The views of the scholars concerning the concept of “budgetary process” and its content. Based on the systematization of the literature suggested the author’s definition of the budget process as a set of actions of the authorized state bodies and local authorities, which are carried out on the basis of norms of the budget legislation, concerning the preparation, review, approval and execution of budgets, as well as the drafting, review and approval of reports on their performance. The stages of the budget process.
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