LAWMAKING ISSUES IN THE REGULATION OF FINANCIAL RELATIONS

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

Published: Dec 18, 2018

  Nataliia Uvarova

  Oleg Mikhalskyi

  Igor Bohdaniuk

Abstract

The aim of the article. The problematic issues of financial legislation are revealed, as well as the adoption of financial and legal provisions as one of the stages of financial legal regulation is considered. The subject of the study is lawmaking issues in the regulation of financial relations. Methodology. The study is based on an analysis of legal provisions regarding the legal regulation of financial relations in Ukraine. The comparative legal method enabled to study certain provisions of the legislation of Ukraine on financial relations, followed by the application of positive foreign experience in this sphere. The results of the study revealed the need for a detailed study of the problem. The most significant element for the existence and development of tax relations is considered. The author’s approach to improving the tax legislation of Ukraine is exposed. Practical implications. Theoretical and legal foundations of financial relations in the economic and legal sphere are considered. A comparative legal study of legal provisions that affect the lawmaking issues in the regulation of financial relations and on this basis the definition of ways to improve the domestic legislation in this area. Relevance/originality. The analysis of financial relations raises the issue of codification and harmonization of tax legislation that mediate the development of the tax system since the efficiency of the tax system of Ukraine, the Russian Federation, and other countries depends on the uniformity of legal concepts used in the legal regulation of financial, banking, budgetary, tax activities.

How to Cite

Uvarova, N., Mikhalskyi, O., & Bohdaniuk, I. (2018). LAWMAKING ISSUES IN THE REGULATION OF FINANCIAL RELATIONS. Baltic Journal of Economic Studies, 4(4), 351-355. https://doi.org/10.30525/2256-0742/2018-4-4-351-355
Article views: 238 | PDF Downloads: 179

##plugins.themes.bootstrap3.article.details##

Keywords

law making, financial legislation, law enforcement, legal provisions, tax

References

Alekseev, S. S. (2009). Obshchaia teoriia prava: uchebnik [The general theory of law: A teaching manual] (2nd ed.). M.: Prospectus, 576 p. (in Russian)

Korenev, A. P. (1978). Normy administrativnogo prava i ikh primenenie [Norms of administrative law and their application]. M.: Juridical literature, 142 p. (in Russian)

Skakun, O. F. (2001). Teoriia derzhavy i prava: pidruchnyk [Theory of State and Law: A teaching manual]. Kh.: Konsum, 656 p. (in Ukrainian)

Kelman, M. S., Murashin, O. H. (2002). Zahalna teoriia prava (zi skhemamy, krosvordamy, testamy): pidruchnyk [General theory of law (with schemes, crossword puzzles, tests): A teaching manual]. K.: Condor, 583 p. (in Ukrainian)

Nersesiants, V. S. (Ed.). (2006). Problemy obshchei teorii prava i gosudarstva: ucheb. dlia vuzov [Problems of the general theory of law and the state: A teaching manual]. M.: Norma, 832 p. (in Russian)

Radko, T. N. (2009). Teoriia gosudarstva i prava: ucheb. [Theory of State and Law: A teaching manual] (2nd ed.). M.: Prospekt, 752 p. (in Russian)

Nevzorov, I. L. (2002). Printsip zakonnosti v pravoprimenitelnoy deiatelnosti [The principle of legality in law enforcement] (Dissertation of PhD in specialty 12.00.01). Kharkov, 196 p. (in Russian)

Rohach, O. Ya. (2003). Kodyfikatsiini akty v systemi zakonodavstva Ukrainy [Codification acts in the system of legislation of Ukraine] (Dissertation of PhD in specialty 12.00.01). Uzhhorod, 209 p. (in Ukrainian)

Demin, A. V. (2008). Nalohovoe pravo Rossii: ucheb. posobie [Tax law of Russia: A teaching manual]. M.: RIOR, 380 p. (in Russian)

Pohorelov, Ye. V. (2000). Kodyfikatsiina diialnist v pravovii systemi Ukrainy [Codification activity in the legal system of Ukraine] (Dissertation of PhD in specialty 12.00.01). Kh., 166 p. (in Ukrainian)

Kerimov, D. A. (1955). Zakonodatelnaia deiatelnost Sovetskoho hosudarstva [Legislative activity of the Soviet state]. M.: Gosyurizdat, 134 p. (in Russian)

Kerimov, D. A. (1962). Kodifikatsiia i zakonodatelnaia tekhnika [Codification and legislative technique]. M.: Gosyurizdat, 104 p. (in Russian)

Bilous, I. V. (2011). Problemy zastosuvannia norm [Podatkovoho kodeksu Ukrainy Problems of application of the norms of the tax code of Ukraine] Proceedings from International Scientific and Practical Conference to the 10th anniversary of Scientific Institution on Financial Law in the XXI Century: Achievements and Prospects (October 4-7). K.: Alerta. (in Ukrainian)

Khudiakov, A. I. (2010). Izbrannye trudy po finansovomu pravu [Selected Works on Financial Law]. St.-P.: Judicial center – Press, 472 p. (in Russian)

Podatkovyi kodeks Ukrainy [Tax code of Ukraine] (2011). Vidomosti Verkhovnoi Rady Ukrainy [Bulletin of the Verkhovna Rada of Ukraine], no. 13-14, no. 15-16, no. 17. Art. 3. (in Ukrainian)

Sevruk, V. H. (2017). Normatyvno-pravovi zasady protydii pravookhoronnymy orhanamy Ukrainy zlochynam, shcho vchyniayutsia orhanizovanymy hrupamy i zlochynnymy orhanizatsiiamy, yaki sformovani na etnichnii osnovi [Normative legal principles of counteraction of law enforcement bodies of Ukraine to crimes committed by organized groups and criminal organizations, which are formed on an ethnic basis]. Molodyi vchenyi, 4, 337-342. (in Ukrainian)

Pavlenko, S. O. (2017). Normatyvno-pravovi zasady protydii diialnosti destruktyvnykh relihiynykh orhanizatsii: vitchyzniani realii ta zarubizhnyi dosvid [Regulatory and legal principles of counteraction to the activities of destructive religious organizations: Domestic realities and foreign experience]. Pidpryiemnytstvo, hospodarstvo i parvo [Entrepreneurship, Economy and Law], 2(252), 272-282. (in Ukrainian)

Kucheriavenko, N. P. Vvedenie v teoriiu nalohovogo prava [Introduction to the theory of tax law] (Vol. 2). Kurs nalohovogo prava [The course of tax law] (Vols. 1-6). Kharkov : Legas, 600 p. (in Russian)