Boyko V. The legal regulation of the execution of the Ukraine’s state budget by expenditures

Dissertation on the receipt of scientific degree of candidate of sciences from state administration after speciality 12.00.07 – Administrative law and process; financial law; informative law. – Classic Private University, Zaporizhzhia, 2020. The dissertation is devoted to improvement of theoretical bases of legal regulation of execution of the state budget on expenditures, definition of conceptual and procedural and legal bases of execution of the state budget on expenditures, development of theoretical provisions and scientific and practical recommendations on perfection of legal regulation of execution of the state budget on expenditures in Ukraine and development of perspectives in Ukraine. legal relations. The essence of budget expenditures has been determined and the scientific approach to the economic classification of expenditures of the state budget has been improved; the need to differentiate between the concepts of «budget expenditures» and «public expenditures» is scientifically substantiated; the essence, definitions and peculiarities of implementation of the state budget of Ukraine by expenditures are revealed; the need to differentiate between the concepts of «implementation of the budget law» and «performance of budget indicators» is justified; the peculiarities of the control over the execution of the state budget by expenditures are defined and its justified definition is proposed; recommendations for amending the Budget Code of Ukraine have been formulated to qualify actions that may be classified as inefficient use of budget funds; amendments to the budget legislation of Ukraine in terms of fixing additional powers of a number of subjects of execution of the state budget for expenditures are scientifically substantiated; the main directions and prospects of development of legal regulation of execution of the state budget for expenditures are determined.