ISSUES OF PUBLISHING LEGAL REGULATIONS OF ADMINISTRATION IN PUBLIC FINANCE

Author
, associate professor, Kharkiv, pr. Moskovskyi, 75

In heading

 Law;

Signed print

 25.11.2016

Issues number

 2016 - № 4 (27)

Page

 253-266

Type of articles

 Scientific article

Code UDK

 342:351

ISSN print

 2411-5584

Abstract

 Problem setting. Analysis of public finance administration in Ukraine can reveal the following problems of adopting administration regulations: 1) legal framework governing public finance administration in Ukraine is not structured nowadays, common space of administrative and legal regulation of public finance administration has not been created; 2) the rules establishing appropriate procedures and ensuring the correlation between finance administration authorities need improvement; 3) the concepts and characteristics of regulatory administrative acts have not been set in legislation; 4) the concepts of individual (administrative) Act have not been regulated at the legislative level.
Recent research and publications analysis. Some aspects of the adoption of legal regulations in the public finance administration have been studied in the works of such professionals as V. Averyanov, V. Bakumenko, D. Bakhrakh, Yu. Bytyak, G. Breban, V. Garashchuk, S. Zahorodniuk, J. Ziller, I. Koliushko, V. Kolpakov, N. Plakhotnyuk, T. Yaschenko and others.
Paper objective. Legal relations associated with adoption of legal regulations.
Paper main body. Public finances play an important role throughout its history. Important issues of public finance administration are regulated by constitutions and laws. Moreover administrative acts play an important role in the budget, tax, banking and other sectors, as they are a form of administration, able to respond adequately to the changes taking place in modern society, and reflect the needs of social development. The primary character in respect to administrative acts in the financial sector belongs to regulations (mixed form of the act is accepted). As public finance administration is presented by a complex system of government, which are in various bonds and relationships, perform different functions of the state through daily management activities, we can identify two main problems in the adoption of legal regulations.
The first lies in coordinating relations. The complexity of the subject system affects the fact that such relationships arise both vertically and horizontally.
The second problem arises as a result of the adoption of common legal regulations by several entities that administrate public finances.
Conclusions of the research. The selection and use of method of expressing legal forms of administrative actions is stipulated by legal characteristics of forms of government. In the area of public finance administration the main way is rule-making activity which results in appearance of administration legal regulation, that becomes an official document.
In our country the concept of administrative legal regulation and individual (administrative) regulation has not been resolved at the legislative level.
The legal regulation of the public finance administration should be understood as the official written document that is adopted by the subject of public finance administration as a result of rule-making, which is aimed at resolving the process of planned formation, distribution and use of public money funds, which includes the rules of law, has nonpersonal nature and is designed for repeated use.
The individual (administrative) act should be understood as the documents of the subject of public finance administration by which individualized behavior is set unilaterally, some legal implications are generated, and which is aimed at settling financial relations and is binding for the subjects of these relations.
The urgent issue of adopting state-authoritative decisions is lack of legal establishment of procedure for carrying out specific administration actions. It is impossible to provide for all problematic situations in the legislation. Unregulated administrative procedures are rather noticeably manifested in the practice of interaction between administration subjects and during the approval of common legal regulation. It is suggested to improve administrative procedures by the adoption of the Administrative Procedure Code of Ukraine or the law on administrative procedure and the law on normative
legal acts. This will regulate the actions of officials and ensure the rights and freedoms of a person and a citizen. Consolidation of the basic principles and rules of the regulative administrative acts in legislation will contribute to legal certainty and guarantee the rights of citizens and legal persons in cases where the subjects of public finance administration define their rights and obligations.
The ways of improving the legal regulation of systematic formation, distribution and use of public money funds are:
1) adoption of Administrative Procedural Code of Ukraine (or the law on administrative procedure) and the law on legal regulations will contribute to creating a single space of administrative and legal regulation of public finance administration;
2) comprehensive settlement of coordinating relations in the system of subjects, administrating public finances, at a level of separate law or code. It became possible because the majority of actions performed by subjects have the same focus and functionality – to ensure effective implementation of state financial policy;
3) legal definition of the characteristics of normative and non-normative legal regulations;
4) improvement of administrative legal regulations should be viewed in two dimensions that characterize a) processes of reforming public administration; b) processes of European integration.
Short Abstract for an article
Аbstract. The content of legal regulations of administration in public finance, their distinctive features differing them from individual (administrative) acts has been defined. The urgent issues of publishing legal regulations in the financial sector have been identified.

Keywords

 Аcts of administration, legal regulations of administration, individual acts of administration, public finance.

Reviewer

External reviewer

Article in PDF

 4 253-266

Bibliography

 none

Code DOI

This post is also available in: Ukrainian

03.10.2016