Derlytsya A. State budget under conditions of democracy (dominants of public choice and realities of budget process)

Object: the budget system and budget process in Ukraine and other countries; objective: to reveal the objective relationships of the budget and democracy to offer the ways of the budget process optimization in Ukraine; methods: a dialectical method, positive and normative scientific approaches, historical, economic and statistical methods; results: a state budget complex research was conducted under the democracy conditions; historic, theoretical and methodological aspects were observed, the public choice theory approaches to the budget determination transformation explanation were used; the budget process practice analyses was carried out; innovation: the influence of democratic transformations in Ukraine into bystructural and redistributional state budget parameters were observed for the first time, budget process conformity to the low in the public choice theory and practice content; implemented into the work of system of the Ministry of Finance; sphere: budget process.