Volume 12 - Issue 62
/ February 2023
205
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DOI: https://doi.org/10.34069/AI/2023.62.02.20
How to Cite:
Zaikina, H., Ripenko, A., Demenko, O., Vitaliy, O., & Bilyk, V. (2023). Concept and essence of public railway transport of Ukraine
as the object of financial and legal relations. Amazonia Investiga, 12(62), 205-212. https://doi.org/10.34069/AI/2023.62.02.20
Concept and essence of public railway transport of Ukraine as the
object of financial and legal relations
Поняття та сутність залізничного транспорту загального користування України як
об’єкта фінансово-правових відносин
Received: February 12, 2023 Accepted: March 25, 2023
Written by:
Zaikina Hanna1
https://orcid.org/0009-0007-7141-1391
Ripenko Artem2
https://orcid.org/0000-0003-4197-4840
Demenko Oleksandr3
https://orcid.org/0009-0005-4992-9907
Vitaliy Oksin4
https://orcid.org/0000-0001-6080-7752
Bilyk Vadym5
https://orcid.org/0000-0002-6511-1719
Abstract
The purpose of the article is to reveal the concept
and essence of railway transport of general use in
Ukraine as an object of financial and legal
relations. Research results. Scientific and
legislative approaches to the concepts of
"transport", "railway transport", "financial and
legal relations" are considered. The essence and
features of the latter are defined. Factors
affecting the development trends of rail transport
are studied. Practical meaning. It is established
that financial and legal relations directly related
to railway transport may include issues of
financing, taxation, regulation of tariffs and other
financial aspects of the activity of such business
entity. Such relations are governed, among other
things, by financial legislation, as well as by
other legal norms relating to the financial
activities of economic entities. Value/originality.
The article defines the concept of railway
transport of Ukraine as an object of financial and
legal relations as relationship between business
entities, as well as the State, which arise in the
process of implementing financial activities, that
is, in interactions connected to the circulation of
1
Candidate of Legal Sciences, Doctoral Student of the Scientific Institute of Public Law, Ukraine.
2
Doctor of Legal Sciences, Head of the Department of Topical Issues of Philosophy of Law, Legal Linguistics, Postgraduate and
Doctoral studies of the Scientific Institute of Public Law, Ukraine.
3
Candidate of Legal Sciences, Senior Researcher of the Scientific Institute of Public Law, Ukraine.
4
Doctor of Legal Sciences, Leading Researcher of the Scientific Institute of Public Law, Ukraine.
5
Candidate of legal sciences, Associate Professor, Associate Professor of the Police Law Department of the National Academy of
Internal Affairs, Ukraine.
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funds, securities, banking services and any other
financial assets.
Key words: object, financial and legal relations,
participants in legal relations, railway transport,
transport.
Introduction
Material goods, necessary for the existence and
development of human society, are created in
four main areas of production: in the mining and
processing industry, in agriculture and in
transport.
Transport is a necessary general condition for the
production of any product. Thanks to the
transport system, it is possible to ensure
connections between industries, enterprises,
regions of the country, and foreign countries
(Sirko et al., 2022, p. 198). This is explained by
the fact that in the production process, the
movement of objects and the means of work
necessary for this, as well as labor force, to the
places of production plays a major role.
However, this does not end with transport
involvement in production, because the products
are ready for consumption only when they are
available to the consumer. Therefore, transport of
finished products from production to
consumption is carried out by transport.
Transportation in the sphere of rotation is mainly
carried out by public transport (railway, sea,
river, road, air), as well as special (pipeline,
power transmission lines and railway access
tracks of enterprises connecting them with the
main railway network). These types of transport
are the material basis for the rotation process.
Railway transport is considered a means of
material production – a very important element
in the production of any goods. And even
carrying out the transportation of passengers, it
satisfies the important need of people to move –
a need material by its nature material, since the
transportation of passengers is a consumer goods
of a special kind – commodity service.
