Semchyk O. The state as a subject of financial law

The thesis is devoted to the investigation of the legal status of a state as the subject of financial law and to the description of the problems of its realization in Ukraine. The definition of a financial-legal status of the state is proposed. The essence of this legal category is shown by characterizing of its meaningful elements. Also, the structure of financial-legal status of the state is analyzed and its basic elements are stipulated thankful for what was determined the legal place of the state in the system of the subjects of financial law. The competence of the state in the theory of financial law is envisaged. The peculiarities of legal mechanism of realization of a financial-legal status of the state are stipulated. The concept of state responsibility for its activity in the sphere of public finance in which the state takes part is proved. After studying the problems of the state financial activity in the present stage, the proposals of Ukrainian legislation development are elaborated.