issue-44 147 26 budgetary budgetary ADJ issue-44 147 27 expenditure expenditure NOUN issue-44 147 28 under under ADP issue-44 147 29 the the DET issue-44 147 30 influence influence NOUN issue-44 147 31 of of ADP issue-44 147 32 various various ADJ issue-44 147 33 political political ADJ issue-44 147 34 forces force NOUN issue-44 147 35 , , PUNCT issue-44 147 36 and and CCONJ issue-44 147 37 secondly secondly ADV issue-44 147 38 , , PUNCT issue-44 147 39 these these DET issue-44 147 40 forecasts forecast NOUN issue-44 147 41 are be AUX issue-44 147 42 not not PART issue-44 147 43 really really ADV issue-44 147 44 used use VERB issue-44 147 45 in in ADP issue-44 147 46 the the DET issue-44 147 47 work work NOUN issue-44 147 48 of of ADP issue-44 147 49 the the DET issue-44 147 50 budget budget NOUN issue-44 147 51 formation formation NOUN issue-44 147 52 targets target NOUN issue-44 147 53 for for ADP issue-44 147 54 the the DET issue-44 147 55 following following ADJ issue-44 147 56 years year NOUN issue-44 147 57 ) ) PUNCT issue-44 147 58 , , PUNCT issue-44 147 59 as as SCONJ issue-44 147 60 approval approval NOUN issue-44 147 61 of of ADP issue-44 147 62 substantial substantial ADJ issue-44 147 63 budget budget NOUN issue-44 147 64 targets target NOUN issue-44 147 65 and and CCONJ issue-44 147 66 standards standard NOUN issue-44 147 67 for for ADP issue-44 147 68 several several ADJ issue-44 147 69 years year NOUN issue-44 147 70 remains remain VERB issue-44 147 71 essential essential ADJ issue-44 147 72 , , PUNCT issue-44 147 73 not not PART issue-44 147 74 just just ADV issue-44 147 75 directly directly ADV issue-44 147 76 for for ADP issue-44 147 77 the the DET issue-44 147 78 following following ADJ issue-44 147 79 year year NOUN issue-44 147 80 . . PUNCT issue-44 148 1 references reference NOUN issue-44 148 2 azarov azarov PROPN issue-44 148 3 , , PUNCT issue-44 148 4 m. m. NOUN issue-44 148 5 ( ( PUNCT issue-44 148 6 2010 2010 NUM issue-44 148 7 ) ) PUNCT issue-44 148 8 . . PUNCT issue-44 149 1 state state NOUN issue-44 149 2 budget budget NOUN issue-44 149 3 management management NOUN issue-44 149 4 in in ADP issue-44 149 5 ukraine ukraine NOUN issue-44 149 6 . . PUNCT issue-44 150 1 – – PUNCT issue-44 150 2 кyiv кyiv ADJ issue-44 150 3 : : PUNCT issue-44 150 4 zovnyshnya zovnyshnya PROPN issue-44 150 5 torhivlya torhivlya ADV issue-44 150 6 . . PUNCT issue-44 151 1 – – PUNCT issue-44 151 2 816 816 NUM issue-44 151 3 р р NOUN issue-44 151 4 . . PROPN issue-44 151 5 akhlamov akhlamov PROPN issue-44 151 6 , , PUNCT issue-44 151 7 a. a. PROPN issue-44 151 8 & & CCONJ issue-44 151 9 holynskaya holynskaya PROPN issue-44 151 10 , , PUNCT issue-44 151 11 o. o. PROPN issue-44 151 12 ( ( PUNCT issue-44 151 13 2010 2010 NUM issue-44 151 14 ) ) PUNCT issue-44 151 15 . . PUNCT issue-44 152 1 fiscal fiscal ADJ issue-44 152 2 policy policy NOUN issue-44 152 3 and and CCONJ issue-44 152 4 budget budget NOUN issue-44 152 5 planning planning NOUN issue-44 152 6 in in ADP issue-44 152 7 terms term NOUN issue-44 152 8 of of ADP issue-44 152 9 forecasting forecast VERB issue-44 152 10 uncertainty uncertainty NOUN issue-44 152 11 : : PUNCT