Принципи бюджетного права: правова природа, поняття та система

Abstract

Здійснено теоретико-правове дослідження поняття і системи принципів бюджетного права, наукових підходів до розуміння та реалізації принципів бюджетної системи України. Доведено відмінність між принципами бюджетного права й принципами бюджетної діяльності. Дано визначення поняття «принципи бюджетного права». Вказано, що як механізм регулювання бюджетної діяльності принципи виявляються в правотворчих і правозастосовних документах, нормативно-правових актах. The article conducts a theoretical and legal study of the concept and system of principles of budget law, scientifc approaches to understanding and implementing the principles of the budget system of Ukraine. The analysis of approaches to the defnition of principles of law, fnancial law is carried out, defnitions of principles of budgetary law which are contained in scientifc national and foreign legal literature are considered, features of influence on the formation of principles of budgetary law and normative-legal fxing are specifed. The difference between the principles of budget law and the principles of budget activity is indicated. The place of budget law as a sub-branch of fnancial law is defned. Budget law is an element of the fnancial law system. The system of principles in force in budget law is similar to the system of principles of fnancial law with the difference that a group of special principles is added to them. These principles can be called their own, as they apply only to budgetary relations, have a unique legal scope, and are externally normatively expressed in the budget legislation in the form of principles of the budget system of Ukraine. The system of principles of budget law includes: general principles of law inherent in the entire legal system; intersectoral principles inherent in fnancial law, all elements of this branch of law; principles inherent only in fnancial law and apply to all elements of this branch of law; principles inherent only in budget law, own principles that apply to all elements of this subsector and are normatively expressed in budget legislation as the principles of the budget system of Ukraine. The defnition of “principles of budgetary law” is given, it is proved that as a mechanism of regulation of budgetary activity the principles are manifested in law-making and law-enforcement documents, normative-legal acts.