THE FISCAL FUNCTION IN THE SYSTEM OF CONTROL FUNCTIONS OF PARLIAMENT (INTERNATIONAL PRACTICE AND THE UKRAINIAN REALITY)

In the article the features of performance of the fiscal function of parliaments of foreign countries within the scope of their control functionsare researched. The author examined the procedures of approval of the state budget and amendment thereto; the control over implementation of the budget and making the decision to report on its performance by the government. The features of the execution of a fiscal function of the VerkhovnaRada of Ukraine are analyzed and the status of the Accounting Chamber of Ukraine is defined.
Keywords: a fiscal function, a budget process, control powers, a parliament, government report, an Accounting Chamber.

Valeriy KOLYUKH