Випуск: № 8, 2023
Doi: https://doi.org/10.37634/efp.2023.8.20
Статтю присвячено охарактеризуванню особливостей функціонування бюджетної системи як складника бюджетного устрою в умовах військового стану, що є одним з надважливих питань життєздатності нашої держави. Отже, можна виділити три основних складника бюджетного устрою: основні принципи організації бюджетної системи; розмежування доходів і видатків між бюджетами; повноваження органів законодавчої і виконавчої влади для забезпечення функціонування бюджетної системи. Кожен з цих складників має свої особливості реалізації в умовах воєнного стану.
Ключові слова : державний бюджет, місцевий бюджет, бюджетна система, бюджетний устрій
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