| Abstract [eng] |
The principles analysed in the master's thesis are used in the budget formation process of the Republic of Lithuania. To reveal the peculiarities and specifics of these principles, the budget of the Republic of Lithuania is also examined as a separate institute of financial and tax law, and the practice of the Constitutional Court of the Republic of Lithuania is analysed to clarify how the court interprets the legal regulation of the budget formation process in its jurisprudence. These decisions are of great importance in establishing a clear, uniform and consistent interpretation of the law, therefore it stabilizes the budget formation process. The relevance of the topic is manifested in the fact that the principles of the budget process are one of the most important institutes in the budget formation process, on which the budget is formed depends. Considering that the legal consolidation of these principles is not sufficiently detailed, it is appropriate to examine the legal acts and legal literature in more detail to present the content of these principles as accurately as possible. The application of the analysis of financial and tax legislation and doctrine has allowed us to determine that the consolidation of the principles of the budgeting process in legislation and doctrine is quite limited. However, the content of individual principles has been revealed, therefore it should be emphasized in the work that different principles of the budgeting process have different applications. To reveal the topic of the master's thesis and achieve the goal of the work, a systematic, logical, descriptive, analytical, linguistic and comparative method was used. |
