Yavorskyi I. Procedural norms of budget law

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0421U102011

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

11-05-2021

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The dissertation research is devoted to the complex analysis of procedural norms of budget law. The concept, essence and features of procedural norms of budget law are revealed in the work; the range of sources of procedural norms of budget law and criteria for their classification are determined in the work. On the basis of in-depth scientific analysis, procedural budget and legal norms are differentiated into types: competence norms and procedure norms. Particular attention is paid to the budget-procedural legal relations research as a form of realization of budget-procedural norms and to determination of the effectiveness of the realization of procedural norms of budget law. The place of procedural budget norms in the system of budget law and budget process is substantiated in the work. Peculiarities of regulation and application of budget-procedural norms in the legislation of some foreign states are characterized. The main problems of implementation realization of procedural norms of budget law related to the drafting, realization, execution and reporting of the state budget are identified and analyzed.

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