Denis O. Administrative and legal bases of the budget process at the local level in Ukraine

The dissertation is devoted to the development of scientifically substantiated directions of improvement of administrative and legal bases of budgetary process at local level in Ukraine. Based on a comprehensive comprehensive study of the scientific literature, the study of international and foreign practice of legal regulation of the budget process at the local level, the state of scientific development of this problem is analyzed. The budget process in modern legal relations in Ukraine is characterized and the author’s definition of the term «budget process at the local level» is given. The classification of the definition of the term «budget process» is developed, the conditions for the implementation of an independent and autonomous budget process at the local level are specified, as well as the reasons that hinder the ability to implement the independence of local budgets are identified.