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The purpose of this study is to provide a comprehensive and detailed analysis of the legal regulation of the Ukrainian budget system and to identify ways of overcoming and preventing them. The methodological basis of the study is utilizing a combination of qualitative and quantitative research methods. The methodology includes a legal analysis of current legislation, case studies, and statistical data analysis to provide a comprehensive understanding of the current state of the budgetary system in Ukraine. Their choice was determined by the purpose and objective of the study's research, taking into account its object and subject matter. The place of the budget system in the financial system of Ukraine is clarified. The methodological elements of the system of budget law sources, their distinction by legal force (building a hierarchy of acts of budget legislation, types of acts of budget legislation) are defined. As a result, scientific research has made it possible to characterise the specific features of the legal basis for the budget system of Ukraine.