Zhyber T. Budgetary process and its optimization in Ukraine

A budgetary process in Ukraine, its legal regulation, maintenance and bases of realization of budgetary plenary powers by the participants of budgetary process is explored for determination of directions of optimization of budgetary process in Ukraine. It is taken systems approach to organization of budgetary process on the basis of the developed structure, which includes the elements of budgetary process, its stages, participants, methods, instruments and models; set tasks and criteria of its optimization. The principle of "single bases of functioning autonomous links in the budgetary system" is grounded. The separated principles of unity and independence ratified now by the Budgetary code of Ukraine cause certain inconsistency in a budgetary process. Recommendations on the improvement of budgetary process are inculcated. Organs of executive power legislative and educational process.