Features of formation and development budget legislation of Ukraine

: 121-128

Blikhar M., Burbylo G. "Features of formation and development budget legislation of Ukraine"

Lviv Polytechnic National University, Institute of Jurisprudence and Psychology

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. It is substantiated that in the discourse of budget legislation formation there are many still unresolved theoretical and practical problems that significantly affect the efficiency of the state budget system. These problems point to the insufficient study of the theoretical foundations of budget legislation, because the main factor is that budget legislation regulates budget relations, which are an important link for the proper functioning of citizens and the state as a whole. There fore the research of the budgetary legislation in modern limits of its formation is actualized. This will allow you to identify and solve urgent problems, suggest areas for further improvement. The study of preconditions of formation of the budget legislation is offered. It is proved that the normative-legal acts of the budget legislation, which operated on the territory of the Ukrainian lands within the limits of modern Ukraine, were adopted by different subjects. Such documents had different legal force and tasks and were updated depending on the development of budgetary relations. Particular attention is paid to the legal basis for budget formation, clarification of the rules of its preparation and implementation, the basic principles of the budget process, etc. The hierarchy of normative acts related to the budget sphere is systematized. It is stated that the norms that will regulate certain, in particular budgetary, relations, need to be updated in accordance with the needs of mankind.

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