Деякі міркування стосовно дискреційних повноважень органів, що здійснюють фінансову діяльність в Україні
Concept and importance of legal facts in dynamics of financial legal relations in Ukraine

Summary/Abstract: Nowadays Ukraine overseas the critical problem ofauthorizing the discretionary power, using the own discretion in taking decisions byauthorities, which are related to the public financial activity. Mostly it can beexplained by the high level of corruption in our country.Relevance of the research topic: Recent time, the problem of discretionarypowers of subjects in the field of finances is observed by many scientists: V.B.Averyanov, M.K. Zolotaryova, M.P. Kucheriavenko, D.V. Luchenko, E.M. Smichokand others. At the same time, no comprehensive researches in this filed was done.The aim of the present paper is the determination and analysis of discretionarypowers of some authorities, which provide the public financial activity in Ukraine.Recent research and publications analysis: Taking into consideration thevarious existing approaches among scientists and practical lawyers for solving thediscussed problem, it is possible to indicate several questions of first importance:which of the powers can be regarded as discretionary; is it needed and reasonable toprovide the discretionary powers to the bodies, which provide the public financialactivity; in which way to ensure the balance between public and private interests ofthe members of financial legal relations under the estimation of the legal status forthe proper authority, which operates with mobilization, distribution and exploitationof public funds, and other questions. The importance of these questions solving arisesunder the requirement to fulfill the principle of supremacy of law and the principle oflegitimacy in the field of financial activity.Paper objective: The investigation of the problem of discretionary powers ofauthorities providing activity n the field of finances.Paper main body: The discretionary powers of public financial activityauthorities are the powers that provide several possibilities for the final decisionmakingby this authority (that exist in the legal establishedlimits) of the powerresolution in the field of mobilization, the distribution and exploitation of the publicfunds’ assets. At the same time, the discretionary powers is not the activity onpersonal judgement and somebodies own opinion. It makes no sense to equal thepersonal judgement of the body and its discretionary powers, and it is not reasonable.The discretionary powers should be limited by the legislation.The discretionary powers of public financial activity authorities have to berestricted by the legislation. Furthermore, the European Court of Human Rightsstands the same position and points out the requirement for it. Taking into account theimperative type of financial legal regulations and the requirement to fulfill theprinciple of supremacy of law in the field of public financial activity, we considerthat it is needed to establish the strict limits for the implementation of the discussedpowersby the corresponding bodies in the financial legal acts.Conclusions of the research: We are convinced, that authorities that areresponsible for the mobilization, distribution and exploitation of the public funds’assets should have discretionary powers. We agree that their existence is “the bestdisplay of the legal state”. The empowerment of legal authorities by discretionarypowers will unsure the more effective financial activity due to the fact, that itprovides the possibility of taking the optimal decision for the specific case. Itsestablishment certainly foresees the determination on the legislation level of thelimits, in which the legal authorities should act. The discussed above shows therequirement for further scientific researches to solve the problems connected to thelegal nature of the discretionary powers of the authorities, which provide the publicfinancial activity in Ukraine.

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