Course description

The purpose of studying the discipline “Budget System” is the formation of basic knowledge of the essence of budget relations and the nature of their impact on society and the acquisition of skills of practical application of knowledge gained by students in the future profession.

The main tasks

The tasks of studying the discipline “Budget System” are:

– study of historical processes of origin, formation and development of budgetary relations in Ukraine and some foreign countries;

– mastering the theoretical foundations of the formation and use of the state budget;

– understanding of the principles of the budget system and the principles of building the budget system of the state;

– formation of theoretical and practical knowledge on methods and sources of formation of budget revenues and directions and forms of financing of expenses;

– mastering the method of determining the amount of budget expenditures that ensure the implementation of state functions;

– formation of knowledge on public credit and public debt management