Концептуальний підхід data-driven бюджетування інвестиційних проєктів для сталого розвитку України

This article presents a concept for decision-making on budgeting investment projects using public funds. The proposed approach is to embed data-driven budgeting into a system of anticipatory government management based on the results of fund managers. Through data and analytics, local authorities can better allocate resources and determine the priority of investments that improve community performance. Problem Statement. Data-driven budgeting of fund managers, in the network of which investment projects are carried out, is necessary to eliminate the systematic underperformance of capital expenditures of budgets compared to the plan and to ensure sustainable development using budgetary funds. Ukrainian budget legislation separates capital expenditures, development expenditures, and investment projects using budgetary funds, but does not clearly coordinate the use of these concepts. Purpose. Conceptualization of the technique of data-driven budgeting in the implementation of investment projects for the reconstruction of Ukraine on the basis of anticipatory management determination of proposals for its legislative regulation, data requirements and methods of analysis of expenditures for investment projects using budgetary funds. Methods. The study uses methods of analysis and subsequent theoretical generalization of foreign experience of data-driven budgeting at the community level from UN, IMF, OECD materials, and foreign scholars' research. Results. The implementation of investment projects based on anticipatory management is described, and proposals for legislative regulation, requirements for data and expenditure analysis methods for investment projects using budgetary funds are formulated. It is determined that data-driven budgeting facilitates cooperation between the government, fund managers, and citizens, who as interested parties increase transparency and accountability in implementing investment projects by using budgetary data. The use of long-term budget programs in data-driven budgeting for investment projects is considered. It is determined that the economic classification of expenditures and budget financing requires review and modernization for a closer connection with investment projects and budget development expenditures. The need for a systemic approach to ensuring the quality use of data based on requirements for data and methods of their use in data-driven budgeting is substantiated. A format for a long-term development budget based on a