Сутність фінансово-правового захисту у науці фінансового права
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Дата
2022
Автори
ORCID
DOI
https://doi.org/10.32840/pdu.2022.4.12
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Право та державне управління. - 2022. - № 4. - С. 85-92
Анотація
Досліджено сутність фінансово-правового захисту, як категоріальної
новели фінансово-правової науки та діяльності щодо фінансово-правового забезпечення соціального захисту громадян. Зазначено, що практика бюджетної діяльності свідчить про недостатність обсягу коштів на фінансування нагальних потреб з соціального захисту, що потребує удосконалення правого механізму розподілу та використання бюджетних видатків.
The problems of effective financial and legal regulation of public relations are related to the formation, distribution and use of state financial resources, necessary for the development of the economy, state defense, management and maintenance of state authorities, as well as financing the provision of public goods and services. Financial provision of social protection of the population is constantly the object of legislation and is studied in scientific works in various aspects, which indicates both the relevance of the topic and the need for its development. Funding social protection of the population in full and in the forms determined by the state is a priority task of the financial activity of the state. The performance of social functions by the state is based on the legal principles of distribution and use of budget funds, the volume and directions of financing of which are determined by the annual law of Ukraine on the State Budget. The practice of budgetary activity shows the insufficiency of the amount of funds for financing urgent needs for social protection, which requires improvement of the right mechanism of distribution and use of budget expenditures. From these positions, it is expedient to update the categorical apparatus of the science of financial law by introducing the concept of «financial and legal protection», as a financial and legal category that characterizes the purpose and task of legal regulation of budget expenditures. The definition of financial and legal protection as financial and legal relations that arise in the process of financial activity of the state, namely in the process of distribution and use of public financial resources on the basis of legal facts, namely, regulatory and legal acts, characterize the specific legal nature, which is determined the nature of financial law as a field in the legal system of Ukraine. Taking into account the practice of budgetary activity in relation to social protection, let us dwell in detail on the essence of financial and legal protection of citizens, as a direction of public financial activity of the state and a link of the financial system, related to public expenditures directed to the financing of social benefits, privilege and guarantees.
Исследована сущность финансово-правовой защиты, как категориальной новеллы финансово-правовой науки и деятельности по финансово-правовому обеспечению социальной защиты граждан. Отмечено, что практика бюджетной деятельности свидетельствует о недостаточности объема средств на финансирование насущных нужд социальной защиты, что требует усовершенствования правого механизма распределения и использования бюджетных расходов.
The problems of effective financial and legal regulation of public relations are related to the formation, distribution and use of state financial resources, necessary for the development of the economy, state defense, management and maintenance of state authorities, as well as financing the provision of public goods and services. Financial provision of social protection of the population is constantly the object of legislation and is studied in scientific works in various aspects, which indicates both the relevance of the topic and the need for its development. Funding social protection of the population in full and in the forms determined by the state is a priority task of the financial activity of the state. The performance of social functions by the state is based on the legal principles of distribution and use of budget funds, the volume and directions of financing of which are determined by the annual law of Ukraine on the State Budget. The practice of budgetary activity shows the insufficiency of the amount of funds for financing urgent needs for social protection, which requires improvement of the right mechanism of distribution and use of budget expenditures. From these positions, it is expedient to update the categorical apparatus of the science of financial law by introducing the concept of «financial and legal protection», as a financial and legal category that characterizes the purpose and task of legal regulation of budget expenditures. The definition of financial and legal protection as financial and legal relations that arise in the process of financial activity of the state, namely in the process of distribution and use of public financial resources on the basis of legal facts, namely, regulatory and legal acts, characterize the specific legal nature, which is determined the nature of financial law as a field in the legal system of Ukraine. Taking into account the practice of budgetary activity in relation to social protection, let us dwell in detail on the essence of financial and legal protection of citizens, as a direction of public financial activity of the state and a link of the financial system, related to public expenditures directed to the financing of social benefits, privilege and guarantees.
Исследована сущность финансово-правовой защиты, как категориальной новеллы финансово-правовой науки и деятельности по финансово-правовому обеспечению социальной защиты граждан. Отмечено, что практика бюджетной деятельности свидетельствует о недостаточности объема средств на финансирование насущных нужд социальной защиты, что требует усовершенствования правого механизма распределения и использования бюджетных расходов.
Опис
Ключові слова
фінансово-правовий захист, financial and legal protection, финансово-правовая защита, соціальний захист, social protection, социальная защита, Україна, Ukraine, Украина, державне фінансування, state funding, государственное финансирование, соціальні права громадян, social rights of citizens, социальные права граждан, видатки, expenses, расходы, бюджетна діяльність, budgetary activity, бюджетная деятельность
Бібліографічний опис
Крет, Ю. М. Сутність фінансово-правового захисту у науці фінансового права / Ю. М. Крет // Право та державне управління. - 2022. - № 4. - С. 85-92. - DOI: https://doi.org/10.32840/pdu.2022.4.12.