Monograph “Public finance: legal aspects” is a paper written by the team of leading Ukrainian scholars in the sphere of finance law and initiated by Financial Law Center and Department of Financial Law of Taras Shevchenko National University of Kyiv.
All monograph’s authors are representatives of Ukrainian financial law school which was founded by Lidiia Voronova. In memory of our Teacher, Financial Law Center was founded to study the problems of legal regulation of public finance, and this monograph was prepared.
In the monograph, scholars presented their vision of solving the most topical problems at legal regulation of financial relationships. The concept of public financial activity is covered; the powers of bodies carrying out public financial activity in Ukraine are investigated; issues of the activities of local self-government bodies under the conditions of financial decentralization are considered; the concepts and features of public funds are determined; the content of public interest in tax law is presented, and the essence of the subject-matter of financial law is studied, etc.
The monograph includes the following topics:
Functions of financial law: theory and practice of the implementation (Emiliia Dmytrenko, Yurii Pyvovar);
Modern world: a new approach to the legitimacy of public finance (Danil Getmantsev);
Public interest and its realisation in tax law (Olena Hedziuk);
Legal content of the concept “Public fund of means” (Nataliia Iakymchuk);
Procedural norms in the financially-legal regulation (Liubov Kasianenko, Tamara Latkovska);
Special aspects of legal status of state authorities that perform public financial activity (key challenges and the ways to address them) (Nataliia Kovalko);
The financial nexus between an individual and a state (Yevhen Marynchak);
General principles of financial law (Svitlana Nischymna);
Basic theoretical problems of determining the place of financial law in the system of law (Sergii Ochkurenko);
Target determination of financial and legal instrumentarium in the development of Ukrainian innovative policy (the issue of variable geometry) (Olena Orliuk);
Finance and legal regulation of self-governing authorities activity under the conditions of decentralization (Nadiia Pryshva);
Public and private financial control: limits of legal regulation (Lesia Savchenko);
The emergence of central banks and finance-legal status of National Bank of Ukraine (Vladyslava Savenkova).
The monograph will be useful to scholars, students and anyone who is interested in financial law issues.
Recommended for publication by the Academic Council of Law Faculty
of Taras Shevchenko National University of Kyiv