Essence, Features and Principles of the Budget Process at the Present Stage

Abstract

The article analyzes the concept, essence and features of the principles of the budget process. Attention is focused on the fact that today's scientists determine that all stages of the budget process are carefully regulated by procedural norms of budget law, which ensures clear planning and compliance with budget discipline. At the same time, the stages of the budget process are followed in a clear sequence, one after the other. It has been proven that the budget declaration, a new strategic document of the state, is designed to ensure the achievement of key strategic development goals, including: overcoming poverty and reducing inequality, ensuring comprehensive and fair quality education, ensuring a healthy lifestyle, promoting sustainable economic growth, and creating sustainable infrastructure. Government efforts and budget funding will be directed to these goals.It has been established that there is a need to study the essence, general features of budgetary and procedural norms, as well as the specifics of their separate groups, which will contribute to both the analysis and clarification of the properties of the rules that are in force today, and will determine the main vectors of further improvement of the budgetary and procedural legislation of Ukraine .It is revealed that the nature of specific legal means and methods of implementation of budgetary procedural norms is determined by the goal that is set before the relevant subjects of the budgetary process. It is emphasized that, in general, the peculiarities of the implementation mechanism of budgetary and procedural norms are determined by their affiliation to one or another proceeding in cases of budgetary offenses.The need for a comprehensive study of budgetary and procedural norms is undoubtedly determined by the needs of practice, both legislative and law-enforcement. The development of fundamental issues of budgetary and procedural norms can create models of law-making activity in this area, which will increase its effectiveness. As for law enforcement practice, in particular, judicial practice, there is currently a considerable amount of contradictions and misunderstandings in this area, which is primarily due to the lack of established approaches to the implementation of budgetary procedural rules, which determines the relevance.