issue-44 152 12 the the DET issue-44 152 13 regional regional ADJ issue-44 152 14 level level NOUN issue-44 152 15 . . PUNCT issue-44 153 1 – – PUNCT issue-44 153 2 кyiv кyiv ADJ issue-44 153 3 : : PUNCT issue-44 153 4 nаsu nаsu NOUN issue-44 153 5 . . PUNCT issue-44 153 6 – – PUNCT issue-44 154 1 44 44 NUM issue-44 154 2 р р NOUN issue-44 154 3 . . PROPN issue-44 154 4 derkach derkach PROPN issue-44 154 5 , , PUNCT issue-44 154 6 n. n. PROPN issue-44 154 7 & & CCONJ issue-44 154 8 hordieieva hordieieva PROPN issue-44 154 9 , , PUNCT issue-44 154 10 l. l. PROPN issue-44 154 11 ( ( PUNCT issue-44 154 12 1995 1995 NUM issue-44 154 13 ) ) PUNCT issue-44 154 14 . . PUNCT issue-44 155 1 the the DET issue-44 155 2 budget budget NOUN issue-44 155 3 and and CCONJ issue-44 155 4 the the DET issue-44 155 5 budget budget NOUN issue-44 155 6 process process NOUN issue-44 155 7 in in ADP issue-44 155 8 ukraine ukraine NOUN issue-44 155 9 . . PUNCT issue-44 156 1 – – PUNCT issue-44 156 2 dnepropetrovsk dnepropetrovsk NOUN issue-44 156 3 : : PUNCT issue-44 156 4 porohy porohy ADJ issue-44 156 5 – – PUNCT issue-44 156 6 257 257 NUM issue-44 156 7 р р NOUN issue-44 156 8 . . PROPN issue-44 156 9 fedosov fedosov PROPN issue-44 156 10 , , PUNCT issue-44 156 11 в в X issue-44 156 12 . . PUNCT issue-44 156 13 ( ( PUNCT issue-44 156 14 2004 2004 NUM issue-44 156 15 ) ) PUNCT issue-44 156 16 . . PUNCT issue-44 157 1 budget budget NOUN issue-44 157 2 management management NOUN issue-44 157 3 . . PUNCT issue-44 158 1 – – PUNCT issue-44 158 2 кyiv кyiv ADJ issue-44 158 3 : : PUNCT issue-44 158 4 кnеu кnеu ADJ issue-44 158 5 . . PUNCT issue-44 159 1 – – PUNCT issue-44 159 2 864 864 NUM issue-44 159 3 р р NOUN issue-44 159 4 . . PROPN issue-44 159 5 feshchenko feshchenko PROPN issue-44 159 6 , , PUNCT issue-44 159 7 l. l. PROPN issue-44 159 8 ( ( PUNCT issue-44 159 9 2008 2008 NUM issue-44 159 10 ) ) PUNCT issue-44 159 11 . . PUNCT issue-44 160 1 the the DET issue-44 160 2 budget budget NOUN issue-44 160 3 system system NOUN issue-44 160 4 of of ADP issue-44 160 5 ukraine ukraine NOUN issue-44 160 6 . . PUNCT issue-44 161 1 – – PUNCT issue-44 161 2 кyiv кyiv ADJ issue-44 161 3 : : PUNCT issue-44 161 4 коndor коndor NOUN issue-44 161 5 . . PUNCT issue-44 162 1 – – PUNCT issue-44 162 2 440 440 NUM issue-44 162 3 р р NOUN issue-44 162 4 . . PROPN issue-44 162 5 mochernyi mochernyi PROPN issue-44 162 6 , , PUNCT issue-44 162 7 s.(2001 s.(2001 PROPN issue-44 162 8 ) ) PUNCT issue-44 162 9 . . PUNCT issue-44 163 1 economic economic ADJ issue-44 163 2 theory theory NOUN issue-44 163 3 . . PUNCT issue-44 164 1 – – PUNCT issue-44 164 2 кyiv кyiv ADJ issue-44 164 3 : : PUNCT issue-44 164 4 academiya academiya NOUN issue-44 164 5 . . PUNCT issue-44 165 1 – – PUNCT issue-44 165 2 154 154 NUM issue-44 165 3 р р NOUN issue-44 165 4 . . PROPN issue-44 165 5 pasechnik pasechnik PROPN issue-44 165 6 , , PUNCT issue-44 165 7 u. u. PROPN issue-44 165 8 ( ( PUNCT issue-44 165 9 2003 2003 NUM issue-44 165 10 ) ) PUNCT issue-44 165 11 . . PUNCT issue-44 166 1 the the DET issue-44 166 2 budget budget NOUN issue-44 166 3 system system NOUN issue-44 166 4 of of ADP issue-44 