У статті автор досліджує поняття валютно-правових відносин, надає класифікацію суб"єктів валютних правовідносин, досліджує функції державних органів і банківської системи України у сфері валютного контролю, аналізує валютну правосуб"єктність, яку поділяє на три складові - валютну правоздатність, валютну дієздатність і валютну деліктоздатність, характеризує особливості фінансової відповідальності за порушення валютного законодавства України.
В статье автор исследует понятие валютно-правовых отношений, дает классификацию субъектов валютных правоотношений, исследует функции государственных органов и банковской системы Украины в сфере валютного контроля, анализирует валютную правосубъектность, которую разделяет на три составных элемента - валютную правоспособность, валютную дееспособность и валютную деликтоспособность, характеризует особенности финансовой ответственности за нарушение валютного законодательства Украины.
The article is dedicated to the concept of currency-legal relations, gives classification of subjects of currency legal relationships, the functions of public organs and banking system of Ukraine in the field of currency control, currency legal personality that is divided by three component elements: currency legal capacity, currency& capability and currency responsibility, the author also characterizes the features of financial responsibility for violation of currency legislation of Ukraine. The functions of public organs and banking system of Ukraine in the field of currency co&ntrol execute: The National bank of Ukraine is the main organ of currency control, that: carries out control after implementation of rules of adjusting of currency operations on the territory of Ukraine on all questions, not included by this Decree i&nto the competence of other public organs; provides implementation of functions of the authorized banks in relation to the realization of currency control according to this Decree and other acts of currency legislation of Ukraine. The authorized bank&s, financial institutions and national operator of postal connection, that got from the National bank of Ukraine general licenses to realization of currency operations, carry out control after currency operations that is conducted by residents and no&n-residents through these establishments. A central executive that provides forming and will realize a public tax and custom policy body carries out financial control after urrency operations that come true by residents and non-residents on territory& of Ukraine. A central executive that will realize a public policy in the field of the grant of services of postal connection body carries out control after inhibition of rules of postal orders and sending of currency values through the custom border& of Ukraine. A central executive that provides realization of public policy in the field of a state custom affair body carries out control after inhibition of rules of moving of currency values through the custom border of Ukraine.
