Reference:
Voronova, L.K..
New legislation of Ukraine
on budget expenditures
as a third stage of the budget process
// Financial Law and Management. – 2014. – № 1.
– P. 23-44.
DOI: 10.7256/2310-0508.2014.1.9888.
rubric Бюджетное устройство и бюджетная система
DOI: 10.7256/2310-0508.2014.1.9888
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Review: This article provides analysis of the renewed legislation of Ukraine on budget expenditures. The
author discusses the following financing principles: maximal effect at minimum expenditures, targeted
character of use of budget assignations; provision of budget funds according to compliance with the plan
an earlier provides assignations; non-refundable character of budget financing; free-of-charge budget
financing; following financial discipline and economy regime. These principles are applied to the budget
financing, however, provision of budget funds is based upon different principles. The author discusses
the correlation of the terms «public expenditures’ and «budget expenditures». Much attention is paid
to the Budget Code of the Russian federation, the Law on State Budget of Ukraine and other normative
legal acts, for which the author provides in-depth analysis. The article discusses various elements of
the Ukrainian budget law, and the author also provides comparisons with the foreign legislation.
Keywords: financial law of Ukraine, budget law of Ukraine, Law on Budget, expenditures, income, financing, provision of funds, financing principles, budget, budget structure.
Contact information: Voronova, Lidia Konstantinovna, 01601, Ukraine, Kyiv, vul. Volodimirska, 60.
References:
Ilovayskiy S. I. Uchebnik finansovogo prava. – Odessa, 1904.;
Lazarevskiy N. I. Konstitutsionnoe pravo / N. I. Lazarevskiy. – SPb., T. 1. – 1908.;
Trubin V. Yu. Netselevoe ispol'zovanie byudzhetnykh sredstv kak osnovanie otvetstvennosti za narushenie Byudzhetnogo zakonodatel'stva : avtoref. dis. … kand. nauk / V. Yu. Trubin. – Saratov, 2011.
References (transliteration):
Ilovayskiy S. I. Uchebnik finansovogo prava. – Odessa, 1904.;
Lazarevskiy N. I. Konstitutsionnoe pravo / N. I. Lazarevskiy. – SPb., T. 1. – 1908.;
Trubin V. Yu. Netselevoe ispol'zovanie byudzhetnykh sredstv kak osnovanie otvetstvennosti za narushenie Byudzhetnogo zakonodatel'stva : avtoref. dis. … kand. nauk / V. Yu. Trubin. – Saratov, 2011.