THE FUNDAMENTAL CATEGORIES OF FINANCIAL LAW AND THEIR INFLUENCE ON DETERMINING THE CONTENT OF FINANCIAL RELATIONS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 2
Abstract
In the article on the characteristics of such financial legal category as the financial activity of the state, it is determined the influence of the fundamental categories of financial law to the determination of content of financial relations. It is stated that traditional approaches to review and determination of the basic financial and legal categories need to be updated taking into account present conditions. Сharacteristic of the financial activity of the state as the fundamental category of financial law must be gradually changed. Established the necessity of abandoning the traditional approach on the determination of the financial activity of the state as an area or background of financial relations, because the financial relations cannot arise, vary and stop at area of the same relations. It is proved that the category of «financial activity of the state» within the financial law should be determined on the basis of the features selection of financial relations. The point is that it should be based on and taking into account features of financial relations (their subjects, object, etc.).
Authors and Affiliations
О. В. Макух
Keywords
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