Mitrofanova D. Legal Regulation of Execution of State Budget of Ukraine by revenues.

Thesis deals with the legal regulation of the State Budget of Ukraine by revenues. The legal nature of the budget system and the place of the State Budget of Ukraine in it are clarified. The composition of revenues of the State Budget of Ukraine is disclosed and described. Generalization and systematization of different approaches to classification of revenues of the State Budget of Ukraine are made and the legal consequences of the classification of budget revenues are defined. The essence of execution of the State Budget of Ukraine is revealed as the main and central stage of the budget process, and execution of the State Budget of Ukraine by revenues is characterized as its primary constituent. It is substantiated that the execution of the State Budget of Ukraine by revenues is a complex financial legal institute that embodies all gains of the institute of the State Budget of Ukraine revenues, using its own means of regulation, forming together with the institute of execution of the state budget by expenditures the third stage of the budget process. The features of cash execution of the State Budget of Ukraine by revenues are defined.