THE INFLUENCE OF VALUE JUDGMENTS AND EVALUATIONS ON POLICY MAKING IN THE FIELD OF BUDGET EXPENDITURES
Black Sea Economic Studies
ВПЛИВ ЦІННІСНИХ СУДЖЕНЬ І ОЦІНОК НА ФОРМУВАННЯ ПОЛІТИКИ У СФЕРІ БЮДЖЕТНИХ ВИДАТКІВ
The article considers the relationship between the philosophical concepts of 'value', 'evaluation' and their practical application in the formation and implementation of budgetary and economic policy of the state. Economics as a science demonstrates an ambiguous attitude to the use of value judgments. On the one hand, Economics shall express value judgments, and on the other hand, it shall be impartial about the existence of value judgments, as this must ensure the objectivity of economic
... y of economic analysis. Thus, policy development in the field of budget expenditures, budget programs as part of the program-target method provides a clear recognition of the aim and objectives of budget programs, which in their turn reflect the aims of public policy in a particular sector or economy, as well as overall economic policy of the state. And the achievement of universally recognized values, which are the basis of national goals and interests, are the basis for the formation and implementation of relevant public policies. Thereby, adequate assessments of the implementation of budget programs, ensuring the achievement through the relevant budget expenditures allocated under these programs, the goals set determine and enable the possibility of ensuring certain basic values. That is, there is a clear relationship between values (or value judgments) and evaluations, which determine the degree to which certain aims are achieved or certain actions conform to certain values. At the same time, value judgments, as well as assessments, significantly depend on the interests of individuals or groups of persons who determine and implement them. Value judgments of economists is the basis for the results of their work on the analysis of budget expenditures. The development of scientifically sound recommendations for considering the achievement of national interests and the implementation of the use of value judgments in the procedures for conducting reviews of state budget expenditures is a promising area of further research. This process should be based on the adequate definition of certain values (or aims of their achievement) at the stage of state policies development, identification of policy aims, evaluation of their achievement, which occurs on the basis of certain value judgments.