Demianyshyn V. Formation and Realization of Budgetary Doctrine of Ukraine

Object - budget and budgetary process. A purpose - development theoretical and methodological bases of forming and realization of budgetary doctrine of Ukraine. Methods - dialectical, historical, system, structurally logical, complex, analysis and synthesis, induction and deduction, abstraction, comparison, theoretical design, mathematical, statistical. Results - theoretical, methodological and organizational bases of budgetary doctrine are ground, recommendations as for the theoretical ground of methodology and practice of formation and realization of budgetary doctrine of Ukraine in the modern conditions are made. A novelty - the essence, characteristic signs of budgetary doctrine are ground, scientific conception of forming and realization of its principles is offered, the necessity of construction of national model of budget revenue forming are ground, the ways of budget of the state interpretation, budgetary system and budgetary control are improved, the conceptual going to financing of budgetary deficit, systematization of fiscal policy efficiency types, interpretation of budgetary mechanism and budgetary process, classification of the budgetary adjusting are developed. It is inculcated in activity of the Account chamber of Ukraine, Control-Revision service of Ukraine, Constitutional Court of Ukraine, Ternopil regional state administration, in the educational process of the Ternopil national economic university. The sphere - budget.