№ 8/2015

Fìnansi Ukr. 2015 (8): 114–127

THEORY AND HISTORY OF FINANCES

KONDRATIUK Serhii

The genesis of the budget in the Great Britain in the context of constitutional history and parliamentarism

In the article it is considered the genesis of the budget in the Great Britain as financial and legal institute in the light of constitutional history and parliamentarism. It is disclosed historical basis for the emergence of the budget - the emergence of parliament and the constitutional bases in England. A historical precondition to the emergence of budget as a product of constitutional democracy is defined as the right of the British Parliament on the establishment and collection of taxes under the law and control over their spending. It is formed a historical periodization of the genesis of budgetary relations and the budget itself in the Great Britain in the context of parliamentarism and constitutional foundations. The fundamental principles of the classic budget in the Great Britain, as financial and legal institute, are defined: parliament voting for public revenues and expenditures; annual publication of the budget report by chancellor (minister) treasury to the parliament and periodic approval of the budget; continuous parliamentary financial control of budget expenditures through the National Accounting Chamber. The paper reveals the etymological origin of the “budget” definition and its relationship to the history of parliamentarism and constitutional foundations in England. It is approved England as the first origin country of budgeting, which has historically singled out budget as a public institute. The usefulness of the British experience for Ukraine is underlined.

Keywords: genesis of the budget, Magna Carta, parliament, Bill of Rights, approval of public expenditures and revenues, budget speech, chancellor (minister) treasury.

JEL: H11, H50, H61, K10, N01.

KONDRATIUK S. . The genesis of the budget in the Great Britain in the context of constitutional history and parliamentarism / S. . KONDRATIUK // Фінанси України. - 2015. - № 8. - C. 114-127.

Article original in Ukrainian (pp. 114 - 127)

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