In dissertation considered and receipts are in detail analysed from taxes and fees, and also them subsequent distributing between the State budget of Ukraine and local budgets. Considered and classified legal facts, which come forward as foundation of origin of budgetary legal relationships, related to entering of facilities profitable parts of budgets.
Legal nature of profitable parts of budgets and place of tax receipts is investigational in the system of profits of budgets. Nature of the tax entering is in detail considered profitable part of the state budget, and also receipt from taxes and fees in local budgets, the place of local budgets is certain as systems are in the system.
Argued, that the of principle criterion of differentiating of entering profitable part of budget the legal mode of providing of such receipts is from the proper type of payment, at which foundation of transfer funds can be both implementation of duty and unfavorable consequences a person, which observe a law (in good time payment of tax in full) as a result of violation of legislative norm ( fine).
It is well-proven about impossibility of such formulation of principles of the budgetary system of Ukraine in accordance with which realization of separate principle would be provided a separate budgetary-legal norm, coming from that separate principle foresees objectively, from one side, multiplicity of norms which provide his effective use, and de autre part, accordance of principles of the budgetary system.
Meaningfulness of concordance of aggregate of norms, which regulate realization of separate principles of the budgetary system of Ukraine, as way of overcoming or exception of grounds of origin of collisions, blanks, is set, in adjusting of budgetary relations.
Legal facts are classified which come forward as foundation of origin of budgetary legal relationships, related to entering of facilities profitable parts of budgets on: and) expiration of certain term (more frequent than all speech goes about a tax period); á) by the offensive of certain action or event ( crossing of custom border); in) feasance of offence.
Grounded differentiation of principles of budgetary right and budgetary-legal norms, in the conditions when realization each of principles of the budgetary system of Ukraine, that certain an item 7 the Budgetary code of Ukraine, provided the row of budgetary-legal norms.I t is suggested to change the release of item 7 the Budgetary code of Ukraine in part of exposition of maintenance of principle of balanced, coming from that this principle must represent balanced of plenary powers in relation to realization of charges of budget by plenary powers, in relation to forming of entering budget, but not balanced of plenary powers, in relation to the charges of volume of receipts.
