SOME ASPECTS OF DEFINING THE LEGAL STATUS OF BUDGET INSTITUTIONS

Apply

SOME ASPECTS OF DEFINING THE LEGAL STATUS OF BUDGET INSTITUTIONS

Journal Title: Право та інновації - Year 2018, Vol 2, Issue 22

Abstract

Problem setting. Despite the fact that today budget institutions are parties of financial legal relations, their legal status can hardly be considered properly defined at the legislative level. It happens due to several factors. There are still discussions among scholars regarding the definition of the concept of legal status, its structure and elements. It is obvious that such doctrinal inconsistency to some extent negatively affects the legal consolidation of the legal position of budgetary institutions. So, the aim of this paper is definition of the legal status of budget institutions. Article’s main body. As it is seen, it is unlikely that the guarantees of the realization of rights and obligations should be attributed to the elements of the legal status of the subject. Taking into account the considered scientific approaches, we find it necessary to include to the elements of the legal status, except the rights and responsibilities, also the responsibility of the subjects of legal relations. Therefore, the legal status of a subject can be defined as a legal category that characterizes the place of the subject in a specific legal relationship and covers the rights, responsibilities and liability for violations of legal norms. The legal status of a budgetary institution provides an opportunity of determination of its role and place in specific legal relationships, it allows us to trace relationships with other subjects of financial legal relations. Consider, that it's incorrect to include to the elements of the legal status of legal norms determining the status. Our position is based on the fact that the rule of law (and, in particular, financial or budgetary law), as a mandatory rule of conduct of subjects, aimed at regulating social relations, and most importantly its purpose - to capture the subjective rights and legal responsibilities of participants of public relations, determine their content and scope. Taking into account the public nature of financial law and the inherent imperative method of legal regulation, we consider the impossibility of including to the elements of the legal status of a budgetary institution of freedoms, which represent the ability to act in accordance with their desires, interests and goals. To our mind, the discretion inherent in liberties and legitimate interests does not allow them to be attributed to the legal status of budgetary institutions. Comparisson of different approaches of the definition of the structure of legal status allows us to make a conclusion that despite significant differences in the establishment of its content, the position of scholars is reduced to the fact that the elements of legal status should include subjective rights, legal obligations and legal responsibility. These elements also characterize the legal status of budgetary institutions. Conclusions and prospects for development. In view of the foregoing, we note that the legal status of budgetary institutions determines their role and place in the relevant legal relations, the scope of rights and responsibilities. It should be characterized by a clear systemic and stability, which will provide the subjects with the guarantee of the realization of their rights, while preventing their abusement.

Authors and Affiliations

D. A. Kobylnik

Keywords

budget institutions legal status legal status elements; subjective rights; legal obligations; legal responsibility.

EP ID EP489316
DOI -
Views 79
Downloads 0