The dissertation analyzes the actual problems of legal regulation of the public financial system. The category "public financial interest" is analyzed as a basis for determining the content of the public financial system. Several aspects of the understanding of public financial interest were highlighted.
It is proved that such category as the public financial interest has a systemic nature. In budgetary relations public financial interest can be determined as a system of interests of budgetary relations subjects. Each of them in these conditions realizes their own interest, which should be identical or rationally be balanced with the interests of other subjects of budgetary relations. The balance of these interests forms an integral construction of financial public interest in the budgetary sphere.
It is substantiated that at each stage of financial activity the realization of public financial interest is guaranteed by measures of state coercion. Measures of state coercion are sanctions for non-compliance with the requirements of budgetary legislation, which is possible during the stages of formation, distribution and use of public funds. At the same time, it should be noted that the sanctions that can be applied at the stage of using public funds are of the highest importance, since they have the task of ensuring the targeted spending of budget funds.
It is proved that generic financial interest is detailed at each stage of the public funds movement: at the first stage public interest is illustrated efforts to ensure timely and effective formation of funds for financing tasks and functions of the state and territorial communities; the second stage of financial activity is aimed at ensuring rational distribution of accumulated funds; the third stage is associated with ensuring public interest through timely, targeted and effective spending of state and community funds.
It has been established that the structuring of the public financial system depends on the type of public interest that will be implemented by a separate link. Public interest is the basis for the formation of the subsystem of public finance, where the main role is played by: (1) the state budget as the central plan for the formation and use of financial resources to ensure the fulfillment of the tasks and functions of the state, and (2) also the funds of state enterprises. The same algorithm is used in determining the financial subsystems of the territorial communities: (1) local government budgets and (2) the finances of communal enterprises. Extra-budgetary targeted funds, in terms of their function, the purpose of creation and sources of filling, are designed to meet public interests, but this does not mean that the previous subsystems of public finance are separate from public needs. Subsystems of public finances are aimed to satisfy public interests.
It is substantiated that compulsory state insurance belongs to the financial system. For this purpose, the following features were analyzed: connection with financial activity of the state; they constitute a set of elements (tools) through which the financial activity of the state is carried out (accumulation, distribution, use, control over public funds); structural and purposefulness predetermined by the purpose and tasks of the financial activity of the state.
A characteristic that reveals the public nature of compulsory social insurance has been established. It consists in the fact that the duty to pay insurance premiums is established by the state, by adopting laws and by -laws. The emergence of such relationships is due to public goals - the need for financial support of citizens in case the insured event happened. Relevant funds are filled out by payments of individuals or legal entities.
It is stated that within the local financial system certain groups of funds are distinguished which are not included in the composition of local budgets. However, they can be attributed to the totality of those public funds that exist outside of the budgets. The signs of centralized and decentralized, budget and extra-budgetary funds have been clarified and a parallel with the characteristics of enterprises, institutions of communal ownership is carried out. In matters of legislative regulation of the legal regime of public funds of communal entities, an important aspect is the introduction of amendments to the regulatory acts that regulate the provisions which determines the order of receiving grants by such entities. Taking into account the difficult economic situation in the country, it is impossible to abandon the subsidies from the budget. At the same time, it is necessary that budget support should be clearly defined in time, stimulate investment attractiveness and have a programmatic and targeted character.
The conclusions, provisions, suggestions and recommendations formulated in the dissertation can be used: (a) in the scientific research sphere
to clarify the legal nature
