Sources of financial law in Ukraine and the European Union: comparative legal aspect
International Journal of Law and Management
ISSN: 1754-243X
Article publication date: 9 June 2022
Issue publication date: 24 June 2022
Abstract
Purpose
Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of financial law is inherently dynamic, which is reflected in the constant development of both its content and external form of expression.
Design/methodology/approach
This paper analyzes the main approaches to determining sources of law. The main features and peculiarities of the sources of financial law in Ukraine have been outlined. The positions of scholars on the characteristics of the sources of financial law of the European Union (EU) have been analyzed.
Findings
It is considered appropriate to allow soft law to belong to one of the sources of financial law. It is established that the adaptation of financial legislation of Ukraine to EU law is due to the following objectives: implementation of theoretical and practical experience of EU member states in the form of European standards enshrined in the sources of EU law; and harmonization of the rules of financial activity in Ukraine to the norms of EU financial law is necessary to ensure the free movement of persons, goods, services and capital.
Originality/value
The directives of the EU that regulate financial relations and the state of their implementation have been described. This paper proposes to improve the sources of financial law of Ukraine to harmonize the national legislation of Ukraine with the standards of the EU.
Keywords
Acknowledgements
Ethical approval: All procedures performed in studies involving human participants were in accordance with the ethical standards of the institutional and national research committee and with the 1964 Helsinki declaration and its later amendments or comparable ethical standards.
Authors Contributions: Authors’ contributions are equal.
Availability of data and materials: Data will be available on request.
Consent to participate: Informed consent was obtained from all individual participants included in the study.
Consent for publication: All individual participants agreed to be included in the study.
Funding: The authors did not receive support from any organization for the submitted work. No funding was received to assist with the preparation of this manuscript. No funding was received for conducting this study. No funds, grants or other support was received.
Conflicts of Interest: The authors declare they have no financial and competing interests.
Citation
Glukh, M., Matselyk, T., Anistatenko, J., Anisimova, M. and Rohozinnikova, K. (2022), "Sources of financial law in Ukraine and the European Union: comparative legal aspect", International Journal of Law and Management, Vol. 64 No. 4, pp. 358-367. https://doi.org/10.1108/IJLMA-02-2022-0036
Publisher
:Emerald Publishing Limited
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