Organisation of the long-term budget planning and forecasting: experience of the leading countries of the world

The goal of the article lies in the study of specific features of organisation of the long-term budget planning and forecasting in the leading countries of the world. Analysing, systemising and generalising experience of organisation of this process at the state level using examples of USA, France, Germany and Japan, the article reveals common regularities and shows the best practice of developing the budget strategy for adaptation and application of these developments in the budget process of Ukraine. In the result of the study the article proves that growth of unfavourable tendencies in socio-economic development of majority of the world countries (ecologic problems, terrorism threats, ageing of population, natural disasters, etc.) results in the growth of dependency of the budget planning on political factors and organisation of management of this process. The article justifies a necessity of establishing close coordination at the inter-ministry level, introduction of clear distribution of duties between the subjects of the budget process with the aim of exclusion of a possibility of political subjectivism, ensuring an objective assessment of the socio-economic situation in the country, and development of realistic macro-economic and budget forecasts. The prospect of further studies in this direction is bringing the necessity of the legislative fixing and regulation of the procedure of development of the budget strategy as an integral component of the budget process of Ukraine, which would allow getting rid of the multi-vector nature of priorities of the state development, balancing the budget receipts and expenditures, creation of an effective mechanism of concentration of resources for solving middle-term and long-term tasks.