home Financial right Books Фінансове право - Віхров О.П.

Фінансове право - Віхров О.П.

Фінансове право і наука фінансового права

Фінансове право як галузь права і як навчальна дисципліна тісно по'їзане з наукою фінансового права. Tse, on suti, the sides of one thing. Yaksho fіnansovе the right is regulated by the syspіlіі відносини in the sphere of managing the state finances, viznacha kompetentciyu, zavdannya i funktsii, the form of the method of the subordination of the financial and legal documents, the science of the financial law is vivchaє fіnansovo-pravovі kategії і fіnansovno-pravіvі normі, іvії іх і сприяєє Udoskonalennju fіanssovogo legislatsii shajom вироблення рекомендациицій. Yakscho fіnansove right yak Galuzo right materіalіzuєtsya in fіnansovo legal principles, norms, practices, science fіnansovogo right materіalіzuєtsya in monografіyah, statte, The Teaching posіbnikah, pіdruchnikah fіnansovogo s rights. Як і кожна наука, наука фінансового права має влавівілі тільки їй subject і methodology дослідження, категоріальнопонятійний апарат, свій зміст. Vona is part of the legal science in the city.

The subject of the science of financial law is the whole of the subconscious know about the financial right, the financial disposition of the state. Ці znannya for its own element storehouse and structure, for the character is overly stringent and rіznorіdіnі. Naybіlshu Chastain Tsikh knowledge of obsyagom skladaє practicality dosvіd pravozastosovchoї dіyalnostі organіv upravlіnnya fіnansovimi vіdnosinami scho Yea tіlki Perche nablizhennyam to Vlasnyi Naukova knowledge i potrebuє osmislennya, uzagalnennya. Vano shvidshe vsjogo "skoplyuє" явища у всій їх складності, bagatolikostі і суперечливості, алеше не відображає їх in the understandings and categories of science.

The following, yakіsno zmіstovnіshim rіvnem knowledge about fіnansove right fіnansovu dіyalnіst powers sistematizovanі Yea i have uzagalnenі formі Naukova doslіdzhen simply elementarnih understand about fіnansovo-pravovі norms vіdnosini, іnstituti.

Нарешті, the science of the finance law досліджує знання about the financial right and the financial dіyalnіst the powers of the forms of folding, naybіlsh узагальнених фінансово-правових understand і категорій. In them, the head, suttve, scho characterize the financial and legal dysnesty.

Otzhe, the science of financial law can viznachiti, yak vnutrishn'no tsilinu system yuzagalnenih specifikhnih znan about the finance law and the financial dіyalnіst power and lawfulness of the development of the cih znan. Науці фінансового права властиві особвостіі, що відрізняють її inіn інших суспільних наук.

First of all , you won the balla і zalyshaetsya suspilstvoznacvoyu science, and then zavzhdi піддається всіляким децііям і політичній кон'юнктурі, її the subject of storing social truths фінансово-правові відносини і норми, що їх регулюють. Zhodna інша science ці явища не досліджує.

In a different way, the science of the financial law is vivchaє takі fіnansovo-pravovі yavishcha, yakі for its juridical nature vidnosyatsya to publichnopravovyh, sho moyut mіsce tіlki v sobiі sverhvnih (publichnih) finances. In the sphere of private finances, de vidosinini vidobrazhayut rivnopravnost їх sub'єktіv, dіyut norms of civil law.

On-tretє , the science of financial law є juridical science, scho vivchaє takі fіnansovo-pravovі yavischa i iznottya, bugato z yakih dvoyakі for its nature, zіtkіnі z legal and ekonomichnoї materії. Napriklad, groshovi koshti є one-hourly і a product of the economical law wartosti, and the vettor of the state power. The science of financial law can not be avoided without the understanding of the categorical aparat of finance science, a kind of nemovas of the warehouse, obovyazykovy foundation of bilshosti finance-legal understand. On such a subtle character of the finance-legal understand the beating respectfully in the end of the last table of the vysnachny Fakhivtsi of financial law VA Lebedev, and in the Radyan hour of the finance crisis, nezisminne pidkreslyuvav the founder of financial law in kolyshnomu SRSR Yu.A. Rovinsky.

In the fourth place, the science of the financial law of poklikana does not explain explanations of the finance and justice of the country, but it can not be practiced by practical bodies of the financial authorities, toto vikonuvati, and on the job. Yakshcho talk about the function, and vice versa the science of financial law in vidnoshennju up to the fine financial law, then yak on the headlines of them, you can criticize, constructive and prognosticating functions .

