PRINCIPLES OF BUDGET LAW: LEGAL NATURE, CONCEPT AND SYSTEM

Abstract

The article conducts a theoretical and legal study of the concept and system of principles of budget law, scientific approaches to understanding and implementing the principles of the budget system of Ukraine. The analysis of approaches to the definition of principles of law, financial law is carried out, definitions of principles of budgetary law which are contained in scientific national and foreign legal literature are considered, features of influence on the formation of principles of budgetary law and normative-legal fixing are specified. The difference between the principles of budget law and the principles of budget activity is indicated. The place of budget law as a sub-branch of financial law is defined. Budget law is an element of the financial law system. The system of principles in force in budget law is similar to the system of principles of financial law with the difference that a group of special principles is added to them. These principles can be called their own, as they apply only to budgetary relations, have a unique legal scope, and are externally normatively expressed in the budget legislation in the form of principles of the budget system of Ukraine. The system of principles of budget law includes: general principles of law inherent in the entire legal system; intersectoral principles inherent in financial law, all elements of this branch of law; principles inherent only in financial law and apply to all elements of this branch of law; principles inherent only in budget law, own principles that apply to all elements of this subsector and are normatively expressed in budget legislation as the principles of the budget system of Ukraine. The definition of �principles of budgetary law� is given, it is proved that as a mechanism of regulation of budgetary activity the principles are manifested in law-making and law-enforcement documents, normative-legal acts.