Concept and essence of public railway transport of Ukraine as the object of financial and legal relations
Keywords:
object, financial and legal relations, participants in legal relations, railway transport, transport.
Abstract
The purpose of the article is to reveal the concept and essence of railway transport of general use in Ukraine as an object of financial and legal relations. Research results. Scientific and legislative approaches to the concepts of "transport", "railway transport", "financial and legal relations" are considered. The essence and features of the latter are defined. Factors affecting the development trends of rail transport are studied. Practical meaning. It is established that financial and legal relations directly related to railway transport may include issues of financing, taxation, regulation of tariffs and other financial aspects of the activity of such business entity. Such relations are governed, among other things, by financial legislation, as well as by other legal norms relating to the financial activities of economic entities. Value/originality. The article defines the concept of railway transport of Ukraine as an object of financial and legal relations as relationship between business entities, as well as the State, which arise in the process of implementing financial activities, that is, in interactions connected to the circulation of funds, securities, banking services and any other financial assets.
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References
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Shevсhenko, A.І. (2020). Strategies for the sustainable development of the industrial infrastructure of the national economy from the point of view of security (on the example of railway transport). (PhD Dissertation Abstract). Institute of Industrial economics of the National Academy of Sciences of Ukraine. Kyiv, Ukraine. https://iie.org.ua/wp-content/uploads/2020/09/avtoreferat_shevchenko-a.i..pdf
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Stasiuk, K. Z. (2022). Marketing management of railway enterprises logistics potential in the environment of market liberalization. (PhD Dissertation). Lviv Polytechnic National University of the Ministry of Education and Science of Ukraine. Lviv, Ukraine. https://lpnu.ua/sites/default/files/2022/radaphd/20002/disertaciya-stasyuk-katerini-zinoviivni075marketing.pdf
State Statistics Service of Ukraine (2021). Transport of Ukraine 2020. https://ukrstat.gov.ua/druk/publicat/kat_u/2021/zb/10/zb_Transpot.pdf
Vinnitskyi, D.V. (2003). Russian tax law: problems of theory and practice: monograph. St. Petersburg: Publishing House "Law Center Press”. http://lawlibrary.ru/izdanie45448.html
Bandurka, O. M., & Hetmanets, O. P. (2015). Financial law: textbook. Kharkiv: Ekograph. https://acortar.link/UcqEN7
Bilodid, I. K. (1979). Dictionary of the Ukrainian language: in 11 volumes, Volume 10. Kyiv: Naukova Dumka. http://sum.in.ua/s/transport
Filipenko, T.V., & Filipenko, A.S. (2018). Financial law in schemes: educational and methodological manual. Kryvyi Rih: Donetsk Law Institute of the Ministry of Internal Affairs of Ukraine. https://repository.mdu.in.ua/jspui/bitstream/123456789/932/1/finansove_pravo.pdf
Kirdina, O. H., & Ukrainska, L. O. (2022). “Anti-crisis management of railway transport development in the context of global turbulence”. Herald of the economy of transport and industry, 76-77, pp. 24-32. http://lib.kart.edu.ua/bitstream/123456789/9474/1/Kirdina.pdf
Kushnir, L.V. (2015). Analysis of the work of transport of ukraine main indicators. Scientific Bulletin of Kherson State University. Series of economic sciences, Issue 12, Part 2, pp. 42-47. https://acortar.link/hdnFrO
