MALYNIAK, Bohdan. “BUDGET EXPENDITURES: EVOLUTION OF CONCEPTUAL UNDERSTANDING, THEORETICAL AND PRAGMATIC JUSTIFICATION OF ESSENCE”. Scientific journal «World of Finance», no. 4(81) (January 16, 2025): 36–49. Accessed May 18, 2026. https://sf.wunu.edu.ua/index.php/wof/article/view/1759.