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Ефективна та надійна банківська система будь-якої країни забезпечує стабільний розвиток бізнесу та відповідний соціально-економічний рівень життя населення. Великобританія є однією з провідних та економічно розвинених країн світу. З огляду на це, дослідження еволюційного розвитку банківської системи Сполученого Королівства та оцінка її нинішнього стану дає інформаційне підґрунтя для розуміння шляхів побудови ефективної національної банківської системи. Метою статті є дослідження еволюції розвитку банківської системи Великобританії від часів її формування до сьогодення. Інформаційною базою слугували звіти про фінансову стабільність Банку Англії, наукові праці зарубіжних та вітчизняних вчених, інтернет-ресурси, статистичні дані щодо роботи банківської системи Великобританії. У результаті дослідження проаналізовано діяльність фінансово-кредитних установ Сполученого Королівства у ХХ столітті, еволюцію їх створення, поглинання і укрупнення. Описані послуги, які надавали різні фінансово-кредитні установи клієнтам, поділ грошово-кредитного ринку між різними фінансово-кредитними установами. У статті зазначені періоди реформування банківського сектору Великобританії. У роботі досліджено основні тенденції щодо обсягів активів у поточному періоді. Наведені прогнози Банку Англії щодо перспектив стабільності банківської системи Великобританії, зважаючи на зростаючі загрози у світовій економіці. Зроблені висновки щодо подальшої стабільності банківської системи.

The paper considers the effectiveness of the practical implementation of budget planning. The main economic and political factors influencing the quality of budget planning in a crisis economy are highlighted. The quality and efficiency of planning budget indicators during destructive events, internal and external threats are analyzed. The effectiveness of the state budget policy, full and timely implementation of the obligations undertaken by the state depend on effective budget planning. However, the changing macroeconomic situation in the country and global economic challenges are forcing the budget targets to be revised during the fiscal year. The main document of budget planning is the law on the State Budget of Ukraine, and therefore the accuracy, timeliness and completeness of its implementation depends on the quality of preliminary budget planning and the rapid response to destructive changes in the economic environment. Budget revenue planning is a complex financial, economic and political process that takes into account the maximum number of factors that will affect the formation of revenue and expenditure parts of the budget at any level. The state budget of Ukraine, namely the success of its adoption and completeness of implementation, is a «litmus test» of the effectiveness of the Government. The actions of the Government and the legislature should be coordinated and aimed at ensuring a balanced budget in times of economic crisis. The article is devoted to assessing the effectiveness of budget planning in times of economic crisis. It proves the need for timely and adequate response to the objective reduction of the revenue side of the budget. The influence of various factors on the revenue side of the budget in the process of its implementation is considered. The actions of the legislature in making changes to the budget due to the occurrence of unexpected destructive events in the state economy are analyzed. The article reviews the implementation of the planned indicators of the revenue side of the budget during periods of macroeconomic shocks. The quality of changes in the budget targets and the reasons for their approach or departure from the actual indicators are analyzed. The necessity of the existence of reserve funds in order to level the impact of destructive events on the budget balance has been proved. The paper presents proposals to increase the reserve fund of the state budget.

The theoretical, methodological and practical principles of budget planning are considered in the work. The main economic and political factors that affect the quality of budget planning in a crisis economy are highlighted. The quality and efficiency of budget indicators planning during destructive events, internal and external threats are analyzed. The effectiveness of the state budget policy largely depends on effective budget planning. The principles of medium-term budget planning (Budget Declaration), which were introduced in our country and which aim to determine the general budget indicators for the next three years, should ensure the implementation of medium-term and long-term budget programs. However, the changing macroeconomic situation in the country and global economic challenges force the Budget Declaration to be revised annually. The main document of budget planning is the law on the State Budget of Ukraine for next year, and therefore the accuracy and completeness of its implementation depends on both medium-term budget planning and budget policy. The revenue part of the State Budget of Ukraine has a decisive influence on the formation expenditure’s part of the State Budget of Ukraine and a significant impact on the formation of local budgets. Therefore, the quality and accuracy of revenue planning is a necessary guarantee of socio-economic development of the state in the planned budget period. The execution of the revenue side of the state budget is also greatly influenced by foreign economic factors, which are not always predictable even for developed economies with a long history of budget risk forecasting, and for Ukraine sometimes become catastrophic, because our country does not have reserve funds as countries with developed economies. The purpose of the article is to consider and evaluate the theoretical and methodological and practical provisions of budget planning and develop on this basis practical recommendations for its improvement. In view of this, the paper revealed different approaches to the definition of «budget planning». The article considers the existing approaches to planning the revenue and expenditure side of the state budget. The authors identified factors that affect the quality of budget planning. The paper presents proposals for improving the efficiency of budget planning.