In order to better understand what the system of financial law, it is necessary to understand the concept of "finance", which is crucial in the framework of the topic.So, in the economic literature, as well as in legal science, the concept of "finance" can have two meanings.According to the first, finance - a set of specific economic relations, which usually occur in the distribution and further use of various monetary assets.The second value defines as the aggregate of finance of funds mobilized by the state authorities for the implementation of a number of problems.
Thus, finance is increasingly considered not as money, but as a relationship between people when dealing with them.Finance - means of distribution of national income, control over the distribution of funds of the country, promoting the country's development.
Laws that regulate financial activities are grouped into a number of legal institutions, which, in fact, this structure is based legal system.Institutes are called interconnected group of legal norms that govern social relations within the species law.
As financial legal standards set by the state, the system of financial law consists of two parts - general and special part.
general part includes the rules governing the form and describe the general principles and methods of financial activities, the system of state bodies which carry out this activity, the legal status and the position of the subjects of financial relations.On the general side are also relevant issues for the financial control and the principles that underlie the financial institutions of foreign law.
The special part describes the institutions of financial law in a clear sequence.It found that the main institute a budget law.This budget system accumulates all the main public financial resources to ensure that the activities of the authorities.There are also off-budget financial assets, which also belong to the central finance.Note that the legal institutions that govern relations in this area are considered to be the main and stand out against the rest of the financial and legal institutions.
Since the system of financial law is based on the budget, that is, government revenues and expenditure in this area has its own institute - Institute of State Revenue.It has rules that govern the tax on individuals and legal entities.State revenues include institutions that integrate the legal and financial rules governing the decentralized monetary funds, as well as rules relating to public insurance and lending.To
financial system to function properly, it is necessary not only to accumulate income funds money, but they spend wisely.So, the next legal institution - the institution of government expenditure, to which the bank loans, government funding, government debt and insurance.
Since financial activities are based on monetary circulation, of great importance in the system of financial law is the currency legislation.
To summarize, it should be noted that the system of financial law - a kind of reflection of the current state in a unified financial system.In its general part sets out the basic phenomena and concepts of public finance, especially the rule of law in the financial relations, financial and legal institutions.Special part describes these institutions in a particular sequence.The principles of financial law are the basis for studying the discipline and conduct of financial activities in the state.
