SOME ASPECTS OF DEFINING THE LEGAL STATUS OF BUDGET INSTITUTIONS

Abstract

Despite the fact that today budget institutions are parties of financial legal relations, their legal status can hardly be considered properly defined at the legislative level. It happens due to several factors. There are still discussions among scholars regarding the definition of the concept of legal status, its structure and elements. It is obvious that such doctrinal inconsistency to some extent negatively affects the legal consolidation of the legal position of budgetary institutions. So, the aim of this paper is definition of the legal status of budget institutions.