Yakymchuk N. Legal status of budgetary funds administrators in Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0510U000667

Applicant for

Specialization

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

17-09-2010

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

The dissertation covers the complex research of theoretical and practical issues of budgetary funds administrators' legal status in Ukraine. The definition of budgetary funds administrator as the subject of budgetary legal relationship and the role of this institution in the financial law of Ukraine have been cleared up. Theoretical principles of budgetary funds administrators' legal status and its main components are described. Legal status of budgetary funds administrator as a state-financed organization which acts in the person of its governor and as the representative of the subject of property right on budgetary funds has been investigated. The role of budgetary funds administrators in the system of public financing management was studied. The budgetary funds administrators as a system were analyzed. The legal status of budgetary funds administrators of all levels as well as budgetary financing recipients was discovered. The institution of budgetary legal liability of budgetary funds administrators and budgetary funds recipients was examined. Conclusions and proposals to current legislation on legal regulation development of budgetary funds administrators' legal status are presented.

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