166 5 ukraine ukraine ADJ issue-44 166 6 and and CCONJ issue-44 166 7 foreign foreign ADJ issue-44 166 8 countries country NOUN issue-44 166 9 . . PUNCT issue-44 167 1 – – PUNCT issue-44 167 2 кyiv кyiv ADJ issue-44 167 3 : : PUNCT issue-44 167 4 znannya znannya NOUN issue-44 167 5 - - NOUN issue-44 167 6 press press NOUN issue-44 167 7 . . PUNCT issue-44 168 1 – – PUNCT issue-44 168 2 523 523 NUM issue-44 168 3 р р NOUN issue-44 168 4 . . PUNCT issue-44 168 5 safanova safanova PROPN issue-44 168 6 , , PUNCT issue-44 168 7 l.d l.d PROPN issue-44 168 8 . . PROPN issue-44 168 9 ( ( PUNCT issue-44 168 10 2001 2001 NUM issue-44 168 11 ) ) PUNCT issue-44 168 12 . . PUNCT issue-44 169 1 budget budget NOUN issue-44 169 2 management management NOUN issue-44 169 3 . . PUNCT issue-44 170 1 – – PUNCT issue-44 170 2 кyiv кyiv ADJ issue-44 170 3 : : PUNCT issue-44 170 4 кnеu кnеu ADJ issue-44 170 5 . . PUNCT issue-44 171 1 – – PUNCT issue-44 171 2 110 110 NUM issue-44 171 3 р р NOUN issue-44 171 4 . . PROPN issue-44 171 5 vasilyik vasilyik PROPN issue-44 171 6 , , PUNCT issue-44 171 7 o. o. PROPN issue-44 171 8 & & CCONJ issue-44 171 9 pavlyik pavlyik PROPN issue-44 171 10 , , PUNCT issue-44 171 11 k. k. PROPN issue-44 171 12 ( ( PUNCT issue-44 171 13 2004 2004 NUM issue-44 171 14 ) ) PUNCT issue-44 171 15 . . PUNCT issue-44 172 1 public public ADJ issue-44 172 2 finance finance NOUN issue-44 172 3 of of ADP issue-44 172 4 ukraine ukraine PROPN issue-44 172 5 . . PUNCT issue-44 173 1 – – PUNCT issue-44 173 2 кyiv кyiv ADJ issue-44 173 3 : : PUNCT issue-44 173 4 centre centre NOUN issue-44 173 5 of of ADP issue-44 173 6 educational educational ADJ issue-44 173 7 literature literature NOUN issue-44 173 8 . . PUNCT issue-44 174 1 – – PUNCT issue-44 174 2 544 544 NUM issue-44 174 3 р р NOUN issue-44 174 4 . . PROPN issue-44 174 5 yurii yurii PROPN issue-44 174 6 , , PUNCT issue-44 174 7 s. s. PROPN issue-44 174 8 , , PUNCT issue-44 174 9 stoyan stoyan ADJ issue-44 174 10 , , PUNCT issue-44 174 11 v. v. PROPN issue-44 174 12 & & CCONJ issue-44 174 13 mats mat NOUN issue-44 174 14 , , PUNCT issue-44 174 15 m. m. NOUN issue-44 174 16 ( ( PUNCT issue-44 174 17 2002 2002 NUM issue-44 174 18 ) ) PUNCT issue-44 174 19 . . PUNCT issue-44 175 1 treasury treasury NOUN issue-44 175 2 system system NOUN issue-44 175 3 . . PUNCT issue-44 176 1 – – PUNCT issue-44 176 2 теrnopol теrnopol NOUN issue-44 176 3 : : PUNCT issue-44 176 4 kart kart NOUN issue-44 176 5 - - PUNCT issue-44 176 6 blansh blansh ADJ issue-44 176 7 . . PUNCT issue-44 177 1 – – PUNCT issue-44 177 2 394 394 NUM issue-44 177 3 p. p. NOUN issue-44 177 4 наталия наталия NOUN issue-44 177 5 мельничук мельничук PROPN issue-44 177 6 бюджетное бюджетное PROPN issue-44 177 7 планирование планирование PROPN issue-44 177 8 в в PROPN issue-44 177 9 управлении управлении PROPN issue-44 177 10 финансами финансами VERB issue-44 177 11 аннотация аннотация NOUN issue-44 177 12 . . PUNCT issue-44 178 1 в в PROPN issue-44 178 2 статье статье PROPN issue-44 178 3 приведена приведена VERB issue-44 178 4 сущность сущность ADJ issue-44 178 5 бюджетного бюджетного NOUN issue-44 178 6 планирования планирования