Ovsiannikov Y. Legal Regulation of the Budget Execution By Expenditures In Ukraine

Thesis deals with characteristics of the budget execution by expenditures as one of the stages of budget process and its features in legal regulation in accordance with the legislation of Ukraine. The origins and nature of the budget as a complex multidimensional phenomenon are considered, its author’s definition in the legal aspect is proposed. The expenditures of budgets as part of the budget horizontal structure are explored, definition of the term «budget expenditures» as a legal category is elaborated. The place of the stage of budget execution by expenditures in the budget process is defined, its internal structure is disclosed, and functions and tasks of each of its individual stages are considered. The peculiarities of legal regulation of budget execution of state and local budgets by expenditures are analyzed. The specifics of financial control at the stage of budget execution by expenditures are reviewed. Scientific recommendations for improvement of the Ukrainian budget legislation in relation to the execution of state and local budgets by expenditures are provided.