| Summary: | <p class="x-----------1" xml:lang="en-US">The article reviewed and analyzed budget mechanism in regulating the development of the social sphere in Ukraine.</p><p class="x-----------1" xml:lang="en-US">The <span class="char-style-override-14">purpose</span> of this article is to study the theoretical foundations of the functioning of the budgetary mechanism in regulating the development of the social sphere.</p><p class="x-----------1" xml:lang="en-US">When writing articles following <span class="char-style-override-14">methods</span> were used: the statistical method of comparison and generalization, the dialectical method of deduction method.</p><p class="x-----------1" xml:lang="en-US">The <span class="char-style-override-14">results of the study</span> can be used by the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, the Ministry of social policy of Ukraine.</p>
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