The current stage of the development of railway
transport in Ukraine has a number of features
significantly affecting financial relations in the
industry, namely:
− considerable influence of the state as the
owner on the economy of railway transport,
which, on the one hand, leads to the
centralization of management processes, and
on the other one – to an ambiguous
assessment of the activities of the State-
owner;
− existence of a large number of enterprises of
mixed ownership, where the interests of the
state and private individuals are combined;
− limited capabilities of the State-owner state
regarding financial support at the expense of
centralized sources, in particular budget
funding;
− lack of a clear State strategy for the
development of railway transport in Ukraine
(State Statistics Service of Ukraine, 2021).
In terms of the functioning of railway transport
in Ukraine, the symbiosis of administrative and
financial law is quite important, which
complicates this topic and necessitates scientific
research.
Therefore, the purpose of the article is to reveal
the concept and essence of the public railway
transport of Ukraine as an object of financial and
legal relations, based on the theoretical
foundations of financial and administrative law,
the norms of current legislation and the practice
of the activities of executive authorities.
Methodology
The methodological basis for the Article is the set
of general and special methods of scientific
knowledge, the use of which made it possible to
achieve the goal and ensure the scientific
reliability and clarity of the obtained theoretical
results. All methods were applied
comprehensively, which ultimately contributed
to versatility, completeness and objectivity of
scientific conclusions.
In particular, the methods of analysis and
synthesis helped to examine the studied problem
in the unity of its elements, as well as each of its
component separately.
Zaikina, H., Ripenko, A., Demenko, O., Vitaliy, O., Bilyk, V. / Volume 12 - Issue 62: 205-212 / February, 2023
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Dialectical method was used to investigate the
origin and development of scientific knowledge
on the concept and essence of public railway
transport as the object of financial and legal
relations.
Among the special scientific methods, the
formal-legal method was applied, which
contributed to the clarification of legal
terminology such as “transport”, “railway
transport”, “financial and legal relations”, etc.
With the help of monographic method both
scientific works on the features of railway
transport and financials relations governing this
issue were studied.
Statistical method made it possible to analyze the
trends of development of the railway transport in
Ukraine.
Structural method was used to clarify the
advantages of this type of transport, as well as to
determine features inherent in financial legal
relations.
Logical method was helpful in drawing proper
conclusions.
Literature Review
The purpose of the study by Shevсhenko (2020)
is to improve and further develop the conceptual
foundations and scientific and practical
approaches to the determination of benchmarks
for the promotion of strategies for the sustainable
development of the production infrastructure of
the national economy in the medium- and long-
term perspective (on the example of railway
transport), as well as proposing the
recommendations for institutional support for the
achievement of priority guidelines in the
implementation of these strategies.
The object of the research by Stasiuk (2022) is
the process of liberalization of the rail freight
transportation market, because in the conditions
of Ukraine’s increased participation in the
process of European integration there is a need to
strengthen the logistics potential of the country,
where the railway plays a leading role. The
railway is the basis of the country's economy and
ensures its viability, stability and safety even in
critical situations. The railway is ecological,
accessible, reliable, cheap, "smarter" every year
and is currently being transformed under
conditions of liberalization, deregulation and
privatization.
Аlyoshinsky (2009) tried to establish the process
of international freight rail transport taking into
account resource saving, which ensures the
adaptability of the transport system to customs
procedures to reduce the number of cargo delays,
reduce unproductive time spent during customs
operations and resource costs of all kinds during
the processing of export-import rail transport.
The thesis solves the problem of forming the
transport process of international freight rail
transportation, which, unlike the previously
known ones, takes into account the rationing of
resource costs and the reduction of the number of
delays of wagons and containers for customs
reasons.
Lapin (2019) devoted his work to the importance
of ensuring fire protection of objects and rolling
stock of railway transport, increasing the combat
readiness of railway fire departments and
optimizing costs for their maintenance and
operation. Under railway transport reform,
improvement of new forms of fire protection
management, one of which is the introduction of
a systemic approach considering fire risks as an
important component of threats to the economic
security of railway transport enterprises, is
required.
