Фінансова діяльність держави


  • Дамірчиєв М. І. доктор юридичних наук, доцент кафедри фінансового права Національного юридичного університету імені Ярослава Мудрого




У статті розкрито сутність категорії «фінансова діяльність держави». Було розглянуто історію виникнення цієї категорії, думки вчених щодо її важливості. Також були окреслені суб’єкти, які займаються фінансовою діяльністю та їхня зазначена їхня компетенція.


Problem setting: An adequate level of legal regulation by the state of all the most important processes of society is the key to its successful development. A developing country will change the means and methods of its impact to the economy, which usually occur by creating new regulations or amending old ones to bring them into line with the requirements of world scientific and technological development. And because of its results, which don’t go unnoticed financiallaw sphere, new social relations, that need to be regulated by the legislative branch, arose. Improving of the country`s financial legislation is a continuous process that should be its priority. This activity is also considered as a priority for scientific and legal researches, because the legislator, during the rule-making activities, which are usually aimed at improving financial legislation, in most cases turn to scientists to analyze drafts of the law by scientific point of view. This process is due to the desire of the legislator to take into consideration all of possible risks during the rule-making process precisely so that at stage of law enforcement the subjects of law don’t face certain obstacles associated with improper legal regulation. Thus, the legislation can’t be ideal and provide full-fledged legal regulation of a particular area of financial relations due to the fact that these relations are dynamic and don’t stand still. Therefore, the main task of the legislator is to create such legislation that will be able to regulate public relations as much as possible, in which all risks will be taken into account and which all the most important procedures will be regulated at the appropriate level.

Target of research. The main target of this research is to analyze a category of financial law as “financial activity of the state”, to determine its subjects and their competence.

Analysis of recent researches and publications. The following scientists were engaged in research of the specified question: L. K. Voronova, D. A. Bekerska, M. P. Kucheryavenko, O. A. Dmytryk. The question has been studied among foreign researchers: M. M. Alekseenko, S. D. Cypkina, A. I. Hudyakova.

Article`s main body. The article considers the main approaches to the categoty “financial activity of the state”. Also this article examines the history of the emergence of this category, the thoughts of a scientists regarding to its importance. Also, the classification of entities in sphere of financial activity of the state into general and special has been made. Their competence was designated also. In turn, the issue of powers of the Verkhovna Rada of Ukraine, Ukrainian Government, the National Bank of Ukraine and other bodies that play an important role in the financial activities of the state was considered.

Conclusions and prospects for the development. After analyzing the basic provisions related to the financial activities of the state, we can conclude that this category is fundamental and one of the most important not only in the science of financial law, but in law in general. It should also be noticed that without proper legal regulation by the legislator it`s impossible to talk about the proper level of financial activity of the state, because the quality of legal regulation of this area of financial relations is fundamental in the financial activity of the state.