Tokarieva K. The structure of budget: financial and law analysis.

This research focuses on the law regulation of the budget and its elements. The paper describes the budget in the law, economic and material aspects, reveals the principles of budget formation and their relationship with the principles of budget law and budget system. The work shows the notional category "budget organization", analyzes the relationship of this category with the concept of the budget system. A special place is given to the research of budget revenues and expenditures, the identification of their specific characteristics. Special attention is given to the analysis of the horizontal structure of the budget. The formation particularities of own revenues of budget institutions are explored in detail in research measures of law nature of special budget fund. As a result of our research theoretical and practical conclusions are made, on the basis of which the recommendations for further improvement of Ukrainian budget law are formulated.