Pozdniakova and Deineka (2010) created their
scientific work to to study the processes taking
place on the railway transport in the course of
management; to analyze these processes and
identify the tendency of their change, to
determine the factors influencing these
processes; to develop recommendations for
improving the processes taking place during
production on railway transport.
Results and Discussion
In recent years, railway transport has been
affected by a number of socio-economic
destructive factors, which is reflected in the
trends of its development. In 2021, 314.3 million
tons of cargo, an increase of 2.9% compared to
the previous period, but 7.4% lower the level of
2017, when the volume of cargo transportation
was 339.5 million tons.
The development of passenger transport by rail
should be indicated by a gradual increase in the
volume of work. Thus, in 2021, the volume of
passenger transportation amounted to 81.3
million people, an increase of 19% compared to
2020. However, compared to 2017 (164.9 million
people), there is a significant gap of more than
twice – by 50.7% (Main Department of Statistics
in Luhansk Oblast, 2021).
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Kirdina and Ukrainska (2022) believe that such
negative trends in the development of railway
transport are largely due to the long-term
accumulation of systemic problems, including:
− deterioration of the condition of the railway
track and infrastructure in general as a result
of the postponement of repair works;
− reduced fleet of technically serviceable
rolling stock due to ignoring the need for its
timely renewal and modernization;
− increasing wear and tear of the production
and repair base of railway transport
enterprises;
− implementing ineffective investment,
innovation, personnel, and marketing
policies by the company.
Before considering railway transport of Ukraine
as an object of financial and legal relations and a
subject of financial control, it is necessary to
investigate and define the following legal
categories: "transport", "railway transport",
"financial and legal relations" and "subject of
financial control".
According to Bilodid (1979), the term "transport"
refers to:
1) a branch of the national economy that carries
out the transportation of passengers,
delivery, cargo movement, etc. by various
means;
2) one or another type of means of transport;
3) any means of transport, as well as a
combination of such means;
4) means of transport of a certain territorial
subordination;
5) a certain section of transport as well as the
number of vehicles serving it.
The authors of the textbook on market statistics
(Pidhornyi & Samotoienkova, 2014) note that the
term "transport" comes from the Latin words
trans (through) and portare (carry). The product
of transport is the process of transportation, that
is, the process of moving goods and passengers
in the environment of human life. Transport is a
branch of economic infrastructure, which is
considered one of the priorities in the state. The
peculiarity of transport as a type of economic
activity for the provision of services is that the
production process of other sectors of the
economy is completed by moving products from
the producer to consumers, and the value created
by the labor spent on this movement, is added to
the cost of transported products, although new
material values are not created in this area.
According to Kushnir (2015, p. 42), transport is
one of the most important industry branches,
providing production and non-production needs
of the economy and the country’s population in
all types of transportation.
The legislator also fixed the definition of the term
"transport". Thus, according to the Law of
Ukraine No. 232/94-VR (1994), transport in the
system of public production is one of the most
important branches of public production and is
designed to meet the needs of the population and
public production in transportation. The
development and improvement of transport is
carried out in accordance with state target
programs, taking into account its priority and
based on the achievements of scientific and
technical progress and is provided by the state.
Thus, the transport of Ukraine should be
understood as a system of various types of
vehicle ensuring the movement of people and
goods on the territory of Ukraine and
international transit. It includes rail transport,
road transport, sea transport, river transport, air
transport and pipeline transport. The transport
system of Ukraine is an important component of
the country's infrastructure and plays a crucial
role in ensuring economic development. It
ensures the movement of people and goods
between different regions of Ukraine, which is
necessary for the development of trade and other
sectors of the economy.
As far as rail transport is concerned, the Law of
Ukraine No. 232/94-VR (1994) states that it
includes railway transport enterprises carrying
out the transportation of passengers, cargo,
baggage, mail, rolling stock of railway transport,
railway lines of communication, as well as
industrial, construction, trade and supply
enterprises, educational institutions, technical
schools, children’s preschools, health care,
physical education and sports institutions,
culture, scientific research, design and
construction organizations, industrial railway
transport and other enterprises, institutions and
organizations regardless of ownership that ensure
its activity and development.
