Abstract
In the article the author characterizes features of formation of the budget of extra-budgetary trust funds, sources of receipts to it are established, rules of accumulation of money are defined. The author determines the rules of formation of financial resources of extra-budgetary trust funds. The author analyzes the experience of foreign countries in creating trust funds allowed to substantiate the proposal on the feasibility of introducing regional funds in order to ensure the targeted use of financial resources. The purpose of the article is to characterize the features of the legal regulation of the circulation of financial resources of extra-budgetary state trust funds. Realization of the set purpose provides the decision of a number of tasks, such as: 1) definition of essence of a category “financial resources”; 2) characteristics of the peculiarities of accounting for their revenues and 3) draw conclusions from the optimization of the legal regulation of the circulation of financial resources of extra-budgetary state trust funds. Scientific novelty. The article substantiates the expediency of normative consolidation of the peculiarities of budget formation of extra-budgetary trust funds, establishes the sources of revenues to it, determines the rules of accumulation of funds. In conclusion, the article emphasizes that the financial resources of extra-budgetary trust funds are accumulated taking into account such rules as: determination exclusively by the norms of current legislation of the list of contributions to extra-budgetary trust funds and recognition of the latter as state property; deductions to extra-budgetary trust funds are a type of mandatory payments and in their implementation the application of state coercive measures is ensured; targeted use of financial resources of extra-budgetary trust funds.
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