出版社：Kyiv National Economic University named after Vadym Hetman
摘要：The essence, the stages of formation and development of the budget system of the European Union (EU) are revealed herein, as well as the main directions and mechanisms of consolidation of the national budget of Member States. Therole and place of the EU budget in the system of economic relations of integration association, sources of formation and targeted uses of the common budget. On the basis of the EU legal acts and research of Ukrainian and foreign scholars the principles and general rules were analyzed which govern the budget process, the essence and main reasons of inconsistency of interbudget relations in the EU. The organization and the problems of institutional cooperation in the budgetary system of the EUare studied as well as their impact on the budget policies of the EU and the Member States. Revenues and expenditures of the EU budget, their dynamics, structure, efficiency and role of regional development in the Community were analyzed as well. A mathematical calculation of projected trends of interbudget relations was made, and the author’s vision of application of specific mechanisms and instruments in the EU budget process was motivated herein.