Along with this, the Law of Ukraine No. 273/96-
VR (1996) defines the main legal, economic and
organizational principles of the operation of
public railway transport, its role in the economy
and social sphere of Ukraine, and governs its
relations with executive bodies, authorities, local
self-government bodies, other modes of
transport, passengers, senders and receivers of
goods, baggage, and mail, taking into account the
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specifics of the functioning of this mode of
transport as a single industrial and technological
complex.
According to its the provisions, railway transport
is a production and technological complex of
railway transport enterprises, designed to meet
the needs of public production and the country’s
population in transportation in domestic and
international connections and to provide other
transport services to all consumers without
restrictions on ownership and types of activity,
etc. It is one of the important basic branches of
the economy of Ukraine that provides internal
and external transport and economic connections
and satisfies the needs of the population in
transportation. The activity of railway transport
as part of the unified transport system of the
country contributes to the normal functioning of
all branches of public production, social and
economic development and strengthening of the
State’s defense capability, international
cooperation of Ukraine.
Railway transport enterprises, in cooperation
with other modes of transport, must carry
passengers and cargo in a timely and high-quality
manner, ensure traffic safety, and develop the
sphere of transport services for the national
economy and the population.
Railway transport, as one of the economic types
of transport, is capable of mastering the most
massive cargo flows, which ensures reliable
delivery of products to the consumer and the least
negative impact on the environment. Its
significant role in the economy is also evident in
the fact that it is a large consumer of material and
labor resources.
The advantages of this type of transport are:
1. The possibility of mass transportation of
goods and passengers increasing the
capacity of railway lines;
2. Regularity of transportation regardless of
climatic conditions, time of year and day;
3. Higher volumes of cargo delivery and, as a
rule, a shorter track compared to river and
sea transport, including through transport
corridors;
4. Great efficiency during the transportation of
bulk cargo over long and medium distances,
especially when organizing routes;
5. Relatively low cost;
6. High traffic safety (Pozdniakova and
Deineka, 2010, p. 22).
The main feature of railway transport is
versatility, high carrying capacity and regularity
of transportation. The economic efficiency of
railways largely depends on the volume of
transportation. With large flows of mass cargo,
railways quickly pay back the capital
investments used for their development. This
type of transport effectively serves the
manufacturing and mining industries.
Regulatory acts defining the procedure and
conditions of transportation, use of means of the
public railway system, traffic safety, labour
protection, ensuring public order, crossing
railway tracks by other modes of transport and
communications, fire safety, sanitary norms, and
rules on railway transport of Ukraine, are
mandatory for all legal entities and individuals on
the territory of Ukraine.
According to functional features, rail transport is
divided into freight and passenger. This is due to
the fact that transport is a necessary prerequisite
for the functioning of both material production
and the service sector, including passenger
transportation. Passenger railway transport is a
branch of the non-production sphere and belongs
to the infrastructure industries.
Freight transport is a branch of production
infrastructure. Without directly producing
material products, freight transport is the fourth
branch of material production after mining,
processing industry and agriculture. None of the
named three main branches of material
production is able to function without
transportation. The product is ready for
consumption only when it is delivered to the
consumer.
That is, railway transport of Ukraine is a system
of railway tracks, stations, electrified and non-
electrified sections, locomotives, wagons and
infrastructure, which provides passenger and
cargo transportation throughout the territory of
Ukraine and connects it with international
railway transport networks. Railway transport of
Ukraine is state property.
As Peroshchuk (2014, p. 175) correctly points
out, not only the actual behavior of the subjects
of financial legal relations, but also the
achievement of the ultimate goal of such legal
relations depends on how fully and correctly the
object will be defined. Considering railway
transport as an object of financial and legal
relations, it should firstly be noted that financial
legal relations are considered by legal theorists as
social relations regulated by the rules of financial
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law, the participants of which act as bearers of
subjective rights and legal obligations regarding
the formation, distribution (re-distribution) and
use of public money funds. According to the
authors, financial legal relations (like any other
legal relations) arise between certain actors
regarding a specific object and have a meaning
that is revealed through the respective rights and
obligations of its participants. Reflecting the
general nature inherent in any legal relationship,
financial and legal relationships also have
specific characteristics due to the peculiarity of
the sphere of their occurrence (Bandurka &
Hetmanets, 2015).
