Perepelitsa M. Subjects of financial law (theoretical aspects).

In the dissertation at the beginning the main theories defining the conception of "subject of financial law" have been investigated, on the base of which further the definition of the "subject of financial law" conception has been formed. The features of the subject of financial law, individualization, legal interest and financial personality have been analyzed. On the basis of the given features the theoretical model of the complete concept of the "subject of financial law " has been given grounds. The main classification schemes of the division of the participants of the financial legal relationships on the types : 1) depending on the determined decision;2)depending on the presence of a person of the powers;3) depending on the order of creation have been considered. The conclusion that the physical person is recognized with financial legal capacity from the 18 years, and till achievement of the given age all his financial obligations and rights are realized through the institution of representation has been reasoned. Other conditions influencing on the onset of the person financial legal capacity-such as: property criterion and internal and external organizational conditions have been distinguished. In the work the special attention has been given to the each of the types of the participants of the financial legal relationships: state, territorial community, state bodies and local government bodies, legal entities (budget institutions and enterprises and commercial structures), subjects having no status of the legal person and individual subjects. The features of the each separate subject of financial law (individualization, legal interest, financial legal capacity) and their specificity inherent only to appropriate type of subject have been characterized. The analysis of some financial powers of the bodies of the general and special financial competence has been implemented and conclusions on the improvement of the current financial legislation in a given direction have been proposed.