Disadvantages of legal engineering of the disclosure of certain norms of the Budget Code of Ukraine
Authors: Світлана Миколаївна Клімова
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On June 21, 2001, the Verkhovna Rada of Ukraine adopted the Basic Law defining the principles of the budgetary system of Ukraine – the Budget Code of Ukraine. However, till now unregulated norms of separate articles of the Budget Code of Ukraine remained: 1) the Cabinet of Ministers of Ukraine does not define the procedure for borrowing to local budgets, as required by Article 74 of the Budget Code of Ukraine;
2) the legislation does not define specific issues of subventions from the State Budget of Ukraine, as required by Article 105 of the Budget Code of Ukraine.
3) the special law does not regulate the procedure for state control over compliance with budget legislation and prosecution for budget violations;
4) The Cabinet of Ministers of Ukraine did not ensure the implementation of Articles 59 and 60 of the Budget Code in relation to the establishment of uniform forms of reporting by the bodies of collection of taxes and fees and submission of information to the Accounting Chamber on this issue etc.
Problems related to the regulation of management and financial relations were at the center of attention of domestic scholars - specialists in administrative and financial law, among them VB Averyanov, Yu.P. Bityak, V.M. Garaschuk, MP Kucheryavenko, A.T. Komzyuk, OA Lukashev, A.O. Monaenko,
V.Ya. Nastyuk, O.P. Ryabchenko, IV Soloshkina, and others.
Scientificly significant issues related to various aspects of lawmaking were considered in the works of domestic and foreign scientists, namely: I.O. Bilya O.M. Kostenka V.F. Pogorilka, SV Poleninoy, A.O. Selivanova V.Yu. Ragozina, Yu.S. Shemshuchenko, I.D. Shootka and others.
Paper objective – Rules of external expression of the contents of the norms of the Budget Code of Ukraine.
The text of the Budget Code of Ukraine was created according to the general rules of legal technique. Some examples of constructs of norms of BCU, which need to be revised, are considered.
First, Article 94, paragraph 3, of the Budget Code of Ukraine states as follows: “The total amount of financial resources for each type of intergovernmental transfers specified in paragraphs 6-8 of part one of Article 97 of this Code shall be calculated on the basis of state social standards and norms established by law and Other normative-legal acts “.
Determine the ways (techniques) of presenting this rule of law:
– by the degree of abstract presentation – casuistic;
– by degree of completeness of presentation – blanket;
– in the form of the proposal – in the form of narrative proposal.
This clause of Article 94 of the BCU can not be implemented by public administration bodies without the adoption of another, special law or by-law normative-legal act.
Secondly, the integrity of the public finance management process is impossible without systematic and qualitative control. Article 113 of the BCU determines the powers of the state financial control bodies to control compliance with budget legislation.
The control functions of the public administration bodies of Ukraine should be stated as follows:
1) The Budget Code of Ukraine does not specify specific directions and objects of control, but the system, principles and tasks of public financial control (in Article 113);
2) determine, in a special law, the system, forms, methods, types of public financial control;
3) by subordinate acts to establish specific rules for carrying out control activities by a specific public administration body in relation to a particular object.
Thirdly, the norms of the Budget Code of Ukraine on legal liability for violation of budget legislation are set out in a non-systematic way in violation of the rules of legal technique.
Conclusions of the research. 1. The legal electronics industry covers knowledge of the rules of law and the creation of a process of various legal documents outlining the content written regulations, preparing legal documents, legal analysis of the expression of legal rights and duties of others.
2. Accurate and strict compliance with all legal requirements technique of writing can characterize draft legal act as perfect technically and indicate the proper legal culture for its preparation and execution.
3. There is no terminological unity and the structural rules of transforming information on public finances into the norms of the budget legislation are violated.
4. To achieve proper design and use of legal structures in the budget law should be general rules, principles present in the general legislative act – the Budget Code of Ukraine, and under it a few laws and regulations, which will trace structuring and consistency, clarity, simplicity and immediacy of legal material.