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Alternative title:

Budget-Financed Organization in Ukraine: Determining the Status Based on a Combination of Financial Law and Commercial Law Aspects

Subject and Keywords:

legal person (entity)   budget   commercial person (entity)   public financial activity

Abstract:

The article discusses the normative definition of “budget-financed organization” and, basing on the analysis of the features given in the legislation, offers to supplement and specify them. The main content of the institutional feature is given through the definition of a budget-financed organization as a legal person (entity) under public law, which allows establishing features such as the order of formation, corporate relations, ownership in the activities as commercial persons (entities) in Ukraine. The financial-provide and financial-result features allow to determine the place of the budget-financed organization in the budget system, to characterize the relationship with the centralized public fund of money — the budget. A doctrinal approach to the classification of budgetary institutions is given.

Date issued:

2021

Resource Type:

text

Detailed Type:

article

Identifier:

ISSN 0524-4544

DOI:

10.19195/0524-4544.333.5

Source:

PAd P 101182 II

Language:

pol

Abstract Language :

eng

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2021   Copyright by CNS

Autor opisu:

WR U/PAdal