UK: Метою статті є проведення ретроспективного аналізу обсягу та структури фінансування суспільних благ відпо-відно до зміни політичної еліти в Україні (зміни президентів України). Методика дослідження полягає у розрахунку динаміки видаткової частини зведеного бюджету України у розрізі функціональної класифікації видатків, питомої ваги основних статей видаткової частини зведеного бюджету за 1992–2020 рр., частки видаткової частини зведе-ного бюджету України та основних статей видатків у ВВП. За результатами дослідження розкрито динаміку зміни загального обсягу та структури фінансування суспільних витрат відповідно до зміні політичних сил при владі. Прак-тична значимість дослідження полягає у визначенні оптимального обсягу фінансування надання суспільних благ на-селенню та визначенні їх структури фінансування, яка б збільшила ступінь задоволення преференцій громадян країни.
EN: The purpose of the article is to conduct a retrospective analysis of the volume and structure of financing of public goods in accordance with the change of the political elite in Ukraine (changes of the Presidents of Ukraine).The research methodol-ogy consists in calculating the dynamics of the expenditure part of the consolidated budget of Ukraine in terms of functional classification of expenditures, the share of the main items of the consolidated budget expenditure for 1992-2020, the share of the expenditure part of the consolidated budget of Ukraine and the main expenditure items in GDP. According to the results of the study, the dynamics of changes in the total volume and structure of financing public expenditures in accordance with the change of the political elite is revealed. The practical significance of the analysis indicates that the system of expenditure of the consolidated budget of Ukraine, respectively, the structure of financing public goods, is imperfect and needs to be adjusted. Thus, the largest share of expenditures of the consolidated budget of Ukraine, which has recently been decreasing from year to year, is spent on financing social protection and social security. The volume of expenditures on economic activity, which is able to give impetus to the development of the state economy, is insufficient. Expenditures on education and healthcare in Ukraine have been significantly reduced. Due to these budgetary resources, the financing of national functions by the state, financing of public order, security and the judiciary has been increased. Imperfection of fiscal policy, unreasonable financing of certain areas, insufficient control over the implementation of budget programs, their inefficiency and many other problems lead to ir-rational use of funds from the budgets of Ukraine. Therefore, in order to establish stability in the economic sphere of the state, it is necessary to restrain the growth of the share of consolidated budget expenditures relative to GDP. This will reduce the tax burden on the population and business, reduce the state budget deficit of Ukraine. When allocating expenditures, it is necessary to start from the size of the revenue side of the budget in order to achieve proportional growth of revenues and expenditures. It is worth paying attention to ensuring reliable control over the movement of budget resources. In order to increase the degree of satisfaction of the needs of the population in public goods, it is necessary to develop the political consciousness and political culture of citizens, to increase the level of financial decentralization in the country.
