Purpose

Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of financial law is inherently dynamic, which is reflected in the constant development of both its content and external form of expression.

Design/methodology/approach

This paper analyzes the main approaches to determining sources of law. The main features and peculiarities of the sources of financial law in Ukraine have been outlined. The positions of scholars on the characteristics of the sources of financial law of the European Union (EU) have been analyzed.

Findings

It is considered appropriate to allow soft law to belong to one of the sources of financial law. It is established that the adaptation of financial legislation of Ukraine to EU law is due to the following objectives: implementation of theoretical and practical experience of EU member states in the form of European standards enshrined in the sources of EU law; and harmonization of the rules of financial activity in Ukraine to the norms of EU financial law is necessary to ensure the free movement of persons, goods, services and capital.

Originality/value

The directives of the EU that regulate financial relations and the state of their implementation have been described. This paper proposes to improve the sources of financial law of Ukraine to harmonize the national legislation of Ukraine with the standards of the EU.

中文翻译：

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乌克兰和欧盟金融法的渊源：比较法律方面

目的

特别注意需要使乌克兰金融法的渊源适应共同体法律。本文强调金融法渊源体系具有内在的动态性，体现在其内容和外在表现形式的不断发展。

设计/方法/方法

本文分析了确定法律渊源的主要方法。概述了乌克兰金融法渊源的主要特点和特点。分析了学者对欧盟金融法渊源特征的立场。

发现

允许软法属于金融法的渊源之一被认为是恰当的。确定乌克兰的金融立法适应欧盟法律是由于以下目标：以欧盟法律来源中所载的欧洲标准的形式实施欧盟成员国的理论和实践经验；乌克兰金融活动规则与欧盟金融法规范的协调对于确保人员、货物、服务和资本的自由流动是必要的。

原创性/价值

欧盟监管金融关系的指令及其实施状态已被描述。本文建议完善乌克兰金融法的渊源，以使乌克兰的国家立法与欧盟的标准保持一致。