До питання про фінансово-правну сутність поняття субсидіарності / To the Issue of Financial-Law Nature of Subsidiarity
Journal Title: Журнал східноєвропейського права - Year 2018, Vol 55, Issue
Abstract
The Financial-Law nature of subsidiarity as a principle is investigated in the article. Ukrainian Financial-Law doctrine still does not have enough researches in this branch of legal knowledge. Firstly, author compares three concepts of subsidiarity: Constitutional-Law, Administrative-Law and Financial-Law. With no doubt, Constitutional-Law concept has a basic meaning because this branch of law has a special place in the trio of Public-law ones. After examining the constitutionalists' research papers the conclusion about main subsidiarity features is made. It is important for the basic understanding of the Financial-Law subsidiarity concept. Secondly, author analyses Administrative-Law concept of subsidiarity as the principle of public government. This is also important for the main goal of the article achieving since the concept of state governing has been changing in Ukraine now and subsidiarity principle is one of the most basic for its understanding and realization in practice. In addition to that, public governing has a dialectical connection with financial and especially budget system. Finally, author examines the problem of Financial-Law subsidiarity concept and comes to the conclusion that now it needs to be qualified much more widely than it was before. Moreover, it is concluded that this concept must be spread not just for public charges, but for public incomes as well. That conclusion is based on Constitutional-Law and Administrative-Law statements which are analyzed earlier as well as on the undisputed connection between public charges and incomes. On the other hand, Budget Code of Ukraine still uses the another concept of subsidiarity, so there are many ways to improve the future concept in order to continue realizing the principle of proper governing in the financial sphere.
Authors and Affiliations
Yaroslav Tarasenko
Keywords
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