Lapin, P.V. (2019). Ensuring economic safety of rail transport enterprises on the basis of fire risk management. (PhD Dissertation). Dnipro National University of Railway Transport named after academician V. Lazaryan. Dnipro, Ukraine. https://acortar.link/EYvMCC
Law No. 232/94-VR. On Transport, Bulletin of the Verkhovna Rada of Ukraine, Kyiv, Ukraine, November 10, 1994. Recovered from https://zakon.rada.gov.ua/laws/show/232/94-%D0%B2%D1%80#Text
Law No. 273/96-VR. On Railway Transport, Bulletin of the Verkhovna Rada of Ukraine, Kyiv, Ukraine, July 04, 1996. Recovered from https://zakon.rada.gov.ua/laws/show/en/273/96-%D0%B2%D1%80?lang=uk#Text
Law No. 4442-VI. On Specifics of Creating a Public Railway Transportation Public Joint Stock Company, Bulletin of the Verkhovna Rada of Ukraine, Kyiv, Ukraine, February 23, 2012. Recovered from https://zakon.rada.gov.ua/laws/show/en/4442-17?lang=uk#Text
Main Department of Statistics in Luhansk Oblast (2021). Economic statistics / Economic activity / Transport. http://lg.ukrstat.gov.ua/sinf/transport/arch_transport.php.htm
Makukh, O. V. (2017). Dynamics of financial relations: methodological aspect. (Doctoral Dissertation Abstract). Zaporizhzhia National University. Zaporizhzhia, Ukraine. http://phd.znu.edu.ua/page//aref/07_2017/Makukh_aref.pdf
Nesterenko, A.S. (2015). Financial legal mechanism as the object of the financial system of the state. Young Scientist, 10(25), Part 2, pp. 118–121. http://molodyvcheny.in.ua/files/journal/2015/10/66.pdf
Order No. 457. On Approval of the Charter of Ukrainian Railways, Bulletin of the Verkhovna Rada of Ukraine, Kyiv, Ukraine, April 06, 1998. Recovered from https://zakon.rada.gov.ua/laws/show/en/457-98-%D0%BF?lang=uk#Text
Peroshchuk, Z. I. (2014). Problems of legal regulation of the budget revenues and expenditures are included in the budget system of Ukraine. Current Problems of State and Law, 74, pp. 172-177. http://www.apdp.in.ua/v74/27.pdf
Pidhornyi, A. Z., & Samotoienkova, O. V. (2014). Market statistics: manual. Odesa: Odesa National Economics University. https://acortar.link/267wk1
Pozdniakova, L. and Deineka, O. (2010). Economics of railway transport. Kharkiv: UkrDAZT. https://acortar.link/YRl6UV
Shevсhenko, A.І. (2020). Strategies for the sustainable development of the industrial infrastructure of the national economy from the point of view of security (on the example of railway transport). (PhD Dissertation Abstract). Institute of Industrial economics of the National Academy of Sciences of Ukraine. Kyiv, Ukraine. https://iie.org.ua/wp-content/uploads/2020/09/avtoreferat_shevchenko-a.i..pdf
Sirko, R., Kyslyak, L., Beznosiuk,O., & Bodnarchuk, M. (2022). The improvement of the institution of railway transportation in the context of modern challenges. Amazonia Investiga, 11(60), pp. 197-205. https://doi.org/10.34069/AI/2022.60.12.21
Stasiuk, K. Z. (2022). Marketing management of railway enterprises logistics potential in the environment of market liberalization. (PhD Dissertation). Lviv Polytechnic National University of the Ministry of Education and Science of Ukraine. Lviv, Ukraine. https://lpnu.ua/sites/default/files/2022/radaphd/20002/disertaciya-stasyuk-katerini-zinoviivni075marketing.pdf
State Statistics Service of Ukraine (2021). Transport of Ukraine 2020. https://ukrstat.gov.ua/druk/publicat/kat_u/2021/zb/10/zb_Transpot.pdf
Vinnitskyi, D.V. (2003). Russian tax law: problems of theory and practice: monograph. St. Petersburg: Publishing House "Law Center Press”. http://lawlibrary.ru/izdanie45448.html
Published
2023-03-30
How to Cite
Zaikina, H., Ripenko, A., Demenko, O., Vitaliy, O., & Bilyk, V. (2023). Concept and essence of public railway transport of Ukraine as the object of financial and legal relations. Amazonia Investiga, 12(62), 205-212. https://doi.org/10.34069/AI/2023.62.02.20
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