EVALUATION OF NATIONAL TARGETED PROGRAMS: INTERNATIONAL EXPERIENCE AND PRACTICAL APPLICATION IN UKRAINE

B a c k g r o u n d . In the context of martial law, Ukraine is undergoing socio-economic transformations that affect the financial, including budgetary, policy of the state. In such circumstances, the issues of rational planning and efficient use of budget funds become crucial. One of the effective tools for making optimal management decisions in public finance is the evaluation of national target programs. The article analyzes, systematizes, and summarizes the existing scientific approaches to the evaluation of such programs and considers the approved evaluation methods in Ukraine. M e t h o d s . The study was conducted using theoretical and complex methods. R e s u l t s . The study revealed in the existing methodology for evaluating the effectiveness of national programs in Ukraine the lack of assessment of the impact of individual factors, in particular political ones, on the results of program implementation, as well as the lack of assessment of the direct long-term impact of the results of the implementation of such programs on various sectors of the economy and various segments of society as a whole. C o n c l u s i o n s . The author establishes the need to improve the mechanism of budget programming, in particular, the use of modern scientifically based models of evaluation and formation of indicators of the State Budget, taking into account indicators of assessment of long-term interactions between economic, social, environmental, and other spheres.