Bondarenko I.M. Codification of financial legislation under legal harmonization in Ukraine. – Qualifying scientific work on the rights of the manuscript.
Thesis for obtaining a doctor degree in legal sciences with a specialization in 12.00.07 – administrative law and process; financial law; informational law. – Zaporizhzhіa National University, Zaporizhzhia, 2021.
In the dissertation the systematic analysis of scientific and practical problems of codification of the financial legislation of Ukraine at the present stage is carried out. The state and composition of the system of financial legislation, directions of its improvement are analyzed. The system of financial legislation is characterized as a set of legislative acts, the peculiarities of the process of their systematization are detailed, which is due to the nature of financial and legal regulation. The objective bases of realization of this process and forms of systematization on the basis of detailing of a subject of financial and legal regulation are found out. In characterizing the forms of systematization of financial legislation, the processes of accounting, incorporation, consolidation and codification are analyzed. The characteristic of codification as the most fundamental form of systematization in terms of reforming financial legislation is substantiated. The problem of coordination of construction of the system of financial and legal branch and the system of financial legislation is analyzed. Based on this, the conclusion about the prospects of sub-sectoral codification processes in the regulation of budgetary and tax relations is substantiated.
Considerable attention in the dissertation research is paid to the analysis of both the codification process and the content of codified acts aimed at regulating public financial relations. The second section of the work is devoted to the analysis of problems that characterize the nature and dynamics of the codification process, and the third section analyzes the result of this process – directly codified act. A fundamental point in clarifying the nature of codification is the study of the processes of its origin and development, directly the genesis of codification. The study of these aspects of the characteristics of the nature of codification is carried out by analyzing the codification processes in the states of the ancient world, during the Middle Ages, during the Renaissance and Enlightenment, as well as in the XIX – XX centuries. The characterization of the process of codification of financial legislation is carried out in a comparative aspect in clarifying the general and special features with other forms of systematization of legislation, which allows us to conclude that codification is defined as a more perfect form of systematization of financial legislation. Clarification of the nature of codification involves an analysis of the technique of codification of financial legislation and the cyclical nature of this process. It is from these positions that the emergence of the preconditions for codification and the development of a codified act for the regulation of public financial relations are studied; the content of the code governing public financial relations; the emergence of fundamental contradictions in the norms of the codified act in the regulation of public financial relations; reforming the codified act governing public financial relations. When analyzing the dynamics of the codification process, the objectivity of the successive change of the above stages and the nature of their cyclicality in the conditions of constant evolutionary improvement of the system of financial legislation is substantiated.
Particular attention is paid to clarifying the nature, nature and content of the result of the process of codification of financial legislation – the code. A reasonable conclusion is made about the impossibility of adopting the Financial Code of Ukraine. The study of the preconditions for the emergence of codified acts governing the movement of public funds is based on the fundamental moment of the characteristics of the terminological apparatus, which underlies the wording of regulations. The position is substantiated that it should guarantee both clarity and accuracy of the content of normative prescriptions, and providing of the bases and possibilities of effective application of financial and legal norms. Comparative characteristics of the relevant sections of the Budget Code of Ukraine (Article 2) and the Tax Code of Ukraine (Article 14) leads to the conclusion of the logic and validity of the content of the terminology in budget regulation and the presence of fundamental problems and inaccuracies in the terminology of the Tax Code of Ukraine. The content of codes that regulate the circulation of public funds determines a reasonable approach to determining their structure. In this context, the preconditions and prospects for the presence of such codes of general and special parts are analyzed. The possibility of application in legal regulation of norms which form transitional parts of codes is characterized. A comparative description of the structuring of financial codes, which includes the following elements: parts – sections – chapters – paragraphs – articles.
The analysis of the nature of codes in the regulation of public financial relations is associated with the existence and reform of sub-sectoral financial codified acts (Budget Code of Ukraine and the Tax Code of Ukraine). The nature of these codified acts is related to the nature of the relations they regulate and their place in the holistic system of regulation of the financial and legal sector. Based on the generic unity of financial and legal regulation and specific features of the subject of budget and tax law, there are objective prerequisites for codification in the field of budget and tax regulation. Particular attention is paid to the substantiation of accounting for the processes of dynamics in regulating the movement of public funds, which leads to a clear balanced relationship in the Budget Code of Ukraine and the Tax Code of Ukraine substantive and procedural rules.
Keywords: Budget Code of Ukraine, codification of budget legislation, codification of tax legislation, Tax Code of Ukraine, system of financial law, systematization of financial legislation.