Error message

  • Deprecated function: Unparenthesized `a ? b : c ? d : e` is deprecated. Use either `(a ? b : c) ? d : e` or `a ? b : (c ? d : e)` in include_once() (line 1439 of /home/science2016/public_html/includes/bootstrap.inc).
  • Deprecated function: Array and string offset access syntax with curly braces is deprecated in include_once() (line 3557 of /home/science2016/public_html/includes/bootstrap.inc).
  • Deprecated function: Unparenthesized `a ? b : c ? d : e` is deprecated. Use either `(a ? b : c) ? d : e` or `a ? b : (c ? d : e)` in include_once() (line 1439 of /home/science2016/public_html/includes/bootstrap.inc).
  • Deprecated function: Array and string offset access syntax with curly braces is deprecated in include_once() (line 3557 of /home/science2016/public_html/includes/bootstrap.inc).

LEGAL DESCRIPTION HERD BUDGET PROCESS

M. Blikhar
AttachmentSize
PDF icon Full text PDF151.4 KB

Keywords:

Abstract: 
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.
References: 

1. Anhelov A. S. Fynansovoie pravo na Narodna Respublika Bolhariia [Financial Law at the Narodna Republika Bulgaria]. – Sofyya: BAN, 1960. – 440 p. 2. Antonenko V. V. Shchodo vyznachennya ponyattya “stadiya byudzhetnoho protsesu” [Regarding the definition of “stage of the budget process”]. Chasopys Kyyivs’koho universytetu prava, 2010, vol. 4, pp. 135–138. 3. Buhay T. V. Suchasni problemy ta vektory rozvytku byudzhetnoho protsesu v Ukrayini [Modern problems and vectors of the budget process in Ukraine] // Zbirnyk naukovykh prats’ Natsional’noho universytetu derzhavnoyi podatkovoyi sluzhby
Ukrayiny, 2012, vol. 2, pp. 40–49. 4. Byudzhetnyy kodeks Ukrayiny vid 08.07.2010 № 2456-VI (iz dopovnennyamy i zminamy, vnesenymy Zakonom № 288-VIII vid 07.04.2015) [Budget Code of Ukraine 08.07.2010 № 2456-VI (as supplemented and amended by Law № 288-VIII, 07.04.2015]. – Available: http://zakon0.rada.gov.ua/laws/show/2456-17/page. 5. Yuriy S., Demyanyshyn V., Kirilenko A. Byudzhetna systema: pidruchnyk [The budget system: textbook]. – Ternopil’: TNEU, 2013. – 624 p. 6. Voronova L. K. Byudzhetno-pravove rehulyuvannya v SRSR [Budget and regulation in the USSR]. – Kyiv: Soviet school, 1975. – 183 p. 7. Hurvych M. A. Sovetskoie fynansovoiee pravo [Soviet financial law]. – Moscow: Legal literature, 1954. – 354 p. 8. Ismayilov A. Byudzhetnyy protses ta napryamy yoho udoskonalennya [The budget process and the directions of its improvement]. Finansy Ukrayiny, 2002, vol. 8, pp. 26–28.9. Konstytutsiya Ukrayiny vid 28.06.1996 № 254k/96-VR [Constitution of Ukraine 28.06.1996 № 254k/96- VR]. – Available: http://zakon5.rada.gov.ua/laws/show/254k/96-vr/page2. 10. Kucheryavenko M. P. Finansove pravo Ukrayiny: pidruchnyk [Ukraine Financial Law: textbook]. – Xarkiv: Lav, 2013. – 400 p. 11. Martynenko V. E. Pravovoe rehulyrovanye byudzhetnoho protsessa v subъekte Rossyyskoy Federatsyy (na prymere Sankt-Peterburha) [Legal regulation of the budget process in the subject of the Russian Federation (in St. Petersburg)]: dys. … kand. yuryd. nauk: 12.00.14. – SPb., 2006. – 195 р. 12. Pasichnyk Yu. V. Byudzhetna systema Ukrayiny ta zarubizhnykh krayin: navchalnyj posibnyk [The budgetary system of Ukraine is the zarubіzhnih kraїn: The Teaching posіbnik]. – Kuiv: Znannya-Pres, 2002. – 495 p. 13. Pyskotyn M. Y. Sovetskoie byudzhetnoe pravo. Osnovnyie probliemy [The Soviet budget law. Main
problems]. – Moscow: Legal literature, 1971. – 312 p. 14. Sidor M. I. Pravovyy status uchasnykiv byudzhetnoho protsesu [The legal status of the budget process]: avtoref. dys. … kand. yuryd. nauk: 12.00.07. – Odesa, 2011. – 24 p. 15. Sidor M. I. Byudzhetnyy protses yak vyd yurydychnoho [The budget process as a form of legal process]. Aktual’ni problemy derzhavy i prava: zb. nauk. prats’, 2007, vol. 35, pp. 120–124. 16. Sydorova N. V. Teoretychni osnovy byudzhetnoho prava [Theoretical basis of budget law]. – Xarkiv: Biznes Inform, 1998. – 236 p. 17. Teremtsova N. V. Stadiyi i elementy byudzhetnoho
protsesu v yurydychniy nautsi [Stages and elements of the budget process in legal science]. Uchenыe zapysky Tavrycheskoho natsyonal’noho unyversyteta ym. V. Y. Vernadskoho, 2008, vol. 2, pp. 353–362. 18. Zajchuk O. V. Teoriya derzhavy i prava. Akademichnyy kurs: pidruchyk [Ttheory of law. Academic course: textbook]. – Kyiv: Yurinkom Inter, 2008. – 688 p. 19. Khymycheva N. Y. Subjekty sovetskoho byudzhetnoho prava [The subjects of the Soviet budget law]. – Saratov: Yzd-vo Sarat. un-ta, 1979. – 222 p. 20. Khymycheva N. Y. Pravovye osnovy byudzhetnoho protsessa v SSSR [The legal basis of the budget
process in the USSR]. – Saratov: Yzd-vo Sarat. un-ta, 1966. – 43 p. 21. Chupryna L. M. Pravova kharakterystyka ponyattya “protsesu” v byudzhetnomu pravi [The legal description of the term “process” in the budget law]. Chasopys Kyyivs’koho universytetu prava, 2013, vol. 2. pp. 126–129. 22. Yushchenko I. M. Zakon pro Derzhavnyy byudzhet Ukrayiny: teoretyko-pravovyy aspekt [Law on State Budget of Ukraine: theoretical and legal aspects]. Avtoref. dys. … kand. yuryd. nauk: 12.00.07. – Kyiv, 2011. – 20 p.

Bibliography: 
Vìsn. Nac. unìv. “Lʹvìv. polìteh.”, Ser.: Ûrid. nauki, 2016; 855(12): 323–328