Concept and importance of legal facts in dynamics of financial legal relations in Ukraine

Abstract

Nowadays Ukraine overseas the critical problem of
authorizing the discretionary power, using the own discretion in taking decisions by
authorities, which are related to the public financial activity. Mostly it can be
explained by the high level of corruption in our country.
Relevance of the research topic: Recent time, the problem of discretionary
powers of subjects in the field of finances is observed by many scientists: V.B.
Averyanov, M.K. Zolotaryova, M.P. Kucheriavenko, D.V. Luchenko, E.M. Smichok
and others. At the same time, no comprehensive researches in this filed was done.
The aim of the present paper is the determination and analysis of discretionary
powers of some authorities, which provide the public financial activity in Ukraine.
Recent research and publications analysis: Taking into consideration the
various existing approaches among scientists and practical lawyers for solving the
discussed problem, it is possible to indicate several questions of first importance:
which of the powers can be regarded as discretionary; is it needed and reasonable to
provide the discretionary powers to the bodies, which provide the public financial
activity; in which way to ensure the balance between public and private interests of
the members of financial legal relations under the estimation of the legal status for
the proper authority, which operates with mobilization, distribution and exploitation
of public funds, and other questions. The importance of these questions solving arises
under the requirement to fulfill the principle of supremacy of law and the principle of
legitimacy in the field of financial activity.
Paper objective: The investigation of the problem of discretionary powers of
authorities providing activity n the field of finances.
Paper main body: The discretionary powers of public financial activity
authorities are the powers that provide several possibilities for the final decisionmaking
by this authority (that exist in the legal establishedlimits) of the power
resolution in the field of mobilization, the distribution and exploitation of the public
funds’ assets. At the same time, the discretionary powers is not the activity on
personal judgement and somebodies own opinion. It makes no sense to equal the
personal judgement of the body and its discretionary powers, and it is not reasonable.
The discretionary powers should be limited by the legislation.
The discretionary powers of public financial activity authorities have to be
restricted by the legislation. Furthermore, the European Court of Human Rights
stands the same position and points out the requirement for it. Taking into account the
imperative type of financial legal regulations and the requirement to fulfill the
principle of supremacy of law in the field of public financial activity, we consider
that it is needed to establish the strict limits for the implementation of the discussed
powersby the corresponding bodies in the financial legal acts.
Conclusions of the research: We are convinced, that authorities that are
responsible for the mobilization, distribution and exploitation of the public funds’
assets should have discretionary powers. We agree that their existence is “the best
display of the legal state”. The empowerment of legal authorities by discretionary
powers will unsure the more effective financial activity due to the fact, that it
provides the possibility of taking the optimal decision for the specific case. Its
establishment certainly foresees the determination on the legislation level of the
limits, in which the legal authorities should act. The discussed above shows the
requirement for further scientific researches to solve the problems connected to the
legal nature of the discretionary powers of the authorities, which provide the public
financial activity in Ukraine.