Proceedings of the International scientific and practical conference ―Oxford 2026: Science and Education Today‖ (May 29-31, 2026) / Publisher website: www.naukainfo.com. - Oxford, United Kingdom, 2026. - 392 p.

36 Budget regulation is a macroeconomic regulator of expanded reproduction aimed at implementing the goals and objectives of the socio-economic development of the state. Budget planning is an effective tool for regulating economic and social processes, as it justifies each direction of the use of budget expenditures taking into account the goals and objectives of the socio-economic development of the country. In modern conditions, budget planning and forecasting plays a leading role in the formation and development of the socio-economic structure of society, combining all areas of public finance: management of budget procurement, state orders, state debt, provision of budget services to the population, planning of budget expenditures for investment projects, etc. That is, there is mutual coordination in the form, terms, volumes of budget funds within the budget system. At the macro level, planning of the fiscal burden on the economy, the structure and volume of provision of public goods and services by the public sector to the population is carried out. Budget planning is one of the effective mechanisms for increasing the level of justification for the use of budget expenditures. In our opinion, budget planning is a set of justified measures used in the budget process using various approaches, methods, and techniques to determine indicators of budget revenues and expenditures. Budget planning is an important component of the financial resources management system in order to provide the relevant consumers with the necessary and sufficient amount of budget funds. Budget funds are directed to stimulating and financing the socio-economic development of administrative and territorial units while maintaining the conditions of financial stability and balanced budgets of all levels. Budget planning is formed on the basis of the principles of: realism, predictability, transparency, publicity, scientific validity. This means that the budget should be drawn up on real macroeconomic socio-economic indicators, predictability of budget policy, availability of information for the general public, analysis of the state of budget execution, achievement of planned performance indicators, elimination of shortcomings and miscalculations based on the results of the relevant