Damirchyiev M. Legal regulation of public financing activities: a comparative legal aspect.

The dissertation deals with the analysis of the comparative legal aspects of financing activities in sense of public legal regulation. According to it financing activities are characterized with state power realization and public nature. The last one is responsible for public regulation context with financial legal means. Thus, with interbranch influence upon public funds circulation, the attention is paid to the financial legal aspects. Institutional comprehensiveness problem is also studied (e.g. budget-tax one) in the frame of unified financial legal branch. The financial activity analysis is connected with form, method, object and subject research and their characteristics. The definition of financial activity object is based on characteristic of material and dynamic features, according to that financial activity is connected not with accumulation of public funds and their static existence but it has to provide consecutive and timely movement from one stage to another. The definition of subject context of relation participants of financial activity, which divides authority subjects and obliged subjects, has also the principle meaning. The accent in the work is put on financial activity dynamics as one of the main classifying basis. Thus, special attention is paid to budget activities and accomplishing of tax responsibility.