Budget Code of Ukraine; budget; principles of the budget system of Ukraine; Budget Declaration; budget legislation; law

The article considers the process of formation of the budget legislation of Ukraine; the periodization of the formation of budget legislation is singled out and substantiated. The process of improving budget legislation has been followed. The main shortcomings of the modern system of budget legislation are identified, as well as ways to eliminate them. In addition, a broad historical and conceptual overview of the evolution of legislative roles in the formation of budget legislation and an assessment of the potential consequences of expanding the roles of the legislature are presented.