PRACTICAL ISSUES OF LEGAL REGULATION OF THE RIGHTS AND OBLIGATIONS OF CENTRAL EXECUTIVE BODIES PROVIDED THE FIELD OF PUBLIC FINANCE ACTIVITY IN UKRAINE

The article describes practical problems of regulatory support of the rights and obligations of the central executive authorities in in public financial activity in Ukraine. Legal acts aimed at sectoral regulation (constitutional, administrative, budgetary) were analyzed. As a result the next conclusion was made: the main factors affecting the ambiguity in the practical application of the rules that determine the powers of central executive bodies are different approaches laid down at different industry-specific laws of Ukraine (specifically the legislation that determines the legal status of such bodies, financial legislation, legislation on administrative services). It has been proved that legal regulation of the rights and obligations of central executive bodies requires improvement. The issues requiring the legislative developments are next: the powers of the central executive body that implements state policy in the field of road facilities in terms of executing budgetary control over budgetary funds usage by its territorial bodies; improvement of the legal regulation of powers of the central executive body in the field of transport in terms of setting the rates of the port administrative dues; determination at the legislative level the rights and obligations of the national commission which provides the state regulation in the field of transport, approval of the methodology for calculating administrative port dues, and legal regulation of the collection of the administrative port dues, taking into account the regulations that determine the basis for the collection of administrative dues as payments for administrative services.