FINANCIAL AND LEGAL STATUS OF SELF-REGULATING ORGANIZATIONS

The article is devoted to identifying the features of the financial and legal status of self-regulating organizations as non-profit organizations based on the analysis of current legislation and available scientific developments regarding the legal status of various subjects of financial law. The specifics of the financial and legal status of self-regulating organizations are determined by the peculiarities of their general legal status, which are expressed in a combination of public and private legal aspects of their activities. The public functions performed by self-regulating organizations determine the content of their financial rights and obligations. In particular, the control function is considered as fundamental in relation to other functions of a self-regulating organization and may be extended to the financial relations of their members. A prerequisite for the financial and legal status of a self-regulating organization is the presence of its financial legal personality, which is divided into general and special. The latter consists in the ability to have rights and bear responsibilities, to exercise them by their own actions, as well as to bear responsibility for them in the field of formation, distribution and use of special monetary funds of a public nature, the implementation of public financial control. In the course of the study of the content of the financial and legal status of self-regulating organizations due to their financial legal personality, a grouping of their rights and obligations enshrined in the norms of financial law was carried out. The article focuses on the content of the financial rights and obligations of a self-regulating organization in the field of the formation of special monetary funds, namely the compensation fund as a financial way to ensure the property liability of members of a self-regulating organization to consumers of manufactured products, which has a public-legal character. In addition, the characteristics are given of the possible participation of self-regulating organizations in tax and other fiscal legal relations in different statuses: taxpayer, tax agent, payer of insurance premiums. As other elements of the financial and legal status of self-regulating organizations, their responsibilities and guarantees of the implementation and protection of their rights, enshrined in the norms of financial law, are highlighted.

self-regulating organizations, non-profit organizations, financial and legal status, self-regulating organizations in the financial market, subject of financial law, financial control, compensation fund, membership fees, property liability, guarantees

Skok Ya. A. Financial and legal status of self-regulating organizations. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;2(63):262—267. DOI: 10.25683/VOLBI.2023.63.604.