Dmуtrуk O. The Sources of Financial Law.

We studied one of the controversial issues of financial and legal theory at the present stage - the problem of Sources of Financial Law. Special attention was paid to clarifying the nature, value and concept of Financial Law, to the definition and characteristics of general and specific features of Financial Law; analysis of modern system of Sources of Financial Law of Ukraine, the features of its individual elements, their interconnections and interdependence. Hierarchy is considered as the basic principle of construction of the system of Financial Law sources. Attention is accented on the problem of acceptance of normative-legal acts despite existing hierarchy between the acts. The role and place of the Constitution of Ukraine in the system of Sources of Financial Law was thoroughly investigated as a framework of financial regulation. In the study of Regulations as the Sources of Financial Law the necessity of financial laws separation from the total was based. Particular attention was paid to the peculiarities of financial law and regulatory rule-making issues in public financial activities. The legal nature and significance of decisions of the Constitutional Court of Ukraine and the European Court of Human Rights was defined. It was shown the legal nature of the contracts that are used in the implementation of public finance and their place as part of the sources of financial law was justified.