COVID-19 acute respiratory disease fund caused by coronavirus SARS-COV-2 and its consequences: discussive aspects of the legal nature

Problem setting. The budgets that make up the budget system of our state have a horizontal and vertical structure. structure provides for separation such elements as revenues expenditures, – general special funds. Note category “fund” is multifaceted used by many branches law. It significant legal problems regulation funds were subject scientific analysis L. K. Voronova, O. Dmytryk, D. A. Musabirova, Z. I. Peroshchuk, Sattarova, etc., but it should be noted development public relations, which are law, contributes to formation new budget. For example, in context exacerbation socio-economic crisis with widespread spread respiratory disease COVID-19, faces challenges ensuring adequate funding measures combat coronavirus. To this end, Fund control cute COVID-19 caused SARS-CoV-2 coronavirus its consequences was established within purpose article determine nature Control Acute Respiratory Disease SARS-COV-2, consequences. Article’s main body. emphasized currently debatable. analyzed formed unscheduled due sudden outbreak need finance unplanned expenses. Thus, has clearly defined areas use accumulated it. However, does not own sources formation. This indicates certain similarity above-mentioned reserve fund budget, one, allocated part their specific goals, ones. Conclusions. In opinion, expenditures made at expense from according procedure also entirely logical establish temporal limitation Fund’s functioning. mechanism distribution introduced Government rather complicated, some provisions been left out legislator’s attention.