Coughlan V. Implementation of the financial standards of the European Union on the example of the legislative system of Ukraine and Germany

DOI: https://doi.org/10.33098/2078-6670.2024.17.29.165-171

Purpose. The purpose of the article is to comprehensively study the place and structure of financial law in the legal system of these States, based on scientific developments and analyzing the laws of Germany and Ukraine, and as a result to identify common and distinctive features and to draw the author’s own conclusions on the expediency of identifying the financial law of these two States. Methodology. In order to achieve the set goal, a comprehensive analysis of the available information regarding the analyzed problem was carried out and conclusions and proposals were formed on their basis. The following methods of scientific knowledge were used during the research: dialectical, systemic-structural, terminological, systemic-functional, historical, normative-dogmatic, generalization method.  Originality. As a result of the study, a comparative legal analysis of the financial law systems of Ukraine and the Federal Republic of Germany is carried out. The place of budgetary and tax law in the legal systems of these countries is investigated. The author examines the grounds for separating tax and budget law of the Federal Republic of Germany into separate branches. The author draws conclusions about the place and structure of financial law in the legal systems of the two states under study. Scientific novelty. The analysis shows that each country of the world gradually created its own financial system by finding the most effective mechanisms for optimizing the reproduction process, and this led to different views on the internal structure of the legal provisions which ensure the financial activities of the State. The issues of the place of financial law in the system of law of the world’s leading countries and its structure remain relevant today, since it is the instrument of legislative formalization and practical implementation of financial policy and has an active impact on the socio-economic development of the State and society as a whole.Practical significance. The author establishes that the German legal system is one of the most developed and systematized in the Romano-Germanic legal family, which includes Ukrainian law. The German legal system is often analyzed by scholars from other countries with a view to finding mechanisms for improving their own legislation. The analysis of the system of financial and legal norms of Germany will reveal the peculiarities of legal regulation of financial activities of this state and will allow identifying common and distinctive features between the financial law systems of Ukraine and Germany.

Key words: law, positive law, natural law, financial law, tax law, financial law of Ukraine and Germany, tax law of Ukraine and Germany.

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