ADMINISTRATIVE AND LEGAL REGULATION OF PUBLIC FINANCE MANAGEMENT: FUNCTIONS, OBJECTIVES, MECHANISM

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ADMINISTRATIVE AND LEGAL REGULATION OF PUBLIC FINANCE MANAGEMENT: FUNCTIONS, OBJECTIVES, MECHANISM

Journal Title: Юридичний бюлетень - Year 2018, Vol 6, Issue

Abstract

The subject of research is the administrative and legal means of regulating the public finance management sphere. The functions of administrative and legal regulation of public finance management are as follows: 1) the executive activity of public authorities in the field of finance aiming to ensure the meeting of public interests; 2) law-making in public finance; 3) organization of administration process in the field of finance; 4) regulation of the due process of law and protection of public administration interests in the field of finance and observation of the human civil rights and freedoms. The main goals of the administrative and legal regulation of public finance management include: а) provision of organization and functioning of public administration in the field of finance; b) protection and restoring the rights and freedoms of natural and legal persons in the financial sphere in case of their violation; c) arrangement and improvement of procedures for managing public finances and adoption of public administrative acts. The mechanism of the administrative and legal regulation of public finance management should be understood as a complex of administrative and legal means for providing targeted activity on public authorities’ organization, coordination and control of powers pertaining to public finance management. The elements of the mechanism for the administrative and legal regulation of public finance management comprise the mandatory key elements and secondary elements mediating the mandatory elements of the said mechanism. The following components are referred to as the key ones: administrative and legal norms, financial and administrative relations, public administration acts. The secondary components of the mechanism for the administrative and legal regulation of public finance management are as follows: principles of public finance management, juridical facts, legal culture and special legal regimes of public finance management. Specificity of the administrative and legal regulation of public finance management is stipulated by the following: 1) sources of legal regulation; 2) a special legal status of an administration subject (public administration in the field of finance); 3) in case of need, norms of administrative law impart the administrative and legal form to financial management relations. At the same time, financial management relations are only a part of social relations that are regulated by the administrative law norms; 4) the fact that emergence, changes in and termination of financial administrative relations are performed with observance of the rules and conditions established by public authorities ensures realization of public interests of public finance management.

Authors and Affiliations

Світлана Миколаївна Клімова

Keywords

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EP ID EP597812
DOI -
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