Jednostka budżetowa na Ukrainie: określenie stanu prawnego na podstawie połączenia aspektów prawa finansowego i prawa handlowego
Budget-Financed Organization in Ukraine: Determining the Status Based on a Combination of Financial Law and Commercial Law Aspects

Summary/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.

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