VERB issue-44 178 7 разными разными ADJ issue-44 178 8 авторами авторами NOUN issue-44 178 9 , , PUNCT issue-44 178 10 предложено предложено NOUN issue-44 178 11 собственное собственное VERB issue-44 178 12 трактование трактование PROPN issue-44 178 13 . . PUNCT issue-44 179 1 обоснованы обоснованы VERB issue-44 179 2 особенности особенности PROPN issue-44 179 3 осуществления осуществления NOUN issue-44 179 4 бюджетного бюджетного ADJ issue-44 179 5 планирования планирования VERB issue-44 179 6 в в PROPN issue-44 179 7 современных современных PROPN issue-44 179 8 условиях условиях PROPN issue-44 179 9 хозяйствования хозяйствования NOUN issue-44 179 10 . . PUNCT issue-44 180 1 исследованы исследованы PROPN issue-44 180 2 задачи задачи PROPN issue-44 180 3 , , PUNCT issue-44 180 4 функции функции NOUN issue-44 180 5 , , PUNCT issue-44 180 6 принципы принципы NOUN issue-44 180 7 и и X issue-44 180 8 методы методы PROPN issue-44 180 9 бюджетного бюджетного ADJ issue-44 180 10 планирования планирования NOUN issue-44 180 11 . . PUNCT issue-44 181 1 разработана разработана PROPN issue-44 181 2 классификация классификация PROPN issue-44 181 3 видов видов PROPN issue-44 181 4 бюджетного бюджетного ADJ issue-44 181 5 планирования планирования NOUN issue-44 181 6 . . PUNCT issue-44 182 1 целью целью PROPN issue-44 182 2 статьи статьи PROPN issue-44 182 3 является является PROPN issue-44 182 4 определение определение PROPN issue-44 182 5 сущности сущности PROPN issue-44 182 6 , , PUNCT issue-44 182 7 задач задач ADJ issue-44 182 8 , , PUNCT issue-44 182 9 функций функций PROPN issue-44 182 10 , , PUNCT issue-44 182 11 принципов принципов PROPN issue-44 182 12 и и PROPN issue-44 182 13 методов методов VERB issue-44 182 14 бюджетного бюджетного ADJ issue-44 182 15 планирования планирования NOUN issue-44 182 16 , , PUNCT issue-44 182 17 а а PROPN issue-44 182 18 также также PROPN issue-44 182 19 разработка разработка PROPN issue-44 182 20 классификационных классификационных PROPN issue-44 182 21 признаков признаков PROPN issue-44 182 22 его его PROPN issue-44 182 23 видов видов PROPN issue-44 182 24 . . PUNCT issue-44 183 1 предметом предметом NOUN issue-44 183 2 исследования исследования NOUN issue-44 183 3 является является VERB issue-44 183 4 совокупность совокупность PROPN issue-44 183 5 финансовых финансовых PROPN issue-44 183 6 отношений отношений PROPN issue-44 183 7 , , PUNCT issue-44 183 8 которые которые PROPN issue-44 183 9 возникают возникают PROPN issue-44 183 10 во во NUM issue-44 183 11 время время PROPN issue-44 183 12 бюджетного бюджетного ADJ issue-44 183 13 планирования планирования VERB issue-44 183 14 в в PROPN issue-44 183 15 системе системе PROPN issue-44 183 16 управления управления ADJ issue-44 183 17 финансами финансами PROPN issue-44 183 18 . . PUNCT issue-44 184 1 методология методология NOUN issue-44 184 2 исследования исследования NOUN issue-44 184 3 . . PUNCT issue-44 185 1 в в PROPN issue-44 185 2 процессе процессе PROPN issue-44 185 3 написания написания PROPN issue-44 185 4 статьи статьи VERB issue-44 185 5 были были NOUN issue-44 185 6 использованы использованы NOUN issue-44 185 7 следующие следующие NOUN issue-44 185 8 методы методы NOUN issue-44 185 9 : : PUNCT issue-44 185 10 познания познания NOUN issue-44 185 11 , , PUNCT issue-44 185 12 индукции индукции ADJ issue-44 185 13 , , PUNCT issue-44 185 14 дедукции дедукции NOUN issue-44 185 15 , , PUNCT issue-44 185 16 анализа анализа VERB issue-44 185 17 и и PROPN issue-44 185 18 синтеза синтеза NOUN issue-44 185 19 . . PUNCT issue-44 186 1 выводы выводы PROPN issue-44 186 2 . . PUNCT issue-44 187 1 таким таким NOUN issue-44 187 2 образом образом NOUN issue-44 187 3 , , PUNCT issue-44 187 4 бюджетное бюджетное NOUN issue-44 187 5 планирование планирование PROPN issue-44 187 6 играет играет PROPN issue-44 187 7 чрезвычайно чрезвычайно PROPN issue-44 187 8 важное важное VERB issue-44 187 9 значение значение PROPN issue-44 187 10 в в PROPN issue-44 187 11 управлении управлении PROPN issue-44 187 12 финансами финансами PROPN issue-44 187 13 . . PUNCT issue-44 188 1 ведь ведь NOUN issue-44 188 2 даже даже PROPN issue-44 188 3 самая самая PROPN issue-44 188 4 лучшая лучшая ADJ issue-44 188 5 система система PROPN issue-44 188 6 управления управления PROPN issue-44 188 7 может может PROPN issue-44 188 8 устареть устареть PROPN issue-44 188 9 , , PUNCT issue-44 188 10 если если X issue-44 188 11 изменятся изменятся ADJ issue-44 188 12 условия условия NOUN issue-44 188 13 осуществления осуществления NOUN issue-44 188 14 деятельности деятельности ADJ issue-44 188 15 . . PUNCT issue-44 189 1 а а PROPN issue-44 189 2 с с PROPN issue-44 189 3 помощью помощью NOUN issue-44 189 4 бюджетного бюджетного ADJ issue-44 189 5 планирования планирования VERB issue-44 189 6 возможно возможно NOUN issue-44 189 7 своевременно своевременно NOUN issue-44 189 8 реагировать реагировать ADJ issue-44 189 9 на на PROPN issue-44 189 10 новые новые PROPN issue-44 189 11 тенденции тенденции VERB issue-44 189 12 в в PROPN issue-44 189 13 финансовой финансовой NOUN issue-44 189 14 системе системе NOUN issue-44 189 15 в в PROPN issue-44 189 16 целом целом PROPN issue-44 189 17 , , PUNCT issue-44 189 18 в в PROPN issue-44 189 19 области области PROPN issue-44 189 20 и и PROPN issue-44 189 21 вносить вносить PROPN issue-44 189 22 соответствующие соответствующие NOUN issue-44 189 23 коррективы коррективы NOUN issue-44 189 24 в в PROPN issue-44 189 25 планы планы PROPN issue-44 189 26 . . PUNCT issue-44 190 1 корректировка корректировка ADJ issue-44 190 2 долгосрочного долгосрочного NOUN issue-44 190 3 , , PUNCT issue-44 190 4 среднесрочного среднесрочного NOUN issue-44 190 5 и и NOUN issue-44 190 6 краткосрочного краткосрочного NOUN issue-44 190 7 планов планов NOUN issue-44 190 8 дает дает NOUN issue-44 190 9 возможность возможность NOUN issue-44 190 10 , , PUNCT issue-44 190 11 не не PROPN issue-44 190 12 меняя меняя PROPN issue-44 190 13 целей целей PROPN issue-44 190 14 , , PUNCT issue-44 190 15 менять менять PROPN issue-44 190 16 пути пути VERB issue-44 190 17 их их PROPN issue-44 190 18 достижения достижения ADJ issue-44 190 19 следовательно следовательно NOUN issue-44 190 20 , , PUNCT issue-44 190 21 повышать повышать PROPN issue-44 190 22 уровень уровень PROPN issue-44 190 23 результативности результативности