ПРАВОВЕ РЕГУЛЮВАННЯ ДІЯЛЬНОСТІ БЮДЖЕТНИХ УСТАНОВ У СИСТЕМІ ФІНАНСОВОГО ПРАВА УКРАЇНИ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 6, Issue 2
Abstract
The article is devoted to problems of legal regulation of the activity of budgetary institutions in the system of financial law of Ukraine. The basic concepts and qualifications of budgetary institutions was analyzed and identified, and an extended analysis of subjects of financial law of Ukraine was provided. The conclusion made about the possibility of public institutions to be subjects of financial law and financial relations, the content of which is the ability to have rights and obligations enshrined in the tax legislation, to implement them and bear financial responsibility in the event of improper performance (or failure).
Authors and Affiliations
К. Е. КОСЯЧЕНКО
Keywords
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