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Financial Law and Management
Reference:
Kucheryavenko, N.P.
On harmonization
of nature and type constructions
when regulating budget incomes
// Financial Law and Management.
2014. № 1.
P. 120-140.
URL: https://en.nbpublish.com/library_read_article.php?id=63624
Kucheryavenko, N.P. On harmonization of nature and type constructions when regulating budget incomesAbstract: This article concerns constructions used when regulating budget incomes. The author evaluates the improvement of efficiency of legal regulation of budget incomes based on the tax law of Ukraine. The author points out the contradictions in the legal mechanism due to the inconsistencies in the nature and type constructions. The article includes detailed analysis of the provisions of the Tax Code of Ukraine, the Budget Code of Ukraine and other normative acts in the sphere of financial law. Special attention is paid to the legal regulation in the Republic of Crimea. The article includes analysis of problems of Ukrainian financial law based upon the rich variety of legal materials. The author analyzes a large number of legal sources, which makes this article especially valuable. Based upon the studies the author comes to a conclusion that the solution of the problem of harmonization of income elements of budgets should be provided on two levels: inter-branch level and budget income level. Keywords: nature constructions, type constructions, financial law of Ukraine, tax law of Ukraine, budget law of Ukraine, budget income, tax income, non-tax income, budget classification, taxation system.
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This article written in Russian. You can find original text of the article here . |