Open AccessCURRENT ISSUES OF REGULATORY AND LEGAL SUPPORT OF BUDGET SECURITY IN UKRAINE
Author(s) -
К. В. Бартащук
Publication year - 2020
Publication title -
ûridična nauka
Language(s) - English
Resource type - Journals
ISSN - 2222-5374
DOI - 10.32844/2222-5374-2020-106-4-1.07
Subject(s) - solvency , state (computer science) , social security , budget process , federal budget , constitution , business , democracy , accounting , public administration , finance , political science , law , computer science , politics , algorithm , market liquidity , fiscal year
The article is devoted to the characteristics of the regulatory and legal support of budget security in Ukraine. Regulatory and legal support of budget security is understood as a state view of its essence and content, which determines the official ideas and views that relate to it, including the conditions and procedure for cooperation between the state and society in ensuring budget security. A classification of doctrinal interpretations of the concept of "budget security" was proposed, namely: the ability of the state to effectively perform its own tasks and functions with the help of the budget; the ability of the banking system to ensure the rational formation and use of budget funds to ensure financial stability and independence of the state; the state of ensuring the solvency of the state; the process of developing, implementing and monitoring budget execution; an indicator for assessing the effectiveness of public policy in social and other spheres of public life and the performance of its functions. The author's interpretation of the concept of "budget security" as ensuring the safe state of public economic relations, which mediate the formation and use of a centralized fund of financial resources of state and local levels, designed to ensure the tasks and functions of these entities, creating conditions for development and strengthening democratic, social, legal state. It was proved that the regulatory and legal support of budget policy has a hierarchical organization and covers the Constitution of Ukraine, codes of Ukraine (Budget Code of Ukraine, Tax Code of Ukraine, Criminal Code of Ukraine, Code of Administrative Offenses), laws of Ukraine "On State Budget for… year" , a number of laws regulating relations in the field of budget security, as well as bylaws that ensure the implementation and enforcement of the mechanism of budget security of Ukraine, resolutions and regulations governing the work of state bodies and institutions in the field of budget security, decisions and normative legal acts of local authorities and local self-government bodies in the researched sphere. The leading role in the researched problems is played by a number of international acts ratified by Ukraine, the norms of which directly or indirectly concern ensuring the budgetary security of the country.