Özet:

The aim of the article. The problematic issues of financial legislation are revealed, as well as the adoption of financial and legal provisions as one of the stages of financial legal regulation is considered. The subject of the study is lawmaking issues in the regulation of financial relations. Methodology. The study is based on an analysis of legal provisions regarding the legal regulation of financial relations in Ukraine. The comparative legal method enabled to study certain provisions of the legislation of Ukraine on financial relations, followed by the application of positive foreign experience in this sphere. The results of the study revealed the need for a detailed study of the problem. The most significant element for the existence and development of tax relations is considered. The author’s approach to improving the tax legislation of Ukraine is exposed. Practical implications. Theoretical and legal foundations of financial relations in the economic and legal sphere are considered. A comparative legal study of legal provisions that affect the lawmaking issues in the regulation of financial relations and on this basis the definition of ways to improve the domestic legislation in this area. Relevance/originality. The analysis of financial relations raises the issue of codification and harmonization of tax legislation that mediate the development of the tax system since the efficiency of the tax system of Ukraine, the Russian Federation, and other countries depends on the uniformity of legal concepts used in the legal regulation of financial, banking, budgetary, tax activities.

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