Бюджетне право

Abstract

The educational manual "Budgetary Law" is prepared in accordance with the work program of the educational discipline "Budgetary Law". It covers the main aspects of budget law: theoretical foundations of budget law and content of budget legislation; budgetary legal relations regarding the preparation, review, approval and implementation of the state budget of Ukraine and local budgets. The essence of public debt management, the legal mechanism of income and expenditure redistribution between different branches of the budget system, the legal foundations of the treasury system for the implementation of the state budget of Ukraine and local budgets are revealed. Considerable attention is paid to the content of budget legislation in terms of compliance with budget legislation, budget control over public expenditures and responsibility for violations of budget legislation. The study guide is relevant for students of higher education and everyone who is interested in the issues of budget law.