budget funds

Anatolii Lutsyk1, Maryna Pravdiuk2, Oleh Deneha3, Vadym Puhalskyi4, Inesa Shepel5
1PhD in Economics, Associate Professor, Associate Professor of the S. I. Yuriy Department of Finance, West Ukrainian National University, Ternopil, Ukraine.
2Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Taxation, Faculty of Accounting, Finance and Audit, Vinnytsia National Agrarian University, Vinnytsia, Ukraine.
3PhD in Law, Associate Professor, Interregional Academy of Personnel Management, Kyiv, Ukraine.
4PhD in Economics, Associate Professor, Associate Professor of the Department of Finance, Banking, Insurance and the Stock Market, Faculty of Management and Economics, Khmelnytsky University of Management and Law named after Leonid Yuzkov, Khmelnytsky, Ukraine.
5Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Entrepreneurship, Accounting and Finance, Faculty of Economics, Kherson State Agrarian and Economic University, Kherson, Ukraine.