Fomenko Y. Legal regulation of the budget process in Ukraine

The dissertation is devoted to the complex analysis of the legal regulation of budget process in Ukraine. The definition, the essence and the functions of budget process are investigated as well as the list of principles of budget process in the Budget Code of Ukraine is distinguished and proposed. The problems of budget process for its every stage are also defined. The focus is put on the appropriateness of appliction of the long-term budget planning in conjunction with the mid-term planning. The legal essence of the All-Ukraine civic budget is investigated and it is proposed to separate it from the Fund of regional development. It is also mentioned that the resolution of difficulties and the uncertainties of budget legislation. Based on the positive practise of foreign countries, the vectors of improvement of the Ukraininan legislation on budget plannning is formulated. The complex of theoretical and methodological as well as conceptual and organisational directions of improvement of legal regulation of the budget process in Ukraine is developed. In particular, the definition, the renewal and the legal implementation of such terms as "budget process", "participatory budgeting", "participatory budget of the State budget of Ukraine" and "survey of expenditure of the State budget of Ukraine" are proposed taking into account the changes in the budget process. The necessity of the legal implementation of the authorities of the President of Ukraine is proposed in the context of the budget process. It is also admitted that the responsibility of all participants of the budget proces should be strenghthened including the Ministry of Finance of Ukraine.