Sources of financial law in Ukraine and the European Union: comparative legal aspect Maryna Glukh Primary Author Tetiana Matselyk and Julia Anistatenko Additional Author Maryna Anisimova Additional Author Kateryna Rohozinnikova Additional Author mixed material bibliography ENGLAND EMERALD INSIGHT 2022 monographic en ENGLISH

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BAIK Abstract Purpose – Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of financial law is inherently dynamic, which is reflected in the constant development of both its content and external form of expression. Design/methodology/approach – This paper analyzes the main approaches to determining sources of law. The main features and peculiarities of the sources of financial law in Ukraine have been outlined. The positions of scholars on the characteristics of the sources of financial law of the European Union (EU) have been analyzed. Findings – It is considered appropriate to allow soft law to belong to one of the sources of financial law. It is established that the adaptation of financial legislation of Ukraine to EU law is due to the following objectives: implementation of theoretical and practical experience of EU member states in the form of European standards enshrined in the sources of EU law; and harmonization of the rules of financial activity in Ukraine to the norms of EU financial law is necessary to ensure the free movement of persons, goods, services and capital. Originality/value – The directives of the EU that regulate financial relations and the state of their implementation have been described. This paper proposes to improve the sources of financial law of Ukraine to harmonize the national legislation of Ukraine with the standards of the EU. Sources of financial law, Sources of law EU standards, Sources of EU financial law Directives, Soft law, Acquis communautaire NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA22V64.4.2 My Library Sources of financial law in Ukraine and the European Union: comparative legal aspect COVER_International_Journal_of_Law_and_Management.png.png 2671 2023-12-22 09:11:01 2023-12-22 09:38:02 machine generated