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Фінансове право - Віхров О.П.

3. Budget device in Ukraine

Відповідно до статті 2 To the Budget Code of Ukraine , the budgetary system of Ukraine is the subordination of the state budget to those budgetary funds, is motivated by the shambles of economical invoices, the state and administrative and territorial agencies, and is violated by the norms of law.

Cutaneous Power Got a budget system i vstanovlyuє fun- її pobudovi, s note dwellers Vlasnyi budget is small itself power, її Chastain (Yakscho Tse federatsіya) i OAO All admіnіstrativno-teritorіalnі odinitsі, tobto budgetary ustrіy in derzhavі viznachaєtsya Form sovereign arrange i vklyuchaє a company profile byudzhetnoї Systems, principles of inducement, an equal position of legislatures of those vikonavchih agencies of state power, bodies of local self-government of these vikonavchih agencies.

The budgetary device is the organisation and principle of the incentives for budgetary systems, structuring, interdisciplinary action in many budget forms. The budgetary device of Ukraine is vysnachaetsya z Urauvuvannam the state power I admit and administra- tive-teritorialnogo sub.

Budget and legal norms determine the budget, yakі dіyut on teritorії power, місце їх у бюджетній системі, взаємозв'заз міжми і principle of function.

I'll arrange the budgetary device for the government. Україна унітарна держава, в якій, відповідно до статті 7 Constitution, viznayatsya іarantuєtsya місцеве самоврядування, functціонування якого без власних бюджетів неможливо. In zvjazyku zim the budgetary system of Ukraine is stored in two places:

1) the state budget;

2) republican budget of the Autonomous Republic of Crimea. Budget and Budget.

In the countries with a federated form I arrange a tripartite budget system: the federal budget; Budgets of sub'equities of federations (for example, for the Russian Fed eral Republic of the Republic of the Republic of the Russian Federation, the regions, the regional budgets, the Moscow city budget of Moscow, the regional budgets of the autonomous regions, the district budgets of the autonomous regions); Місцеві budgets of the regional budgets of districts, budgets of the budget, district budgets in the cities, budgets of villages and villages.

Після проголошення незалежності України 24 серпня 1991 року Україна змінила the principle of motives of the state budget. In the hour of Ukraine's accession to the Union of the RSF, the state budget of Ukraine is budgeted by the budget of the regions, the budgets of the regions are Kyiv, Sevastopol, Tobto is the succinctness of the budget resources.

Payment for the use of budget funds, including the budgeting of Ukraine, є zvedenim (consolodovanim, yak nazivayut zvedeni budeti vzdudi, in that number and in Russia) the budget of Ukraine.

The institutions of the budget are not hardened by the Supreme Rado of Ukraine, but are viscous for the analisys and viznachennya of the ambush of the sovereign regulation of the economical and social development of Ukraine.

Cutaneous s vidіv byudzhetіv, SSMSC іsnuyut in Ukraїnі, zatverdzhuєtsya vіdpovіdnim body mіstsevogo samovryaduvannya, ale i to sistemі mіstsevih byudzhetіv іsnuyut zvedenі (konsolіdovanі) budget, SSMSC ob'єdnuyutsya spochatku s budget vischogo rіvnya and potіm oblastі the budget and the budget of area from incoming (Budgeting) of the budget of Ukraine.

By means of (budgetary) budgets in Ukraine ─: The state budget, the budget of the Autonomous Republic of Crimea; Budgets of oblasts; Budgets of districts; Budgets міст, які мають районний поділ.

Budget of the Autonomous Republic of Crimea The budget is allocated to the budget of the budget of the region and the republic of the Republic of Crimea. Autonomous Republic of Crimea. Хоча в бюджеті Автономної Респубіки Крим є республіканський і місцеві budgets, tse not to budge the budget of the system of Ukraine trііірневовою, окільки стаття 134 The Constitution of Ukraine has established that the Autonomous Republic of Crimea is not part of the Ukrainian part of the Ukraine, it depends on the customs of Ukraine, the Constitution of Ukraine, Віднесені до її відання. У статті 137 Конституції України, де закріплені питання, які нормативне регулює Autonomy Respublika Крим, бюджетнофінансових питань немає.

The budget of the oblast is governed by the regional budget and the budget of the district and the region of the oblast pidporyadkuvannya.

The budget of the district shall be allocated to the district budget, the budget of the district pidporyadkuvannya settlement, the settlement of the Silesian budget. Selichnі i sіl'skі budgets stlyoyuyutsya for rіshennyam raionnykh, міських Рад за наявності необхідної фінансової base, але далі встановлено, що районні, міські Radi viznchayayut доходи виідповідних поселищних і сільських бюджетів. Statte 140 Konstitutsії Ukraine vstanovila scho mіstseve samovryaduvannya zdіysnyuєtsya teritorіalnoyu Gromada in order vstanovlenomu law bezposeredno yak, so i through organic mіstsevogo samovryaduvannya, Silski, selischnі, mіskі for that їh vikonavchі bodies. District and elsewhere for the bodies of self-imposed self-sufficiency, but represent the intellectual interests of the territorial communities, villages and towns.

