Budgetary Funds Management in Ukraine: Constitutional and International Treaties Regulation

Анотація

The article analyzes important meaning of determining the advantages and threats of choosing a dominant domestic (constitutional) or external (international treaties) vector of budgetary funds administration to ensure the certainty of the development direction of the financial, economic and legal system of the states that are still in the stage of formation. The resolution of this task is an integral part of the characteristics of the state’s basic functioning, with the determination of the primacy of the respective sources regulation.
 The study uses general scientific and special scientific methods, the basis of which is the application of the results of theoretical studies, statistical and other generalized information on the functioning of the legal and financial system of Ukraine. Ukraine recognizes the primacy of international legal regulation, however, if it does not contradict the Constitution.
 In the context of globalization and threats to identity, special measures shall be applied by the state to protect its financial stability and independence. It is stated in the article that special attention should be paid to normative principles, which shall be reflected in the legislation. Moreover, the article analyzes the acts of soft law in the framework of cooperation with international financial organizations, which differ from ‘ordinary’ treaties, but bear a politically binding component. It is concluded that the international obligations of the state, taken under international treaties in the financial and budgetary sphere, cannot create direct consequences for citizens, but must be realized in the legal system through national law-making.

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