The dissertation deals with the comprehensive scientific elaboration of theoretical and applied problems of legal protection of relations concerning the use of budgetary funds. As a result of the research, a number of new scientific statements proposed by the applicant are formulated.
Taking the normative and legal constructions as a basis, the element of which is the concept of "use of budgetary funds" and operations (stages) of execution of expenditure budget, the relations concerning the use of budgetary funds involve managers and recipients of budget commitments, goods, works and services, making payments in accordance with the budget commitments, as well as the use of goods, works and services to implement budget programs. At the same time, the relations concerning the use of budgetary funds is a separate type of legal relations in the structure of budget expenditure relations, a precondition for their emergence is the relations concerning the budget financing, and a necessary condition for proper functioning is budget control. The expediency of revising the system of legal protection of relations concerning the use of budgetary funds with implementing to it the norms on the protection of effective use of funds through the application of state coercive measures is grounded.
It is proved that in accordance with the principle of ring-fenced financing, budgetary funds must be used for purposes determined by budgetary appropriations, budgetary allocations, budget program passport or the procedure for using budgetary funds. The use of funds under inappropriate codes of economic classification of expenditures may indicate a possible violation of this principle, but cannot be considered the only sufficient basis for the classification of the act of non-ring-fenced use. In particular, it should be taken into account that in terms of application of the program-target method, the use of funds without a particular purpose will not be considered expenditure execution under the economic classification code, which does not fully correspond to the economic essence of the payment, but meets the objectives specified in the passport of the budget program or in the use of budgetary funds.
The mechanism of legal protection of relations on the use of budget funds is defined as a set of legal means by which the state has a legal influence on relations on the use of budget funds in order to prevent, detect and stop the illegal use of budget funds, bring perpetrators to justice and resolve public law disputes in this area. The elements of the mechanism of legal protection of relations on the use of budget funds are as follows: law, legal relations (on the application of legal liability for misuse of budget funds; revention of violations of budget legislation governing the use of budget funds; detection and termination of misuse of budget funds; litigation, arising from the use of budget funds), acts of direct realization of rights and obligations, and acts of law enforcement.
It is proved that the subjects of legal protection of relations on the use of budget funds include law-making entities (the Verkhovna Rada of Ukraine, the President of Ukraine, local governments, executive authorities), budget control bodies, law enforcement agencies and courts. It is noted that the system of units that carry out operational and investigative activities as subjects of legal protection of relations on the use of budget funds consists of operational units of the National Police, National Anti-Corruption Bureau of Ukraine, State Bureau of Investigation, Security Service of Ukraine and tax police. The establishment of the Bureau of Financial Investigations will result in the transfer of authority of the National Police and the Security Service of Ukraine in the sphere of operational and investigative activities to the new law enforcement agency, and the elimination of the tax police.
