Financial and Legal Status of Public Administration: Concept, Features

Introduction. The purpose of this article is a comprehensive analysis of the financial and legal status of the public administration, which determines its position in the system of subjects of financial legal relations. To achieve this goal, it seems necessary, firstly, to formulate a definition of public administration in the field of finance; secondly, to develop the concept of the financial and legal status of public administration, as well as its features (signs). Methods. The methodological basis of the study was a dialectical approach, which allowed us to consider the legal categories under study in their development and interrelationships. In the course of the work, both general scientific methods (analysis, synthesis, induction, deduction, systematic approach) and private scientific (special) methods of cognition were used. In particular, the formal legal method was used to analyze and interpret the norms of current financial and administrative legislation. The comparative legal method was applied to compare the financial and legal and administrative legal statuses of public administration, as well as to distinguish between general and special statuses. The use of the structural and functional method made it possible to identify and characterize the elements (financial legal personality, competence, responsibility) and features of the status under study. Results. The author’s vision of some problematic aspects of a theoretical and applied nature is formulated. In particular, the definition of public administration in the field of finance is presented; the concept of general and special financial and legal status of public administration is defined; the expediency of finalizing financial legislation in terms of clearly fixing the financial and legal status of public administration is substantiated; conclusions are drawn about the need to continue scientific research in this direction. Discussion and Conclusion. During the discussion, the scientific significance of the proposed concept of dividing financial and legal status into general and special is emphasized. This approach makes it possible to systematize and streamline ideas about the multifaceted role of public administration in the financial sector, overcoming the fragmentation of doctrinal approaches. The analysis of the status structure and its differentiation from the related administrative and legal status contributes to the development of the theory of financial and administrative law. The main conclusion is that the lack of a clear legislative consolidation of the financial and legal status of the public administration is a significant gap that negatively affects the effectiveness of public finance management and the state of financial discipline. The practical necessity of regulatory fixation of key elements of the status is substantiated, which will contribute to increasing transparency of financial activities, strengthening control mechanisms and protecting the rights of participants in legal relations. The results obtained create a theoretical basis for further research in this field.