Telenik S. Legal regulation of treasury implementation of local budgets in Ukraine (problems of theory and practice).

The thesis deals with theoretical and practical problems of legal regulation of treasury implementation of local budgets in Ukraine. Reviewed is history of the formation and development of this institution, as well as scientific sources on which the study is based. With the aim of the solution of theoretical problems, the concepts of "budgetary and procedural provision" and "budgetary process" are specified; authorial determinations of concepts of "legal relationships in the field of treasury implementation of local budgets" and "treasury implementation of local budgets" are offered; general and special principles of treasury implementation of local budgets are distinguished. The paper defines the content of treasury implementation of local budgets -from budget revenues and budget charges separately. Problems of administration of plenary powers of corresponding subjects and realization of financial control and administration of measures of state compulsion are analysed in case of exposure of violations in the field of treasury implementation of local budgets. Ways of improvement of the legal regulation of treasury implementation of local budgets are offered.