ТЕОРЕТИЧНІ ЗАСАДИ ПОБУДОВИ І ФУНКЦІОНУВАННЯ БЮДЖЕТНОЇ СИСТЕМИ УКРАЇНИ

Abstract

The article notes that the budget system is an integral part of the financial system of the state and plays an important role in shaping the national economy. The principles of construction and features of the functioning of the budget system of Ukraine are considered. The essence of the budget, budget system, budget system is determined. It is established that the budget system is a set of state budget and local budgets, built taking into account economic relations, state and administrative-territorial structures and regulated by law. The structure and principles of building the budget system of our state are considered. According to the form of government, Ukraine is a unitary state, and countries with a unitary form of government have a two-tier budget system, ie the budget system of Ukraine is two-tier: it consists of state and local budgets. The totality of all budgets that are part of the budget system of Ukraine is the Consolidated Budget of Ukraine. It should also be noted that the structure of the budget system is characterized by the coefficients of centralization and decentralization. The coefficient of budget centralization by revenues (expenditures) characterizes the degree of centralization of revenues (expenditures) in the state budget, and the coefficient of budget decentralization by revenues (expenditures) characterizes the degree of decentralization of revenues (expenditures), ie concentration of revenues and expenditures from local budgets. The principles on which the budget system is based are as follows: unity, balance, independence, completeness, validity, efficiency and effectiveness, subsidiarity, targeted use of budget funds, fairness and impartiality, publicity and transparency. The composition of budget legislation, which includes the Constitution of Ukraine, the Budget Code of Ukraine, the Budget Declaration, the Law on the State Budget of Ukraine, other laws governing budget relations, regulations of the Cabinet of Ministers of Ukraine adopted on the basis and implementation of the Budget Code, Regulations of executive bodies adopted on the basis of and in pursuance of the Budget Code, forecasts of local budgets, decisions on local budgets, decisions of local state administrations, local governments.