Vdovichen V. Budget execution for revenue: theoretical and legal aspect

The thesis studied comprehensively conceptual basis of budget execution for revenue in Ukraine. In the dissertation was examined the concept of budget execution for revenue, historical and legal analysis of the formation of a legal category of budget execution for revenue was conducted, the specific performance of budget revenues as substage of budget process and a financial and legal institution were analyzed. The subjective part of legal relationships of budget execution for revenue was found out and singled out the subjects of administration of revenues to the budget. In particular, a classification of income distribution between budgets was established, the features of the banks in the system of budget execution for revenue were defined and subjects of state control (supervision) in the field of budget execution for revenue were described. Financial and legal regime of the treasury system of budget revenue and income accounts budgets were investigated also.