BUDGET SYSTEM - AN ESSENTIAL PART OF THE FINANCIAL SYSTEM OF UKRAINE
The aim of this article is the research of the budget system in the financial system of Ukraine, assessment of the current state of its development and definition of the conceptual basis for the implementation of fiscal policy in conditions of European integration. The paper summarizes the current approaches to the structuring of the financial system of Ukraine, the place and role of the budget system in the structure of the financial system of Ukraine, analysis of the current state of its functioning. The current research results have formulated the ways for the efficiency and effectiveness of fiscal policy increase to macroeconomic stability, balance and stability of the budget system in terms of European integration.