Lukasheva O. Constitutional and legal foundations of public financial activities in Ukraine.

The public financial activity are analyzed as an object of constitutional regulation in the dissertation. The peculiarities of the constitutional regulation of public financial activities such as: a combination of direct and indirect regulation of financial relations; application of mandatory method of legal regulation; establish general and special principles regulating relations in the sphere of financial activity; social orientation of public financial activities; establishing the scope of regulation exclusively by law; separation of the financial activities of the state and the financial activities of local governments; determine the competence of state and local governments for mobilization, allocation and use of public funds; separation proceedings financial, pricing, investment and taxation policies; development of public financial institution in the decision of the Constitutional Court of Ukraine are distinguished and analyzed. The classification system and constitutional principles of public financial activities are outlined. The comparative legal analysis of the constitutional and legal regulation of public financial activities in Ukraine and European countries is made. The realization features of constitutional and legal principles of the budget system, budgeting, tax obligation according to the law, equality and fairness of taxation are investigated. Suggestions and recommendations for improving the constitutional and legal regulation of public finance and practice of financial laware formed.