Nesterenko A. Legal basis of formation and utilization of Logas financial resources in Ukraine.

The thesis represents analysis of local financial resources, as a public phenomenon, which meets interests of the state, territorial communities, juridical, and physical persons and its financial side is being highlighted - legal aspect of the problem. In the thesis the definition of financial re-sources is being grounded as a category typical for both Public and Private Law, and also stages of financial development and stages of public finan-cial resource movement are being characterized. The place of the institution of local finances has been defined, as a complex public law institution, which consists of conventions of Constitutional, Administrative and Finan-cial Law. The thesis also defines full and non - full budget legitimacy of institutions of local governing, the volume of which depends on correlation between personal and delegated powers of institutions of local governing. The place and legal nature of tax privileges in juridical relationships has also been considered. Some propositions concerning changes in a number of articles from The Budget code of Ukraine have been made.