Gnatovskaya, A.I. Role of municipal unit in Russian and Ukrainian budget law

Abstract: The article describes the possibility of use of the term «municipal unit» in Ukrainian law via adoption of the experience of Russian financial science. The author defines the characteristic features of municipal union, as provided for in the Constitution of Ukraine, and she also points out the lack of the term, which would unite them. In spite of the fact, that Ukrainian legislation uses the term «municipal self-government», one should remember that it is not possible to unite the terms «municipal self-government» and «municipal unit», since the municipal self-government is a right of territorial community, while the municipal unit is comprised by the territory and its inhabitants with their rights and interests. The author gives propositions for the possible types of municipal units in Ukraine, taking into account its administrative and territorial structure and unitary nature. The article also includes characteristics of the term «budget», as an object of budget relations, which are formed between the municipal units and the state, as well as the analysis of its material, economic, legal and political bases.

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