Results of the interrelation of some financial powers of the state bodies of the general and special financial competence

М. О. Перепелиця

Abstract


Problem Setting. In the article some financial powers of the Verkhovna Rada of Ukraine, of the State Fiscal Service of Ukraine and the National Bank of Ukraine in their interrelation with each other have been analyzed.

Analysis of the recent researches and publications. Considering this problem the author notes that the state in the course of the administration of public affairs realizes the whole number of the necessary functions providing of the political stability, regulation of the economy and business support, promotion of the development of education, science and culture, environment protection, security and international cooperation etc. However, realization of these functions is impossible without implementation of the financial activity the main sense of which is expression of interests of the society as a whole (or, at least, of its majority).

Paper objective. In the article it has been stressed that study of this problem is directly connected with the investigation of the state bodies problem realizing the powers in the sphere of the public finance as it is from the quality of their work the positive result still depends to the achievement of which the state should strive .We are talking about that in the implementation of the state financial activities bodies of all three branches of power and also local government bodies has been taken part. Of course, all of them take part within their competence and assigned tasks. For some of them such an activity is not the primary (though no less important) and   number of the state structures are just exclusively created with the purpose of the financial functions implementation. In connection with this all the state bodies during the financial activity implementation are distributed to the bodies of the general financial competence and bodies of the special financial competence And it is from the realization of their powers depends the achievement of the effective and sustainable result on providing of the stable functioning of the whole state  financial system .

Paper main body. The key issue here is as following – why, from one side, the state has created the system of the necessary powers bodies and gave them necessary financial powers so essential in order to achieve the goals set before them and from, the other side, the realization of these powers does not allow the achievement of the planned sustainable result in the financial legal relations, that is, stable functioning of the economic relations. In other words, the question is as follows: whether the nature of the state bodies competence having the general and special financial powers corresponds to the achievement of the goals designated in the legislation (we are primarily talking about the Constitution of Ukraine and the Budget Code of Ukraine) concerning worthy of a person’s life and what problems exist in connection with these problems which do not allow to achieve goals set before.

Conclusions. Within the framework of the tasks set before the given problem has been investigated. When considering of the interrelation of some financial powers between the bodies of the general finance competence (Verkhovna Rada of Ukraine) and bodies of the special financial competence (State Fiscal Service, National Bank of Ukraine) the author comes to the conclusion on the direct influence of the financial powers of the one state bodies on the results of the other activity. In this case the achievement of the positive results (effective and stable functioning of the state financial system) is possible only in the case when the state bodies as general so special competence pursue the single but not different goals of their financial activity. 


Keywords


state body of the general and special financial competence; financial powers; financial system; financial activity; public interest

References


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Zapol'skij, S. V. (2008). Diskussionnye voprosy teorii finansovogo prava. Moscow: Jeksmo, 154.

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Marks, K., Jengel's, F. (1954). Sochinenija: in 50 volumes. Second edition. Moscow: Gospolitizdat, 1954–1986, 3, 663.

Pro Nacional'nyj bank Ukrai'ny: Zakon Ukrai'ny vid 20.05.1999 № 679 (1999). Vidomosti Verhov. Rady Ukrai'ny, 29, article 238.

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DOI: https://doi.org/10.21564/2414-990x.129.52049

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