Constitutional legal regulation of a fiscal jurisdiction of parliaments in foreign countries.
Journal Title: Альманах права - Year 2018, Vol 9, Issue 9
Abstract
In article the concept of constitutional legal status of parliament which is understood as set of precepts of law which to contain in the constitution, other legal acts is researched, characterizes its provision in the system of public authorities and includes a number of components – elements. From them on the first place it is necessary to determine regulations about social appointment of parliament which are concretized in its principles, the purposes and tasks. The second component of constitutional legal status is created by regulations which determine competence of parliament. It consists of functions and also specific powers. Separation of parliaments depending on competence amount is considered: absolutely unrestricted, rather limited. The concept and content of a fiscal jurisdiction of parliaments of foreign countries which consists of the main directions of financial activities of the state and also specific powers according to income and expenses of the state, establishment of the taxes and other powers in the financial sph ere determined by the law is determined. Some ways of enhancement of the Ukrainian legislation in the fin ancial sphere are offered.
Authors and Affiliations
Nina Mialovytska
Keywords
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