Lapika A. Administrative and legal bases of activity of local state administrations in the field of the budget and finances

The dissertation provides a theoretical generalization and a new solution to the scientific problem, which is to define the concept, nature and features of administrative and legal principles of local state administrations in the field of budget and finance, and on this basis proposed proposals and additions to current legislation. The essence, concepts and features of public-law relations in the field of budget and finance, the subject of which are local state administrations, are clarified. The administrative-legal status and normative-legal bases of local state administrations as the subject of providing management in the field of budget and finance are defined. The essence of the administrative and legal mechanism for the implementation of the powers of local state administrations in the field of budget and finance is described. Elements of the administrative-legal mechanism of realization of powers of local state administrations in the field of the budget and finance are allocated: norms of law; regulations; principles of financing local budgets; budget regulation; realization of rights; legal relations; legal liability. The administrative procedures for exercising the powers of local state administrations in the field of budget and finance are highlighted: local budget planning; organization of the budget process and distribution of funds; control of local budget revenues and expenditures; regulation; making management decisions. Legal guarantees of activity of state local administrations in the field of budget and finance in Ukraine are systematized. The directions of improvement of the administrative legislation regulating activity of the state local administrations in the field of the budget and finances are offered. The foreign experience of budget management at the regional level is studied and the possibilities of its adaptation to the national legal system are highlighted.