This paper reports a seminal study whose relevance and significance are related to strengthening the importance of improving the distribution policy by introducing a model for optimizing the allocation of budget funds in the decision-making process. It has been determined that the potential of life support of the population in a region (PLSP in a region) acts as a tool for examining the resources in the region in terms of their capability to meet the needs of the population of the region in the current period and in the future. Based on the anthropocentric approach, it was determined that the main strategic resource is human potential that possesses a set of characteristics (components), which reflect its physical potential, the potential abilities and knowledge, as well as property potential. The implementation of the PLSP concept in the region has caused an urgent desire to study modern problems related to the budget and tax management of regional development, specifically, the management of budget expenditures at the stage of their allocation using modern means for supporting these processes. The expediency of using models of mathematical programming to determine the effective structure of the budget, taking into consideration the rate of inflation and the use of the methodology for calculating real wages, has been established. The following values for most priority areas of budget financing were calculated: the level of development of social infrastructure (11 %), the level of vocational training (29 %), the level of remuneration and entrepreneurial income (21 %), and the level of social payments to the population (14 %). It has been found that when a new allocation of budget funds is implemented, the value of the achieved level of PLSP development in a region could increase by 9 % compared to 2021. The proposed approach is a permanently important prerequisite for the formation of priority areas of budget financing for the components of PLSP in a region in the process of producing and implementing universal and specific solutions in the field of budget and tax management.

 Наукова періодика України 

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Додаткова інформація про автора(ів) публікації:
(cписок формується автоматично, до списку можуть бути включені персоналії з подібними іменами або однофамільці)

• Кузьминчук Наталія Валеріївна (економічні науки)
• Давидов Олексій Віталійович (географічні науки)
• Давидов Олег Анатолійович (біологічні науки)
• Харченко Олександр Анатолійович (1965–) (технічні науки)
• Харченко Артем Вікторович (історичні науки)
• Харченко Анжела Станіславівна (психологічні науки)

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