Abstract
The purpose of the work is to clarify the content and state of legislative consolidation of the legal category "financial resources" and its elements in Ukraine. To the research methodology belong: general scientific and special methods of cognition, in particular, system-structural, dialectical, formal-logical, and comparative-legal methods. The characteristic of the maintenance and forms of financial resources is given. It was found that the category of "financial resources" is the basic criterion for distinguishing funds from other types of resource funds (property, information, natural, labor, etc.), which achieve a certain goal, and their value is determined in cash (in national or in foreign currency). The paper distinguishes between the concepts of "funds" and "financial resources" as a form to which the relevant legal regime applies, and its substantive, essential content. The main component of financial resources should be recognized as financial assets – funds, securities, debt obligations and the right to claim debts that are not classified as securities. It is emphasized that "funds" is the main type of financial assets, a legal category, the definition of which, gives the differences in interpretation in various laws and needs to be improved. It is emphasized that the concepts of "financial resources" and "financial assets" are related as general and partial, because, firstly, financial assets do not include such resources as bank metals and precious stones, and, secondly, we do not include to financial such resources, the value of which is determined in foreign currency (in cash), which can be assigned by the owner of the property right to the organization formed by him or transferred to the trust management of another authorized entity. As a result of the analysis, it is proposed to include currency values in terms of financial resources, the content and types of which are also missing a single position in the legislation (there is a narrow understanding in the Law of Ukraine. It is noted that in view of the realities of economic relations development it is proposed to include virtual assets. An important trend is that the legal regime of the fund,to which financial resources are mobilized, leads to the consolidation of such financial and legal concepts as "public funds", "budget funds", "public financial resources".
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