Tasks of Financial Law Science in Terms of the Development of Economic Relations in Ukraine

Анотація

<strong>Problem statement.</strong> The author has researched the links of the financial system of Ukraine, which create institutions and sub-branches of financial law, taking into account their purpose within the system of material production, namely the formation of public financial resources, distribution and use at the level of the state and regions. The market conditions of economy management have been analyzed, which is the basis for proving the need of updating the legal principles of financial and legal institutions’ regulation and clarifying their essence. It has been found out that the concept of financial and legal relations requires modern approaches to the legal forms of the state’s financial activity and relations that are formed in the process of these activities. Based on the examples that characterize significant changes in the economy management and affect the financial legislation and all parts of the financial system of the country, the author has proved the need to update the components of the science of financial law. The used<strong> methods</strong> are logical and semantic while studying the concept and components of the financial system of the country and financial and legal science. Structural and logical – was used in the analysis of specific features of legal regulation of financial relations. Dialectical was used in considering modern aspects of financial activity of the country, their influence on the construction of financial and legal categories, institutions and sub-branches and establishing the criterion for their systematization. The tasks of the development of financial and legal science were determined while using the formal and legal method of scientific cognition. The <strong>purpose</strong> of this paper is to determine the actual criterion for systematizing the components of the science of financial law and updating the tasks of its further development on the basis of the analysis of current realities within financial relations.<strong> Results.</strong> The author has offered to define a modern legal institute as the system-forming category of the components of the structure of financial and legal science, namely – financial activity of the state, the components of which need updating at all levels of state regulation of economic relations. It has been proved that considering the importance of legal provision for the circulation of public financial resources, the system of the science of financial law can be ordered from the links that make up the general and special parts of the financial law and are formed in accordance with the general provisions of the financial law theory and from the categories, institutions and sub-branches, which are organized according to the directions of the state’s financial activity. <strong>Conclusions.</strong> The author has formulated the main tasks to be solved for the construction of the modern system of the science of financial law and for the provision of high-quality financial and legal regulation of economic relations: improvement of financial legislation, determination of the essence of existing elements of the financial system of the state, which are not regulated by financial and legal norms, introduction of new legal categories and institutions into scientific circulation, elimination of gaps in the current financial legislation and in scientific publications

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