Tsymbal V. Organization and legal grounds of activity of the People's Commissariat of Finance of the Ukrainian Soviet Socialistic Republic (UkSSR) (1919-1936 biennium)

On the basis of research of the legal sources, archival documents and data of a complex historical and legal analysis of the legal framework of the People's Commissariat of Finance UkSSR and its local authorities activities during 1919-1936, there were legal grounds of formation, development and restructuring of this public authority, transforming theirs tasks and functions in accordance to the implementation of financial and economic policy of the Soviet government in Ukraine researched. The author exposed the functioning of the People's Commissariat of Finance in specific historical conditions. Moreover, the forms and methods of its activities were exposed, and the relationship between the People's Commissariat of Finance of the UkSSR and other state authorities of USSR and other Soviet republics were revealed. Due to the analysis of the main political and legal aspects of state building in Ukraine at present stage, there were proposed measures for reforming and improvement the state legal system of financial management in Ukraine.