Zinukhova V. Legal regulation of expenditures for full general secondary education in Ukraine

The dissertation is the first comprehensive study, which is devoted to the financial and legal regulation of budget expenditures for full general secondary education in Ukraine. The work is systematically studied the legal content of budget expenditures, their types and the notion of «expenditures for full general secondary education.» The place of the Institute of Expenditures for full general secondary education in the financial law system is determined. A complete general secondary education as an object of budget expenditures is investigated. An analysis of the state of legal regulation of expenditures for full general secondary education and criteria for separating them under the levels of the budget system, as well as the main types of intergovernmental transfers provided from the state budget to local budgets for expenditures that are determined by the functions of the state in the general average education, problems of their legal regulation. Principles of legal regulation of planning and execution of budget for expenditures for full general secondary education are investigated. The US experience systematized in the legal regulation of expenditures for general secondary education and financial control in this area, as well as an analysis of legal principles and financial control systems in the spending of expenditures for full general secondary education. According to the results of the study, ways to improve the legislation regulating public relations in the sphere of expenditures for full general secondary education are proposed.