Sholkova T. Legal frameworks of public funds of organs of local self-government.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U001860

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

17-03-2011

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The dissertation investigates the theoretical and legal regulation of public funds of local governments, their concepts, characteristics and classification. Author proposes the way of improvement of the legislation, including unification and systematization of legislation on this sphere. The definition of the financial system of local government is introduced. The legal terminology improvements are proposed, the group of "public centralized budgetary funds” has been analyzed and criteria to distinguish of sub-group of the funds with the legal status of "public centralized non-budgetary funds of local governments" are proposed. In the field of public financial control over the local finances the main problems are identified and analyzed. Creation of Communal Accounting Chamber at the regional level has been suggested and the sources of financing for its functioning has been proposed. Author suggests to draft the concept of public financial control, which will define all types of public financial control and the legal regimes for their conducting.

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