The article addresses to the characteristics of the principles content of financial law, since legal principles in financial law constitute a single system and act as one of the elements of the legal regime of public relations regulation in the sphere of public finance. Based on the conducted research, the article proposes to divide the general principles of financial law into two groups: general legal principles (taking into account industry specifics) and 2) general financial and legal principles. Key words: principles, financial law, general principles of financial law, general legal principles, general financial and legal principles.

The article is dedicated to characteristics of Budget Law as the main sub-branch of Financial Law. A lot of general theoretical researches are devoted to the problem of Budget Law as the sphere of maintaining budgetary activity. But this question is in the center of scientists and practiciants’ attention, especially, when it concerns specific branch researches. In the science of Financial Law this problem is complicated by the absence of strict understanding of Financial Law System, its division into general and special parts, the structures of both of these parts. Budget Law, according to traditional domestic scholars’ views on the branches of law structure in general and Financial Law in particular, is a component of special part of Financial Law and its main sub-branch. The attention is concentrated on the problem of determination the place of Budget Law as a complex of legal norms, which regulate budgetary relations in legal systems of different states: complex branch of law; sub-branch of Financial Law; totality of two institutes: budgetary arrangement and budgetary process. Recently, the scholars began to pay their attention to the System of Financial Law, more often. So that, the scientists of Yaroslav Mudryi National Law University ask question, concerning the absence of general part of Financial Law, as a complex of financial and legal norms, which reveal in special part of Financial Law Institutes. Traditionally Budget Law is considered to be a complex of two institutes: budgetary arrangement and budgetary process. Such division is determined by material and procedural rules of Budget Law. Budgetary activity of the state and its bodies is the sphere of budgetary relations rising and development. Supporting division of Budget Law into two parts: material and procedural, it can be talked about the existence of budgetary-material and budgetary-procedural activity. In any case, Budget Law is the main sub-branch of Financial Law, which exists and is realized within budgetary activity. Key words: Financial Law, Budget Law, sub-branch, budgetary system, budgetary process, budgetary activity.

The article addresses to the characteristics of the administrative and legal support of the the educational process organization in the Academy of the State Penitentiary Service. With the declaration of independence, Ukraine has paid attention to build a European state with appropriate standards in all spheres of state activity. One of the priority areas of this course is the development of a new functioning system of the structure of law enforcement agencies, including the penitentiary system. For the proper functioning of this institution, professional personnel is needed, who will be the main persons of the development of the new penitentiary system of Ukraine in compliance with the leading standards of the European community. The Academy of the State Penitentiary Service has been established and operates in accordance with the Law of Ukraine “On Higher Education”. The main purpose of the Academy is to train specialists in the field of knowledge “Law”, “Social and Behavioral Sciences” and other fields in order to meet the needs of the State Penitentiary Service of Ukraine, to provide society with qualified specialists with higher education, scientific, scientific and pedagogical staff according to the state order, contractual obligations and thus the new generations formation of national intelligentsia. The educational process in higher educational institutions with specific learning conditions, such as the Academy of the State Penitentiary Service, is carried out in accordance with the legislation on higher education, although general subordination is carried out by the relevant ministry – the Ministry of Justice of Ukraine. Having certain peculiarities in the cadets, students and associate professors’ training, the Academy also prepares students and graduate students at the expense of individuals and legal entities. The main participants in the educational process at the Academy, as well as in any higher educational institution with specific learning conditions, along with research and teaching staff, are cadets (students) (at the expense of legal entities), students (at the expense of individuals), associate professors (graduate students). All higher education obtainers, enrolled in the Academy receive higher education at the first (bachelor’s), second (master’s) and third (educational-scientific) levels. Key words: administrative and legal support, educational process, Ministry of Justice of Ukraine, Academy of the State Penitentiary Service, penitentiary system.

доктор філософських наук, професор, професор кафедри соціальної філософії, філософії освіти та освітньої політики, Національний педагогічний університет імені М. П. Драгоманова, м. Київ, Україна; Ніщимна С. О., доктор юридичних наук, професор, завідувач кафедри адміністративного, цивільного та господарського права і процесу, Академія Державної пенітенціарної служби, м. Чернігів, Україна; Доній Н. Є., доктор філософських наук, професор, професор кафедри економіки та соціальних дисциплін, Академія Державної пенітенціарної служби, м. Чернігів, Україна

The article is devoted to the characteristics of the principle of legality in the context of its application as a principle of legal responsibility, which is inherent in all branches of law, including financial law and tax law, as a sub-branch of the latter. An in-depth study of the principles of legal responsibility allows practitioners, using the assets of scientists, to direct efforts to eliminate gaps in the law. Key words: legal responsibility, principles, legality, financial law, tax law.