Procedure for amending the law on the state budget of Ukraine: current state of legal regulation

Abstract

The published article is determined for studying such a question as the latest changes to the procedure for introducing amendments to the current law on the annual budget of Ukraine during its validity, in connection with Ukraine's fulfillment of its obligations to the International Monetary Fund. The purpose of this article is analyzing of the latest amendments to the current law on the annual budget of Ukraine during its operation as part of the budget process and their legislative regulation as part of budget legislation. The authors analyzed the procedure for making changes to the Law on the State Budget of Ukraine in accordance with the Budget Code of Ukraine and the Law of Ukraine " On the Rules of Procedure of the Verkhovna Rada of Ukraine " No. 1861-VI dated February 10, 2010. The authors studied the procedure for creating expert opinions on draft laws by the Ministry of Finance of Ukraine. The main attention was given to the characterization of the procedure for making changes to the Law on the State Budget of Ukraine as a holistic process, which is regulated by various legislative acts at various stages.