Система джерел фінансового права як галузі публічного права

The article, based on the current national legislation and regulatory acts of the European Union, examines the system of sources of financial law as a branch of public law. The object of the study is the approaches developed in science and practice to the systematization of sources of financial law. The subject is regulatory legal acts containing the norms of financial law; other sources of international and national law regulating public financial relations. The system of sources of financial law, unlike other branches of law, has a complex structure, due to the influence on it of sources of «soft law» heterogeneous in their content and legal nature, included in the national legal system from the doctrines of the European Union, complicated by the absence of a single codified regulatory legal act in Ukraine. The public-legal feature of financial law makes the Constitution of Ukraine a basic, significant source of financial-legal relations with the obligatory participation of state authorities in them and the preferential delegation of powers of a power nature to their officials, their participants. The main international treaty in terms of sources of financial affairs is the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, ratified by the Supreme Council of Ukraine. Currently, the Concept of reforming local self-government and territorial organization of power in Ukraine lacks a full-fledged practice of concluding regulatory treaties and agreements aimed at delimiting the subjects of responsibility and powers in the field of budgetary activities between the state and regional authorities. It is noted that modern financial legal relations are subject to the influence of various external and internal factors (political, socio- economic, managerial, information and communication), which affect the system of sources of financial law. Judicial practice develops legal approaches that are used when considering cases in the field of financial law. Judicial acts have an unequal impact on different sub-branches and institutions of financial law.