The potential of dialectic, institutional and behaviorist methodological approaches in the research of public expenditures

Abstract

Introduction. The process of using funds from the state and local budgets is accompanied by deep problems that cause inefficient use of funds, unsatisfaction of the population's needs for public goods, and deterioration of the competitiveness of the national economy. A systematic solution to existing shortcomings involves not only the identification and analysis of problems, but also the clarification of their causes.

Purpose is the rationale for building a methodology for scientific knowledge of budget expenditures, which includes dialectical, institutional and behavioral methodological approaches and is aimed at a comprehensive study of theoretical and applied aspects of the use of state and local budget funds.

Method (methodology). In the research process, general and specific methods of scientific knowledge were applied, namely: the method of scientific generalization, the method of analysis and synthesis, historical and inductive methods, as well as the tabular method.

Results. Dialectical, institutional, and behavioral methodological approaches are built into the basis of the developed methodology. The dialectical method of scientific knowledge of the phenomenon of budget expenditures reveals the structure of mutual dependence of thinking and being, which leads to the evolution of the phenomenon itself. For scientific knowledge of budget expenditures using the institutional methodological approach, it is necessary to study the nature of the formation and development of institutions that determine the volume, structure, and effectiveness of budget expenditures. Within the framework of the behavioral methodological approach, opportunities are opened for the development of recommendations for improving the procedure for the formation and execution of budget expenditures, which contribute to a more complete consideration of people's interests when determining budget priorities and achieving higher evaluations by society of decisions regarding the distribution and use of budget funds.