LEGAL REFORMS IN UKRAINE AND LEGAL FOUNDATIONS OF THE CONSTRUCTION OF BUDGET SYSTEM (ANALYSIS OF UKRAINE AND THE COUNTRIES OF EASTERN EUROPE)

Abstract

In the conditions of the EU, especially the countries of Eastern European integration vector of Ukraine and active work in the direction of joining Ukraine to the EU, especially the countries of Eastern European community, it is expedient to determine the relevance and great practical importance of the introduction of regulatory and legal support for the budgeting processes of the EU, especially the countries of Eastern European Union into the national legislation. The article analyzes the system of legal protection in the EU, especially the countries of Eastern Europe, countries, in particular, the experience of the countries of Eastern EU, especially the countries of Eastern Europe is highlighted, as it is more adapted to the development conditions of Ukraine. The level of legislative support for the development of budgetary systems in EU, especially the countries of Eastern Europe, countries, associated EU, especially the countries of Eastern Europe, members, and potential EU, especially the countries of Eastern Europe, members was highlighted. As a result of the analysis, the expediency of the systematization of the complex of normative provisions of law the in the field of budgeting in the EU, especially the countries of Eastern Europe, countries related to the region of Eastern and EU, especially the countries of Eastern Europe was determined. The models, principles and regulatory support of the budget system at the level of inter-EU, especially the countries of Eastern European legal relations are analyzed. Requests regarding the development of a model of legal support for the implementation of legislation in the field of the budget system at the EU, especially the countries of Eastern Europe, level and individual systems of national legislation have been identified. An analysis of the national system of civil legislation of Ukraine in the sphere of implementation of budget policy was carried out, the priority of implementation of measures regarding the implementation of EU, especially the countries of Eastern European legal norms of law into the budgeting system of national legislation of Ukraine was determined. A model of the implementation of the norms of steam regulation of budgeting in the countries of Eastern EU, especially the countries of Eastern Europe has been developed. The functions of civil law in the field of budgeting are determined at the level of analysis of the leading EU, especially the countries of Eastern European legislation, the current legislation of Ukraine and the conducted sociological survey on the determination of requests for the implementation of civil law functions and directions of budget expenditures for individual functions of the implementation of civil legal relations. The analysis of the conducted sociological research made it possible to determine the priority of the functions selected based on the results of the sociological survey, the developed evaluation system made it possible to determine the rank of the function and rank functions, accordingly, determining the priority of the functions. processes of implementation of the system of EU, especially the countries of Eastern European legislation in the field of implementation of the functions of civil legal relations as an element of the expenditure item of the budget in the structure of the national legislation of Ukraine, taking into account the practical requirements and requests of the EU, especially the countries of Eastern European integration vector of Ukraine's development.