ЗАГАЛЬНІ ПРАВОВІ ЗАСАДИ НАДАННЯ ТА ОТРИМАННЯ ФІНАНСОВОЇ ДОПОМОГИ В УКРАЇНІ

Abstract

Financial assistance is an important tool for providing economic support to both business entities and all other legal subjects, regardless of their economic and legal status. According to the Budget Code of Ukraine, the sources of formation of the special fund of the State Budget of Ukraine in terms of revenues and revenues of the special fund of local budgets include revenues from assistance programs and grants of the European Union, foreign governments, international organizations, donors, and expenditures - expenditures implementation of programs and activities within the framework of assistance programs and grants of the European Union, foreign governments, international organizations, donor institutions. The processes of providing financial assistance to economic entities by the state are regulated by the Budget Code of Ukraine and the Law of Ukraine «On State Assistance to Economic Entities». The subjects of relations in the field of providing and receiving financial assistance are the state, legal entities and individuals. The article considers the general financial, tax and civil principles of providing and receiving financial assistance. The provision and receipt of financial assistance as a subject of legal regulation in relation to the system of branches of Ukrainian legislation is intersectoral, comprehensive, as these social relations are governed not only by financial but also economic, tax and civil legislation. Studies of the legal regulation of the provision and receipt of financial assistance are promising both in terms of legal science and in terms of law enforcement practice given the growing needs for public and private financial support of the economy of state, its territories, legal entities and individuals in the conditions of military actions on the territory of Ukraine.