Abstract

The article defines the structure, level and structure of expenditures of the State Budget of Ukraine for economic activity. We found a number of budget support priority sectors, including the energy sector, roads, agriculture and so on. The source for the analysis is the application of the Law of Ukraine "On State Budget of Ukraine for 2014" and the program code and functional classification of expenditures and financing of the budget. The law provides for implementation in 2014 of more than 500 budget programs, of which the largest budgetary allocations provided for key spending units. Analyzed the proportion of spending on economic activity in the State Budget of Ukraine, which only zamaye twentieth share in the general fund, and almost a third in a special fund, which indicates a clear thrust of expenditure. The author notes that a significant amount of funds allocated to the coal industry subsidies and restructuring at the expense of the general fund of the State Budget of Ukraine is economically justified to ensure the economic security of Ukraine. The main part of a special fund aimed at financing for road infrastructure as infrastructural spheres of the national economy, the responsibility for proper condition which carries state. Established that priority areas for financing agriculture in general and special funds of the State Budget of Ukraine is the state support for the development of domestic livestock food market as well as the costs of participation in international specialized organizations to ensure adequate state control over the standards and quality of food products extremely important in terms of Ukraine's accession to the WTO and the EU to strengthen the competitiveness of domestic producers. Positively also characterize the structure of fiscal expenditures on economic activity, a significant proportion of the fund and the special fund. However insufficient volume and specific gravity is funding fundamental and applied research in various fields of national economy, which hinders its innovative development