Cheberiako O. Organizational-legal and social-economic bases of functioning of budget system in Ukrainian SSR in 1921-1929.

The thesis is the first system research of organizational-legal and social-economic bases of functioning of budget system in Ukrainian SSR in 1921-1929. The thesis consists of the introduction, five chapters, conclusion, the list of citations and sources, statistical tables. The work reveals the peculiarities of development of standard-legal base of formation of the Soviet budget system in Ukrainian SSR, conditions of creation and activity of the state structures on regulation of budget relations, i.e. the Budgetary commission at All-Ukrainian General Executive Committee, the Budgetary department at the Ukrainian SSR People's Commissariat of Finance, a degree of personal and joint participation of the Communist party Soviet high-ranking functionaries in preparation of profitable and expenditure parts of the state budget. The thesis also reveals the status of republican and role of Federal and Union budgets in Ukrainian SSR, and analyzes an influence of administrative-territorial and monetary reforms on budgetary relations. The status of local budgets, their legislative basis, history of formation of regional budgetary units (provincial, district, regional, city and rural budgets), and also financial sources of filling of their revenue part, a role and value of budget expenditure for socially-humanitarian development of the Soviet society are studied.