Принципи публічної фінансової діяльності як системоутворюючі поняття фінансового права

Abstract

У статті розглядаються принципи публічної фінансової діяльності як основоположні для розвитку фінансового законодавства критерії, що відображають внутрішню сутність правового регулювання фінансових відносин. Висвітлюються проблемні аспекти тлумачення окремих галузевих принципів фінансового права.

В статье рассматриваются принципы публичной финансовой деятельности как основополагающие для развития финансового законодательства критерии, отражающие внутреннюю сущность правового регулирования финансовых отношений. Освещаются проблемные аспекты толкования отдельных отраслевых принципов финансового права.

The article shows that main peculiarities of the principles of public finance as fundamental categories of financial law. The principles of public financial process form the criteria for financial legislation development that reflect the inner essence of the legal regulation of financial relations. The disputable aspects of principles interpretation, concerning financial process are brought to attention in this article. Firstly it is noticed that public financial process should be based on the main general legal principles, including the supremacy of law, legality, transparency ect. Secondly the key financial principles, that that reflect financial relationships are described. The principle of prevailing public interests over private is carried out to an attention. It focuses the need to take to an account the national and public interest in the actions of the state, carried out within public finance. The particular characteristics of the principle of rationality and reasonableness in legal regulation of financial relations are shown. It is shown that although the principle of priority of public expenditures is one of the axiomatic for financial law, the question of its implementation into the practice is currently unsolved. The particular qualities of the principle of financial regulation social orientation are shown in the article. It is unclear how to determine the real solvency of the taxpayer, as will be provided with the principle of fiscal adequacy fixed in the same article code, which provides for the establishment of taxes and duties with regard to the need of reaching the balanced budget expenditures with its revenues. Moreover, the very essence of the principle of justice is therefore to achieve a redistribution of social wealth, which would provide adequate living conditions for the Ukrainian people. An interpretation of tax law shows that as it is rather contains the privileges and benefits to individuals rather than reflects the actual content of the principle of justice. It is made an conclusion that the implementation of each of the general law principles or any financial principles are closely related to the subjective perception by the subjects of relations, who are responsible for applying these principles in their work.