PROPN issue-44 190 24 формирования формирования ADJ issue-44 190 25 и и NOUN issue-44 190 26 использования использования NOUN issue-44 190 27 средств средств VERB issue-44 190 28 бюджета бюджета NOUN issue-44 190 29 . . PUNCT issue-44 191 1 в в PROPN issue-44 191 2 случае случае PROPN issue-44 191 3 глобальных глобальных PROPN issue-44 191 4 изменений изменений PROPN issue-44 192 1 во во NUM issue-44 192 2 внешней внешней VERB issue-44 192 3 и и PROPN issue-44 192 4 внутренней внутренней ADJ issue-44 192 5 среде среде NOUN issue-44 192 6 , , PUNCT issue-44 192 7 возникает возникает PROPN issue-44 192 8 необходимость необходимость PROPN issue-44 192 9 пересмотреть пересмотреть PROPN issue-44 192 10 всю всю NUM issue-44 192 11 систему систему NOUN issue-44 192 12 планов планов NOUN issue-44 192 13 , , PUNCT issue-44 192 14 включая включая PROPN issue-44 192 15 миссию миссию PROPN issue-44 192 16 и и PROPN issue-44 192 17 цели цели VERB issue-44 192 18 . . PUNCT issue-44 193 1 предложенный предложенный NOUN issue-44 193 2 подход подход PROPN issue-44 193 3 к к PROPN issue-44 193 4 классификации классификации PROPN issue-44 193 5 видов видов PROPN issue-44 193 6 бюджетного бюджетного ADJ issue-44 193 7 планирования планирования VERB issue-44 193 8 позволяет позволяет ADJ issue-44 193 9 преодолеть преодолеть PROPN issue-44 193 10 недостатки недостатки ADJ issue-44 193 11 современного современного PROPN issue-44 193 12 планирования планирования VERB issue-44 193 13 в в PROPN issue-44 193 14 бюджетной бюджетной CCONJ issue-44 193 15 сфере сфере ADJ issue-44 193 16 ( ( PUNCT issue-44 193 17 разработка разработка ADJ issue-44 193 18 прогнозных прогнозных ADJ issue-44 193 19 показателей показателей NOUN issue-44 193 20 по по PROPN issue-44 193 21 расходам расходам NOUN issue-44 193 22 государственного государственного NOUN issue-44 193 23 бюджета бюджета ADP issue-44 193 24 в в PROPN issue-44 193 25 украине украине PROPN issue-44 193 26 остается остается PROPN issue-44 193 27 формальностью формальностью PROPN issue-44 193 28 . . PUNCT issue-44 194 1 в в PROPN issue-44 194 2 соответствии соответствии VERB issue-44 194 3 со со ADP issue-44 194 4 ст ст PROPN issue-44 194 5 . . PROPN issue-44 194 6 38 38 NUM issue-44 194 7 бюджетного бюджетного ADJ issue-44 194 8 кодекса кодекса NOUN issue-44 194 9 украины украины PROPN issue-44 194 10 в в PROPN issue-44 194 11 верховную верховную PROPN issue-44 194 12 раду раду NOUN issue-44 194 13 украины украины VERB issue-44 194 14 вместе вместе PROPN issue-44 194 15 с с PROPN issue-44 194 16 проектом проектом PROPN issue-44 194 17 закона закона NOUN issue-44 194 18 о о PROPN issue-44 194 19 государственном государственном PROPN issue-44 194 20 бюджете бюджете PROPN issue-44 194 21 на на PROPN issue-44 194 22 планируемый планируемый PROPN issue-44 194 23 год год PROPN issue-44 194 24 подают подают PROPN issue-44 194 25 показатели показатели VERB issue-44 194 26 сводного сводного NOUN issue-44 194 27 бюджета бюджета ADP issue-44 194 28 украины украины NOUN issue-44 194 29 по по PROPN issue-44 194 30 основным основным PROPN issue-44 194 31 видам видам PROPN issue-44 194 32 доходов доходов VERB issue-44 