Comparative Characteristics of the Principles of Realisation of the Budget Policy of the EU Countries and Ukraine in the part of Formation of State Expenditures
The article studies regulatory and legal documents that regulate realisation of the budget process of the European Union and determines main principles of organisation of the budget system of the EU in the sphere of formation of state expenditures. It characterises and reveals the essence of the said principles of construction of the budget system in the EU countries and Ukraine. It considers specific features of organisation of the budget process of the European Community and Ukraine and conducts comparison of their main principles. It conducts a comparative analysis of principles of realisation of the budget policy of the EU countries and Ukraine in terms of formation of state expenditures. It found out that the budget policy of the EU and Ukraine is determined by historical and national specific features, depends on socio-economic and political situation, takes into account strategic priorities of the socio-economic development of the country and is formed on the basis of the model of organisation of financial relations.