Annotation: The article is devoted to general analysis of the history of establishment and
development of budget legislation, primarily focused on the institution of budget process,
for the time period starting with the rule of Peter the Great and ending with the present
time. It gives a brief overview of the process of drafting the main financial document of
the country from fundamentally different positions of public administrators and
reformers in the respective periods of existence of various socio-economic formations.
The article has consistently structured and described the basic stages of reforming the
budget legislation, highlighted the specific historical reforms and the facts of smaller-
scale undertaken efforts, which had the most significant impact on the process of
improving the budget system through the prism of the current view of the significance of
historical events. When writing the article system-structural, historical-legal and
comparative-legal methods of research were applied, the result is a general presentation
of the historical period of establishment and development of the institute of budgetary
process in the author's interpretation.
Key words: budget, budgetary system, budget legislation, establishment of the budgetary
process, public finance.
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