Authors: Roman Zykov and Harm Mulder


This article contains the analysis of developments in the budgetary legislation, which occurred during the last decade in Ukraine and Kazakhstan. In essence, the article focuses on the matters of provision of guarantees by the local authorities. The authors take a look at the evolution of the constitutional, budgetary, financial, civil and administrative legislation in connection to the issues of the budgetary guarantees in the both countries. Employing a comparative approach, the authors draw parallels between two independently developing legal systems which share a common legislative past.

In: Review of Central and East European Law