Analіtichna funktsіya science fіnansovogo right polyagaє in usvіdomlennі "doslіdnogo knowledge" klasifіkatsії fіnansovo legal norms that їh Naukova komentuvannі, zvedennі їh in vnutrіshno tsіlіsnu organіchnu system.

Critical function of the field in the vyyavlennnyi defect і недоліків у чинному фінансовом законодавстві, in фіксації невідповідності legal norms of suspolnyh practice.

The constructive function of the principle of new rules of finance and law, the institution and development of financial law. The function of the manager is transferred to the vindicle of a new law of the legal normative and legal act and is postponed in the process of normative development of power.

Prediction of the function of the science of financial law, and in other words, to call the "ori-entovnoyu" function, the field of science in the field of finance law is given to the financial and legal practice of important people in the development, vkazuє vihi, in the straightness of what will happen in the course of the financial and legal affairs. І chim vishchy riven rozvitku fіnansovo-pravovoyї nauki, tim tіnіshі tsі orііntiri, tim na bіlshu vіdstan u chasі mozhut viznachatis soi vіhi. The system is known about the finance law and management of the country's financial resources, and it is up to itself to decide the law of finance, if it is possible to create the real concept of developing financial and legal documents, re-create the concept through the public domain in effective financial and legal norms.

In vykladenih vische sutnosti, osoblivosty i funktsiiakh nauk fіnansovogo prava, manifested itself її зміст в цілому.

The system of science of financial law in the pervious world of finance is a system of financial law, but one can not be bothered with it. Thus, the science of financial law rozroblyaet important theoretical positions, which, for its own character, can not be understood directly from financial rights.

Napriklad, in financial legislation, it is impossible to know the identity of the state finances, the classification of financial and legal acts, the abolition of financial and legal norms, the culmination of the securing of theoretical concepts, the explanation of the financial and legal principles, and so on. To the other side, not all the financial and legal norms, but to be taken in the normative and legal acts, osmisleni science of financial law. Bagato of such norms is more restrictive on the basis of "pre-knowledge knowledge", but it is not at all scientific.

In naybіlsh concentrated vіgljadі zmіst of the science of financial law is manifested in її terms, persh for all the concepts and categories. Fіnansovo-pravova science opera yak forgive understandings, scho vіdobrazhayut odnірідні явища фінансово-правової дійсності, and і understand it foldable, вo відображають фінансово-правові явища на рівні цілих інститутів, розділів і навіть підгалузей права. Naybіlsh zagalnі fundamentalnyi ponimtya, scho vіdobrazhayut sutnost vlastovostі fіansovo-pravovoї dіysnostі і storazyut її postійну part, the basis of the science of financial law, nazivayutsya fіnansovo-legal categories. Characteristically risami kategorіy science fіnansovogo Yea right, popershe those scho stink stayut such deprivation pіslya zakrіplennya їh in zakonі i, girlfriend, scho stink at vіdmіnu od іnshih understand utvoryuyut postіynu Chastain science fіnansovogo law. In the category of the science of financial law, it is possible to achieve its goals and objectives.

Vrahovoyuchi is the value of science about the finance of science, but it is an economic basis, do not forget about the need for lawfulness of self-nadbudov, I actively create the role of law. Axis chomu in the field of science of the financial law, vikoristovochi dany of science about finances, does not pay attention to the position of science about finance, does not develop the legal specifics of the financial and legal norms and visions of the economically vigorous zmistu.

The science of the financial law is held in the science of finance, the law, the law of education, the law of finance, the law of the form of finance, the power and the visions, and the way in which the right to superabundance on the economic basis.

Vlasne українська the science of financial law tilki pachinaє rozvivatis. Ale is not to be rooted in a wretched world, but is shaking his roots in radiansku fіnansovo-pravovu to science, and through not in his zagalnovіdomu svoіmі znachnimiі traditional and і досягненних російську науку fіnansovoy law school, вбирає в себе все більше елементів науки про пубічні фінанси західноєвропейської цивілізації.