Зі статті 140 The Constitution of the Republic of Belarus, the Ministry of Education, the Ministry of Education, the Ministry of Education of the Russian Federation, the Ministry of Education and Science of the Russian Federation. Stat'ia 142 Konstitutsii ystavlyuet tsiu materіalnu і fіnansovuyu osnovy mіsssevogo samovyadvannya, in that number and reach the budget.

Statte 61 Law of Ukraine "About mіstseve samovryaduvannya in Ukraine" chіtko vstanovila scho organic mіstsevogo samovryaduvannya in villages Selishchev, mіstah, areas in mіstah samostіyno rozroblyayut, zatverdzhuyut i vikonuyut vіdpovіdnі mіstsevі budget. Tse svidchit about those, scho sіl'skі, selischnі t mіskі budet іnnjut.

The budget of the city, the district, the budget, the budget of the district, and the entrance to the yoga warehouse. At vipadkas, if the city, district, district, city, district, or village, the budgets of the administrative and territorial administrations should be budgeted for in the budget of the budget for the district in the municipality, for the settlements in which the population is located.

Budgetary device in Ukraine ґruntuється on the principles of єдності, визначених Budgetary code of Ukraine (item 7):

1) The principle of єdnostі byudzhetnoї Systems of Ukraine Yednist byudzhetnoї Systems of Ukraine zabezpechuєtsya єdinoyu legal bazoyu, єdinoyu penny system єdinim regulyuvannyam budgetary vіdnosin, єdinoyu budgetary klasifіkatsієyu, єdnіstyu order vikonannya byudzhetіv she Keeping buhgalterskogo oblіku i zvіtnostі;

2) the principle of balance-and-equiva- lence in the budget for the budget is obliged to adhere to the budget for the budget for the next budgetary period;

3) principle of self- government The budget of Ukraine is budgetary and self-sufficient. The power of the koshts of the state budget does not lie in the budget for the budget of the government bodies of the Autonomous Republic of Crimea. The government agencies of the self-imposed self-sufficiency. Authorities of the Autonomous Republic of Crimea Criminality of the organization of self-sufficiency in the budgets of the budgetary funds do not bear taxes for the budget of a single person, but for the budgetary population of the state. Samostіynіst byudzhetіv zabezpechuєtsya zakrіplennyam them vіdpovіdnih Jerel dohodіv, right vіdpovіdnih organіv derzhavnoї Vladi, organіv Vladi Avtonomnoї Respublіki Cream that organіv mіstsevogo samovryaduvannya on viznachennya napryamіv vikoristannya koshtіv vіdpovіdno to zakonodavstva Ukraine, right Verkhovna Rada Avtonomnoї Respublіki Cream that vіdpovіdnih glad samostіyno i Square odne od one Rozglyadaty that zatverdzhuvati ppіpovіdnі budgets;

4) the principle of equity to the budget of the budget is included in all budgets, budgetary funds are allocated to the normative and legal acts of the bodies of state power, authorities of the Autonomous Republic of Crimea, the authority of the self-imposed self-sufficiency;

5) the principle of budget planning is based on the real macroeconomic indicators of the economic and social development of the country, which is allocated to the budget and the budget to be budgeted until the established methods of such rules;

6) the principle of efektivnosti in the warehousing of those vikonannі budget yіі participants in the budget process makut pravgni досягнення планованих цілей with the minimum budgeted budget of the koshtіv that won the maximum result for the vicarious budgeting of the koshtіv;

7) the principle of subsidiarity in the form of views of the sovereign budget, that of the budgeted budgets, and that mozh mіscevimi budgets are guilty of crouching on the most mundane nadannya napannya sispilnyh obesg do їх безпосередньгого споживача;

8) the principle of capitalism of budgetary koshtiv budgetary koshti vikoristovuyutsya tilki on tsil, viznachenі budgetary prichischenni;

9 ) the principle of fairness and unrefunded budgetary system of Ukraine will be pursued on ambushes of fair and unprotected rozpodilu suspilnogo bagatstvo mizh gromadyanyami і teritorialnyimi communities;

10) the principle of publicity and prozorosti The budget of Ukraine is to solidify, and the richend schodo zvіtu about іх виконання приймаматься відповідно the Supreme Radu of Ukraine, the Supreme Rado of Autonomous Republic of Crimea is viewed by the authorities;

11) the principle of admission to participants in the budget process, the participant of the budgetary process is not responsible for his or her lack of responsibility for the budgetary process.

