Pryshva N. Legal problems in regulation of mandatory payments.

Dissertation consists of complex theoretical and legal analysis of problems of regulation of mandatory payments, defines legal nature of these payments, analyses their main features. It provides criteria to distinguish mandatory payments from other components of state (public) income. The term "public income" is defined; the key reasons are given to introduce it to the complex of financial terms. Dissertation analyses institutes of tax law, of non-fiscal income of budget and of out-of-budget centralized state (public) funds, examines legal relation in area of accumulation of mandatory payments, defines role of element of enforcement in their regulation, analyses the matters of realization of financial and legal judicial procedures. Basing on the valid legislation of Ukraine and of other countries the nature of main types of mandatory payments are revealed, definitions and classification are proposed for them. Special attention is given to the particular offers aimed at imperfection of valid financial legislation and elimination of legal collisions in regulation of mandatory payments.