ON THE ISSUE OF DEFINING THE CONCEPT OF THE MECHANISM OF ADMINISTRATIVE AND LEGAL REGULATION OF THE FISCAL POLICY IN UKRAINE
Journal Title: Юридичний бюлетень - Year 2018, Vol 8, Issue
Abstract
The article analyzes scientific views of scientists on the definition of such concepts as “mechanism” and “mechanism of administrative and legal regulation”. It is determined that the mechanism of legal regulation – a set of certain elements, through which the state exercises a legal influence on certain legal relationships with a view to their regulation and ordering. It was clarified that under the fiscal policy of the state should be understood the whole set of legally determined measures and instruments used by the state in order to ensure the effective work of the budget and tax systems of Ukraine in order to develop the entire economy of the state as a whole. It is concluded that the mechanism of administrative legal regulation of fiscal policy in Ukraine in the conditions of European integration should be understood as a set of determined by the norms of administrative law means and tools used by the authorized bodies of state power in order to provide effective management activities aimed at adaptation of the budget and tax system of Ukraine to the conditions that apply to our state by the European Community. It is noted that the financial well-being of the entire country in general and each citizen in particular depends on how effective the mechanism of administrative and legal regulation of fiscal policy implementation in Ukraine will be in the conditions of eurointegration. The most characteristic features of this mechanism should be attributed: exists and functions for the specific purpose; aimed at solving common problems of society and state; is characterized by dynamism, because it requires active managerial actions on the part of the legislator; formed under the influence of the European Community; has a specific object of influence.
Authors and Affiliations
Михайло Ігорович Соф’їн
Keywords
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