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Fіnansove right - Vіhrov OP

3. