Andrii Boiar, I. Kytsyuk, Kateryna Y. Dedelyuk, I. Skorokhod, Viktoria Kukharyk, Nataliia Romaniuk, Serhii Fedoniuk
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As international economic integration advances the issue of budgeting in inter(supra)national unions becomes more and more important. To ensure stable, effective and efficient functioning of the union its budgetary system should be designed based on a number of rules. In the article we analyze budgetary structures of current international unions and combine the revealed rules into six basic principles. We describe and substantiate these principles. In addition, some theoretical tools that could be applied in scientific validation of a supranational budgetary model are proposed.
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