About the correlation of financial and legal categories: "the budgetary device and budgetary system"

This article discusses approaches to the definition of the "budget device" category and its relationship to the "budget system" category. The analysis of various points of view of scientists is carried out. It is proposed to distinguish the concept of "structure of the budget system" as an independent characteristic of the internal organization of the elements of the "budget system". The article describes the distinctive features between the concepts of "budget structure" and "budget system".