№ 12/2017

Fìnansi Ukr. 2017 (12): 7–20https://doi.org/10.33763/finukr2017.12.007

SCIENTIFIC DISCUSSIONS

LOVINSKA Ljudmyla ¹

¹Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185

Conceptual approaches to defining governmental services in the legislation of Ukraine

In the article, the attention is focused on insufficiency of investigations devoted to the terminology of the legal regulation of public sector services. It is proved that the concept of state services under the current conditions of the development of services-oriented state in Ukraine should become the central one for the legislation regulating activities of executive bodies. The factors need to be considered while determining the definition “services” by the legislation, in particular the number of subjects under the scope of legislative provisions are analyzed. It is proved that in the context of the public-sector structure in accordance with the international statistical classification of national economy institutional sectors it will include into its scope only entities whose activities are funded by state and local budgets. It is concluded that all functions of executive bodies provided under the legislation cannot be connected with services while the funding of budget entities is determining. But it is in itself feasible to consider the services as the separate function that should be reflected in the legislation. The necessity of implementing two levels for the determination of the category of “governmental services” is proved. The first level is presented in the Budget Code of Ukraine as the law that regulates the relations arising while planning and exploitation of financial resources of state and local budgets. Such definition should put into practice the basic provisions on the nature of governmental services. The second level is the determination of “services” in sectoral legislation. It specifies the definition given by the Budget Code of Ukraine, taking into account the sectoral peculiarity. The general purpose is to provide the basis for the development of sectoral services standards, the development of funding mechanisms and costing scheme.

Keywords:legislation, term, definition, public service, governmental service, funding, cost.

JEL: H89, I0, K10

Lovinska L. . Conceptual approaches to defining governmental services in the legislation of Ukraine / L. . Lovinska // Фінанси України. - 2017. - № 12. - C. 7-20.

Article original in Ukrainian (pp. 7 - 20)

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