There are topical issues related to clarifying the nature and significance of doctrinal provisions, on the basis of which the principles of legal financial regulation are formed.

The purpose of this article is to clarify the nature of the doctrinal provisions of legal financial regulation based on the content of social relations that are the subject of legal financial influence; figure out the formation of sustainable approaches to building a system of the legal financial branch of law; to identify fundamental features of the doctrine and doctrinal provisions.

It is stated that the most important direction of understanding the doctrinal provisions is the characterization of their nature in the regulation of budgetary and tax relations. This is due to the fact that budget law and tax law cover a set of norms that are exclusively financial in nature and do not compete with any other branches of law.

The doctrinal provisions of financial regulation should be characterized by significance and a certain global impact on the compilation of subject relations. At the same time, in our opinion, it is fundamental that such provisions should have an appropriate constitutional basis. We are talking about the separate articles of the Constitution of Ukraine, on which the basic initial concepts of legal influence, general principles, approaches to the definition of central concepts and categories are based. This is confirmed by the current constitutional approach to the actual construction of doctrinal provisions that affect the features of financial regulation. So, according to Part 2 of Art. 92 of the Constitution, only the laws of Ukraine establish: the State budget of Ukraine and the budgetary system of Ukraine; taxation system, taxes and fees; bases of creation and functioning of the financial, monetary, credit and investment market; the status of the national currency, as well as the status of foreign currencies on the territory of Ukraine; the procedure for the formation and repayment of the state internal and external debt; the procedure for issuing and circulation of government securities, their kinds and types.

Bibliography

Authored books

1. Pravova doktryna Ukrainy, t 1 (Petrushun O red, Pravo 2013) (in Ukrainian).

Journal articles

2. Kucheryavenko M, ‘Podatkova doktryna Ukrainy’ (2020) 4 Pravo Ukrainy 11–20 (in Ukrainian).

 3. Kucheryavenko M, ‘Pryroda podatku yak konstrukcii zustrіchnoho uzgodzhennia oboviazkіv (na prykladі pіdpryiemstv krytiyhnoi іnfrastruktury)’ (2021)

4 Pravo Ukrainy 167–81 (in Ukrainian).