Публічність як принцип бюджетного права

Abstract

У статті розглядаються чинні нормативні акти, що визначають реалізацію бюджетно-правового принципу публічності та прозорості, а також особливості окремих форм такої реалізації. Принцип публічності та прозорості розглянуто як обов’язок органів державної влади взаємодіяти з громадянами та їх об’єднаннями на умовах інформаційної публічності та прозорості, організаційної відкритості та доступності, підконтрольності. Зміст принципу публічності та прозорості утворює комплекс прав і обов’язків громадян і повноважень органів державної влади, які реалізуються у процесі взаємодії. In the article based on civil legislation and legal practice, stagnationphilosophical and special legal methods of followup, publicity considered as a principle of budgetary law in theoretical and legal aspects. Formal and logical methods of the task of analyzing the various approaches to the understanding of the principles of budget law. The scientifc novelty of the study lies in the fact that, based on the conducted comprehensive analysis, the ambush of the legal regulation of the implementation of the principle of publicity and transparency in the sphere of budgetary funds characterized. I would like to accept further development of integration and differentiation of decent fnancial and budgetary legislation. The principles of law are characterized as legal norms of a global character, as a high level of abstraction, as result of dayto-day power of law as freedom, formal equality and justice. The principles of law know their expression in more specifc norms, ensuring the legal nature of legislation and legal regulation. The principles of the law of budgetary law establish the string system, de one principle is derived from the change of another or with him connections. Chinn normative acts, which signify the implementation of the budgetary and legal principle of publicity and transparency, as well as the specifcity of other forms of such implementation, based on the provisions of the Constitution of Ukraine and international normative acts in the feld of fnance. The principle of publicity and transparency looked upon as a binding of state authorities in cooperation with the masses and their communities on the minds of information publicity and transparency, organizational transparency and accessibility, controllability. Instead of the principle of publicity and transparency, I establish a set of rights and obligations for the people and the strengthening of public authorities, which implemented in the process of mutual modality. Principles of law develop at all stages of legal regulation. They are to blame for the rule of lawmaking bodies when formulating the provisions of legislation and thorough legislature; individuals, stagnationright – in the process of implementation of budgetary legislation.