Andrushchenko H. Formation and Development of the Fiscal Legislation of Ukraine

The dissertation is focused on studying the formation and development of the fiscal legislation of Ukraine. The author has analyzed the acts of the fiscal legislation that acted on the territory of Ukrainian lands within the limits of modern Ukraine in different periods, found out the preconditions for its formation, to improve periodization. The author has outlined its tasks, principles, features, system, composition, classification criteria, action in time, territorial application, and according to the range of people at the present stage of development. The author has characterized the Constitution of Ukraine, the Budgetary Code of Ukraine, other normative acts regulating budgetary relations in Ukraine; and has formulated suggestions for their improvement.