DELIMITATION OF CIVIL AND FINANCIAL LEGAL OBLIGATIONS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 44, Issue 2
Abstract
The main objectives of this article are to define the legal nature of various types of obligations with respect to public funds and to establish the content of public legal constructions of obligations in Financial law. Particular attention should be drawn to the fact that the acts of financial legislation often provides guidance on the obligations related to the use of public funds, but civil liabilities are by their legal nature (the state guarantees, government loans, etc.). It is therefore proposed to use the terms budget or tax obligation and other similar terms are only for public law structures.
Authors and Affiliations
С. В. Очкуренко
Keywords
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