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From the publisher:

The textbook, taking into account the Budget Code and the Tax Code, covers the issues of theory and practice of budget formation and use, peculiarities of construction and functioning of the budget system of Ukraine. Its components, the system of revenues, budget expenditures and interbudgetary relations are comprehensively described. Particular attention is paid to expenditures on economic activity and science, social and cultural activities, defence, public order and administration. In terms of structure and content, the textbook corresponds to the regulatory programme of the course. For students of economic specialities, postgraduate students, teachers, researchers, and anyone interested in the formation and use of the budget and the functioning of the budget system.