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International Journal of Law and Management: Sources of financial law in Ukraine and the European Union: comparative legal aspect
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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.
Maryna Glukh - Personal Name
Tetiana Matselyk and Julia Anistatenko - Personal Name
Maryna Anisimova - Personal Name
Kateryna Rohozinnikova - Personal Name
Tetiana Matselyk and Julia Anistatenko - Personal Name
Maryna Anisimova - Personal Name
Kateryna Rohozinnikova - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2022
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Maryna Glukh. (2022).International Journal of Law and Management:
Sources of financial law in
Ukraine and the European Union:
comparative legal aspect.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd