Procedural theory of financial law
AbstractProcedural financial and legal theory, first of all, is associated with the development of the corresponding categorical apparatus. The theoretical sources regarding the concepts of «the process» and «the procedure» are analyzed in the article, as well as among scientists there is no consensus about these terms. It should be noted that the search for the ways of establishing legality of law and order suggests that the whole financial activity is interrelated in order to meet the different needs of society. It must be performed by the rules, established in advance, in order to strictly following of the procedures. The use of procedural forms in financial activity of the state should ensure the correct application of legal norms. The content of the procedural form of financial activity of the state and bodies of local self-government is a set of unified procedural requirements to the participants in the financial and legal process. These requirements are objectively reflected in the components of financial and legal process, where the procedural proceedings are the defining characteristic element in its structure and reflect its subject, the procedural stages are dynamic characteristic of the process, and the procedural regime permeates the whole matter of the financial and legal process in general. The establishment of financial and procedural legal theory, first of all, is connected with the development of appropriate categorical apparatus, which is represented as a network of basic notions of scientific thinking and so it ensures its unity, integrity and constant reproduction. In our opinion, a broad understanding of the process should facilitate a deeper scientific study and comprehension of this category. Many researchers attribute the concept of legal process to such legal categories as action, activity and equate it with categories that characterize the form, the formal side of the legal status, actions, etc. As the financial activity of the state government and local self-government bodies generally has procedural order, it requires legal regulation not less than, for example, judicial activity. Taking into account the scholars’ research, it is suggested that the procedural form is inherent in any financial activity, and the widespread opinion that only legal proceedings can be carried out in a special procedural form is insufficiently reasoned. The meaning of any activity is disclosed through a set of consistent actions carried out by its subjects. In our opinion, in order to determine the objective limits of the financial and legal process, it is necessary to proceed from the main directions and functions of financial activity of the state and local self-government bodies which should be expedient, oriented on the implementation of legitimate state and public interests, carried out in the appropriate procedural form, which must conform to the principle of legality, be rational, free of empty formalities.
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