Boyko-Slobozhan O. Law Regulation of local Budgets' Expenditures

The thesis is devoted to complex research of local budgets' expenditures Based on domestic and international developments in the fields of financial, legal and economic sciences in dissertation examines issues related to the functioning of emerging budgetary relations developing and terminated in the budget system of Ukraine, including such ones that affect directly the law regulation of expenditures and costs of local budgets. The author's view is grounded in thesis on the nature of local budget expenditures, features that characterize them as a legal phenomenon, the principles of legal regulation of expenditures of local budgets, the cost structure of local budgets and more. The author s' definition of "local budget expenditures" and "local budget costs" points to their relationship, analyzed principles, functioning as the principles of legal functioning of the budgetary system of Ukraine and of a regulating effect on the regulation of expenditures of local budgets, the author's definition of such terms as "budget", "budget structure", "local budget costs "are given, and other structural elements that make up the totality of the budget, which are reflected in such legal phenomenon as the "cost of local budgets."