Vinnitskyi (2003) states that financial legal
relations are generated by a phenomenon
(financial activity of the state), which at the same
time constitutes its content. We completely share
the point of view by the scientist and believe that,
determining the nature of financial legal
relations, a modern scientist should depart from
the traditional approach and abandon the
indication that financial legal relations arise in
the field of financial activity. This is due to the
fact that under this approach, reasoning further,
and recognizing that financial activity, like any
activity in general, constitutes certain relations,
we must summarize that financial legal relations
arise, change and terminate in the sphere of
relations.
Financial legal relations:
are property relations between the State (even
when it acts indirectly in these relations), on the
one hand, and other actors on the other one;
they flow in cash;
arise at the initiative of the State;
emerge in order to create and distribute state
monetary funds;
accompany the public interest of the state;
are characterized by imperativeness, coercion,
which is ensured by the state legal means – by
recognizing financial relations as a subject matter
of legal regulation (Nesterenko, 2015, p. 120).
The following features are also inherent in
financial legal relations:
they arise and develop exclusively in the field of
financial activity of the state and local self-
government bodies (they are of a property
nature), related to the mobilization, distribution
and use of centralized and decentralized funds;
they are power relations, because one side of this
relationship is the State through certain bodies
with authorities;
they emerge, change and terminate on the basis
of legal facts (Filipenko & Filipenko, 2018).
In view of the peculiarities and diversity of
financial legal relations, the most acceptable
opinion is one, according to which the object of
such legal relations is what the subjective rights
and obligations of the actors of these relations are
aimed at and what the latter seek to achieve by
their behavior. At the same time, taking into
account the unity of the field of financial law,
which is a set of legal norms that regulate
relations regarding the mobilization, distribution
and use of funds of public funds, it is possible to
talk about the separation of the general object of
financial legal relations (Makukh, 2017, p. 163).
The need to determine the legal regime of the
object of financial legal relations is also due to
their diversity. Thus, money, securities, certain
financial instruments, property, documents,
estimates and other material goods can be the
object of various types of legal relations. At the
same time, it is the legal regime of each specific
object that will allow them to be demarcated and
provide the appropriate specifics in accordance
with the applied method of legal regulation. At
the same time, the legal regime of a certain object
of financial legal relations is determined by
normative legal acts.
The legislation on the public railway system
consists of the laws of Ukraine “On Transport”
(Law No. 232/94-VR, 1994), “On Specifics of
Creating a Public Railway Transportation Public
Joint Stock Company” (Law No. 4442-VI, 2012),
the Law “On Railway Transport” (Law No.
273/96-VR, 1996), Railroad Regulations of
Ukraine approved by the Cabinet of Ministers of
Ukraine (Order No. 457, 1998), and other
legislative acts of Ukraine.
Conclusion
Thus, railway transport is one of the most
important basic sectors of the Ukrainian
economy, provides its internal and external
transport and economic relations and the
transportation needs of the population. Operation
of the railway transport as part of the integrated
transport system of the country contributes to the
proper functioning of all branches of public
production, social and economic development
and strengthening of the state's defense
capability, and international cooperation of
Ukraine.
Rail transport of Ukraine, as the object of
financial legal relations, is a relationship between
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economic entities, as well as the state, arising in
the process of financial activity, that is, in
relationships related to the circulation of funds,
securities, banking services and any other
financial assets.
Financial legal relations directly related to
railway transport may include issues of
financing, taxation, regulation of tariffs and other
financial aspects of the activity of such an
economic entity. Such relations are regulated,
among other things, by financial legislation, as
well as by other legal norms relating to the
financial activities of economic entities.
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http://lawlibrary.ru/izdanie45448.html