In the Russian Federation, the science of finance, which has given birth to the science of financial law, has come about in a meaningful way, in the Zahodnyi Європі. Хоча перші спроби аналізу фінансового стану Росії були розпочатіще in 16631667 роках (Kotoshinin, Krizhanich, Pososhkov). Pomitnu role in the formulation and development of the Russian finance and legal minds. Speransky (17721839 rock), the state of the art of Oksandra I І i Mikoli І. In 1810, at its own note "Plan of finances" vin firstly urged the nadati sovereign budget and legislative nature, to introduce a pributkovy payment, create a central bank and release credit crashes. Yogo is the plan of the bouleval schemes for the Power Radu. Між тим це були тільки перші кроки до фінансової науки і науки фінансового права. In Vlasnyi rozumіnnі word "fіnansova science" bula brought into Rosіyu zahіdnoєvropeyskimi vchenimi, Perche for all nіmetskimi, yakih tsarsky Uryadov regularly zaproshuvav up to your robot (X. Shlotserom, T. Storch, A. Wagner іnshimi i). Zokrem, in the year 1824. In the beginning, the boule was seen by the Christian leader, Hristian Shlotser, "The pillars of the sovereign state". After an active hour, in 1838 rotsi, takozh rosіyskoyu movoyu bula published the book of the first millionaire of finances of Russia. Kankrina "Stylistics of the eyes of the Russian finances".

In the year 1841, Z'yavisya on the first day of the first half of the year in financial law І.Ya. Gorlov "Theory of finances". Хоч в цьому підручнику саме поняття "фінансове право" ще вживається з різними смисловими навантаженнями i змістом.

Vpershe in the hourly rozumnіnny term "fіnansovе right" after becoming a professor of financial law, dean of the law faculty of the Kazan University Є.G. Osookin. Sered naibylsh vidomih yogo prač slіd nazvati: "Inner Mitnie zbori in Rosii" (1850 р.), "The Decree of the Spirits of the Russian Federation of Finance" (1855 р.), "About the promotion of promyslovyh podatku і pro історичний його розвиток в Росії" (1856 rubles). Pracya "The Decree of the Spirn nourish the History of the Russian Financial Law" bula the first book in Russia, de boule vzhito termin "fіnansovo right".

Період після скасування кріпосно права in Russian in 1861 р. Up to 1917 р. Був найбільш плідним у розвитку російської науки фінансового права. Especially the end of the 80th rock of the nineteenth century. To the back of the XX century. There are three departments of financial law in the city of Buly: in the Moscow, Kazanskaya and Novorossiyskoy Universities. Until the end of the year, you can pay a visit to the diplomat of a distinguished professor of financial law at the Petersburg University. Lebedeva, which published in 18821883 r. Підручник "Фінансове право". Yogo with the right of the right, the participants called the encyclopedia of the financial law and the wines of the reefs on the main European cities. In the year 1883, Bula vidana not mensh jashkrava book Yaroslavl Professor of the Department of Policies and Finance IТ. Tarasova "Naris of the science of financial law", is dedicated to theoretical subjects and the method of the science of financial law, the development of financial institutions, the analysis of legislation in the financial management system.

Enemy geography written in the form of letters and naval courses in financial law. Krim already vyschenazvanih books, in 18831909 rock buly podgotovlenі and published in the financial law of the professors of the Novorossiysk University I. Patlaevsky and S.Lovayvsky, Kazan University, D. Lvov, Peterburgskogo Lisova Institute of V. Yarotsky, Moscow University F.Milhausen, I.I. Ozerov, A. Nikitskogo, Kyiv University, G. Sidorenka, Khar'kov University M. Alekseyevka, Kazan University L. Vatsuri. Professor of the Moscow University IІІІ. Yanzhul, the freak of the Vasilkova Kiev Kievan Gubernia, Buv диdinim Akademicheskiy zі spetsial'nostі "fіnansove pravo", let's turn to the Academy of Sciences of Russia. Tse plіdniy protsupov prizupinenii pesheu svitovoyu vainnoju, and in 1917 rotsi vzagalі obryvsya.

In rozvitkovi radianskoi fiznansovogo pravila svidilyayutsya yakisno vidmіnnі mіzh themselves two periodi. The first includes the hour of the burial of bolshovikami polichnichnyi vladi in 1917 р. До кінця 30х років, if you are interested in changing the period from capitalism to socialism, then on practice it meant a change in the basics of basic and overbearing custodians on the basis of principles in all directions. Tse period important, and in the surroundings of the tragic intraspecific rozvitku tsієї science, hour її formvaniya, vizrіvannya, vidnednanenya vіd інших, in a word, perіod vinikennnya.

