The article analyzes the doctrinal approaches to the interpretation of budget relations. The author's definition of budgetary legal relations as social relations, regulated by budgetary legal norms that arise, change and terminate in the sphere of budgetary activity of public authorities (with some of them continuing within the budget year and others within the budget cycle); entities which exercise the powers vested in them for the allocation, redistribution or expenditure of financial resources of the state, accumulated in separate budgets that make up the state's budgetary system and which are secured by state coercion. Budgetary relationships are analyzed as a form of realization of public interests, on the basis of which modern legal science considers them as public-legal relations. Budgetary norms enshrine the rights and obligations of participants in budgetary relations, give budgetary relations an official character, protected by the state with the application of its imperative power. Budget relations are a consequence of the legal regulation of the state of public relations in the budget sphere by giving them a legal form. The legal rules governing budgetary relations are considered, the substantive and procedural rules of budgetary law are distinguished, which differ in content. Thus, the budgetary material rules define the structure of the budget system of Ukraine, determine the list of revenues and expenditures and the order of their distribution between the budgets, as well as the powers of the subjects of legal relations in the sphere of budgetary activity. Budgetary procedural rules determine the order of "life cycle" of the budget - from the drafting and review of the draft budget to its approval and implementation, as well as the preparation, review and approval of the report on budget implementation. Finally, it is noted that the legal regulation of budgetary relationships is that the legislator, in determining the priorities for the implementation of public interests, consolidates, stimulates and provides the willful behavior of the subjects of these relations, or restricts the provision of relevant interests, which is more characteristic of budgetary law.
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