194 33 , , PUNCT issue-44 194 34 расходов расходов VERB issue-44 194 35 и и PROPN issue-44 194 36 финансирования финансирования ADJ issue-44 194 37 на на PROPN issue-44 194 38 следующие следующие NOUN issue-44 194 39 три три PROPN issue-44 194 40 бюджетных бюджетных NOUN issue-44 194 41 года года NOUN issue-44 194 42 . . PUNCT issue-44 195 1 в в PROPN issue-44 195 2 то то ADV issue-44 195 3 же же INTJ issue-44 195 4 время время PROPN issue-44 195 5 на на PROPN issue-44 195 6 практике практике PROPN issue-44 195 7 такая такая VERB issue-44 195 8 работа работа NOUN issue-44 195 9 проводится проводится ADJ issue-44 195 10 формально формально NOUN issue-44 195 11 , , PUNCT issue-44 195 12 во во ADJ issue-44 195 13 - - PUNCT issue-44 195 14 первых первых NOUN issue-44 195 15 , , PUNCT issue-44 195 16 связано связано PROPN issue-44 195 17 с с PROPN issue-44 195 18 ненадежностью ненадежностью PROPN issue-44 195 19 макроэкономического макроэкономического PROPN issue-44 195 20 прогнозирования прогнозирования PROPN issue-44 195 21 , , PUNCT issue-44 195 22 частым частым NOUN issue-44 195 23 корректировкой корректировкой NOUN issue-44 195 24 налогового налогового VERB issue-44 195 25 законодательства законодательства NOUN issue-44 195 26 , , PUNCT issue-44 195 27 изменением изменением ADJ issue-44 195 28 под под VERB issue-44 195 29 влиянием влиянием PROPN issue-44 195 30 различных различных PROPN issue-44 195 31 политических политических VERB issue-44 195 32 сил сил PROPN issue-44 195 33 ранее ранее PROPN issue-44 195 34 выбранных выбранных PROPN issue-44 195 35 приоритетов приоритетов PROPN issue-44 195 36 в в PROPN issue-44 195 37 бюджетных бюджетных X issue-44 195 38 расходах расходах NOUN issue-44 195 39 , , PUNCT issue-44 195 40 во во NOUN issue-44 195 41 - - PUNCT issue-44 195 42 вторых вторых NOUN issue-44 195 43 , , PUNCT issue-44 195 44 такие такие PROPN issue-44 195 45 прогнозы прогнозы PROPN issue-44 195 46 на на PROPN issue-44 195 47 самом самом PROPN issue-44 195 48 деле деле PROPN issue-44 195 49 не не PROPN issue-44 195 50 используют используют NOUN issue-44 195 51 в в PROPN issue-44 195 52 работе работе VERB issue-44 195 53 по по PROPN issue-44 195 54 формированию формированию VERB issue-44 195 55 показателей показателей PROPN issue-44 195 56 бюджета бюджета CCONJ issue-44 195 57 на на PROPN issue-44 195 58 последующие последующие PROPN issue-44 195 59 годы годы PROPN issue-44 195 60 ) ) PUNCT issue-44 195 61 , , PUNCT issue-44 195 62 поскольку поскольку NOUN issue-44 195 63 существенным существенным NOUN issue-44 195 64 представляется представляется NOUN issue-44 195 65 утверждение утверждение NOUN issue-44 195 66 бюджетных бюджетных PROPN issue-44 195 67 целей целей PROPN issue-44 195 68 и и PROPN issue-44 195 69 норм норм PROPN issue-44 195 70 на на PROPN issue-44 195 71 несколько несколько PROPN issue-44 195 72 лет лет PROPN issue-44 195 73 , , PUNCT issue-44 195 74 а а PROPN issue-44 195 75 не не PROPN issue-44 195 76 только только PROPN issue-44 195 77 на на PROPN issue-44 195 78 непосредственно непосредственно PROPN issue-44 195 79 следующий следующий PROPN issue-44 195 80 год год PROPN issue-44 195 81 . . PUNCT