Head of the new science of financial law (the old science bilshoviki likvіduvali, having curved the faculty of financial law at universities), bulo was formulated at the birth of the V Constitution of the RFSR, which was called "Budget right". In nyomu buli vikladeni principle і сутність фінансової політики нової влади. At first, the budget was unequivocally "budgeted" by the "dictators of the working people". Not Vipadkovo the first science pratseyu in Radyanskyi Rosii of the power of financial law was the monograph A.M. Gurvich "Budget law for the legislation of the RRFSR" (M., 1918 p.). Mayge, one hour after her, Alexeyev's book "Budgetary right of people's representation" (Kharkiv, 1918).

Okrim nazvanih vvchas the representatives of the Radiansk science of financial law in the course of the percussion of SA. Kotlyarevsky, M.A. Gurvich, M.D. Zagryatskov. By his daughters, the stink was given to the soil for the study of the science of Radian financial law.

Formally, the ear of the second stage of the development of the Radian science of financial law can be submitted to the birch in 1940, if the magazine "The Soviet State and Law" of the bulletin is published in a principally important way by the statute of Yu. A. Rovinsky "The subject of Radyansky finance law." Тоді ж було published first Radiansky підручник "Фінансове право". In them earlier fragmentary, unrelated, unsystematized knowledge of the radial financial right of the bulb is vishikuvani in the cit, internal system of the category is understood, and partly by the subject of science and methods.

In 5060 rock, in addition to the totalitarian state and the ideological press, a scrap of theories of social and financial law was completed. Zavdyaki vidilennyu і vsebіchnomu obgruntuvanju such fіansovo-legal categories і to understand, yak a subject і a method, сутність і зміст, system і джерела радянського фінансового rights, фінансова діяльність соціалістичної state, фінансова system соціалістичної state, фінансово-правові акі і a number of other concepts of science соціалістичного фінансового Right nabula tsilіsnogo nature.

Naykrasche buli rozoblenі v tsei period pityannya budget law, pozhyannyy zі zmіstom budget, budget regulyuvannya, budgetary process. Bezsumnivnu tsinnist represent a set of problems of budgetary competencies, budgetary obnovazhen, budgetary-legal status of administrative-teritorialnyh oditnits.

Naibylshy vnesok u tsju spravu zrobili vidomі vcheniuristii profiori VV. Infrequent, LK Voronova, M.I. Піскотін, Н.І. Khimicheva, S.D. Tsipkin.

At the same time, the session of the meeting was attended by a group of financial and legal categories in stats, faculties and dissertations held in the institutions of the vinyatka panuvannia of public funds, the function of the harsh centralized financial structures, the vinyatkovyh statesmen of the center, the budget system, and the law on the budgetary rights of the SRSR and the Allied Republic within 30 жовтня 1959 року.

In allied republics pidrugniki from the financial right for the fate of the Radiansky Vlady did not see. Zrіdka there were tons of navigators. About disrespect to the science of financial law, to adhere to, those for all the hours of the Radian regime in the Socialist Revolutionary Party misguided the doctor's dissertations on the financial right of the people of the USSR (in Ukraine only one).

In everyday situations, they are docilely reshuffled for the budget, addicts for their kind of inventory of budget-legal categories and understand new readings, and such completeness to a number of principally new aspects of budget law, people's everyday realities.

Naukovoi tsilinoju, on suti, zalshayutsya institute of tax and credit law, pityannya vidpіdalnostі at financial rights, financial control і ін.

Nedostatno rozoblenі pitann teorії fіnansovogo prava. The unevenness of the science of the financial law is inculcated in the financing of financial and legal acts, yakі povinni vrahovuvati її досягнення.

Perekhid to Rinkovo ​​ekonomiki, on days, putting the problem on the whole system of science in the field of finance law, uspakanochnoy us vіd соціалістичного суспільства, починаючи відї subject and method и закінчичиі зремими categories і понятьми. Він одночасно розширив і звузив об'єкт пізнання науки фінансового права, звільнив її методологію від ідеологічних кайданів, відкрив дорогу до нових пошуків істини. На порядку денному сьогодні постають питання уточнення і поглиблення змісту традиційних категорій і понять науки, вилучення з її числа застарілих категорій і понять, реабілітації тих категорій і понять, від яких радянська наука фінансового права відмовилась на рубежі 2030х років, тобто потребує суттєвого оновлення і зміни вся система науки фінансового права.