Erygina G. Legal regime for the budgetary scientific institutions' own receipts

Object of research: set of the relations arising during formation and use of own receipts of budgetary scientific institutions' for performance of their authorized tasks. The purpose of research is the elaboration of rules and propositions on elimination of defects in a legal regime of own receipts for budgetary scientific institutions' on the basis of complex research of the appropriate legal regulation and practice of application of the right. Methods of research: historian-legal; system-structural; analytic-synthetic; formal-legal; logic. Theoretical meaning: the theoretical elaborations in a science of the economic law of the legal regime of own receipts for budgetary scientific institutions' are advanced. Practical meaning: the results of research were used by preparation of the project of the Law of Ukraine „About modifications of an сl. 5 Laws of Ukraine „About features of a legal regime of activity of NАS of Ukraine, branch academies of sciences and status of their property complex"; there wereapplied in practical activity of Presidium of NАS of Ukraine and Donetsk centre of science of NАS of Ukraine. Scientific novelty: the necessity is grounded to improve the legal regime for the budgetary scientific institutions' own receipts which would allow them to be more interested in formation of the fund of own receipts and to use it more efficiently. It has been proved that there is no reason to consider the relations arising in regard to formation and spending of the budgetary scientific institutions' own receipts to be regulated by budget or finance legislation. They should be considered as regulated by the economic legislation norms which determine a legal regime of the property of economic entities which have the rights of a legal person. The main directions are proposed to improve a number of provisions of sublegal regulatory acts of the State Treasury of Ukraine and bringing them in accordance with norms of the economic, tax and labour legislation. Conclusions are grounded concerning inexpediency of inclusion of own receipts into the state budget, their accumulation on the single treasury account it causes juridical collisions and negative influence on forming of innovative model of development. Sphere of use are the subjects of the legislative initiative for perfection of the legislation; the subjects of managing for increase of quality of legal maintenance of economic activity of budgetary scientific institutions.