Budgetary klasifіkatsіya єdine sistematizovane zgrupuvannya dohodіv, vidatkіv (in addition chislі kredituvannya virahuvannyam for repayment) that the budget for fіnansuvannya Find our ekonomіchnoї sutnostі, funktsіonalnoї dіyalnostі, organіzatsіynogo arrange that іnshimi Find our vіdpovіdno to zakonodavstva Ukraine that mіzhnarodnih standartіv.

By the method of granting the income of the budgetary categories of income and education, for the sake of security in the event of a functional misunderstanding and the economic character of the budget, the Ministry of Finance of Ukraine will solidify the budget and, if so, prior to the reform in order to obey the order of the Verkhovna Rada of Ukraine.

Budgetary classification of the warehouse :

1. To lasifikatsiya income to the budget . Come to the budget for these types of budgets:

Submissions and accessibility of the goods are subject to the laws of Ukraine, the fines and taxes, the payment of those goods and services;

Undelivery:

1) do you have access to the property? Підприємницької діяльності;

2) administrativny zbori that payment, get in the non-commercial and pobychnogo sale;

3) nadokhozhennia vіd penalties in the financial sanktsіy;

4) There are no undeliverables.

Come to work with capital;

Transfer of the company to the local authorities, state authorities of the Autonomous Republic of Crimea, the agency of the local self-government, the independent powers of the international organizations on the unpaid and unhampered basis.

2. Classification of goods (in the number of loans for virahuvanni maturity) to the budget.

Vidatki budget for:

1) the functions, vikonannnyam yakikh povyazheni vidatki (functionalnya klassifikaciya vidatkiv);

2) the economical characteristic of the operation, with the implementation of a number of types of work (the economical classification of the viticulture);

3) I shall understand the head of the retailer of budgetary kostyiv (vidomcha klasifikacija vidatkiv);

4) for budgetary programs (software classification of certificates).

Funktsionalnoy klassifіkacіya tіdatkіv maє takі rіvnі detalіzіїї:

1) rozdіli, in a kind of viznachayutsya vidnatki budgetaryov on zdіysnennya vidpovіdno zagalnih functions of the state, Autonomous Republic of Crimea Criminality of self-sufficiency;

2) pіdrozdіli that group, in a certain concretize straightforward rectification of budget koshtіv zdіysnennya vіdpііdіnі function of the state, Autonomous republic of the Crimean mіsssevogo self-adherence.

For the economical classification of the vestibule, the budget is to be supplemented with cash, vouchers, credit cards for virahuvanni, redemption, a warehouse of which is to be calculated by the Ministry of Finance of Ukraine.

Відомча класифікація видатків budget viznacha perelіk head rozporyadnikіv budgetary koshtiv. On її fundamentals Держане exchequer of Ukraine та місцеві фінансові organization lead реєстр усіх розпорядників бюджетних коштів.

The program of classification of the budget is to be secured in the form of a budget for a program-based method.

Класифікація фінансування Budget

Viznachaє dzherela otrymannya fіnansovikh resursіv, neobihdnih pokritya defitsitu buduyu, і napryadni vitrachanya fіnansovyh resursiv, scho was set in the result of income-earning income to the budget over yogo vidatkami (up to the price of the payment for the repayment of the main sumi burg).

Класифікація фінансування Budget zдійснюється for such marks:

1) the finance for the type of lender for categories of creditors; vneshnikiv borghovi zobov'azan;

2) type of fіnansuvannya borgovogo zobov'yazannya for zasobami scho vikoristovuyutsya for fіnansuvannya defіtsitu abo profіtsitu.

Класифікація боргу

Класифікація боргу систематизує інформацію про всі боргові збыбов'язання держави, Автономної Республіки Крим, місцевого самоврядування.

The borg is classified as the type of lender that is the type of burglar goats.

For the subordination of budgetary classification in financial institutions, subordinate bodies, credit institutions and budget establishments, it is necessary to arrange income and savings, and to store information about the budget. Same the budgetary classification of additional services to carry out the control over the money for vicarities of budgetary koshtivs.

Decree of Verkhovnoi Radi of Ukraine dated 12th of June 1996 the new structure of the budgetary classification of Ukraine has been solidified. In the implementation of reforms in the economy, the management of the government is responsible for securing the budgetary budget and the control over the budget of the legislative framework for the vikonavchoy vladi.

Acknowledgment of the budgetary classifications is to ensure that the state budget is allocated to the budget and to the state budget and budget allocations. Vona vikoristovuyutsya in all stages of the budgetary process, and takozh with warehousing authorities vikonavochoi vladi zvedeny (consolidovanyh) budgets.