Zaychuk O. Legal Status of Centralized Off-budget Earmarked funds

3. The thesis provides a complex research of financial and legal regulation of the activities of centralized off-budget earmarked funds; a definition and essential characteristics and peculiarities of the legal status of centralized off-budget earmarked funds as the institute of finansial law. The thesis contains the analysis of existing viewpoints of scientists with regard to the nature of centralized off-budget earmarked funds and classification of off-budget and budget earmarked funds. Based on the study and analisis of the current legislation of Ukraine, certain proposals regarding the improvement of the effective laws of Ukraine that regulate the activity of centralizied off-budget earmarked funds have been elaborated.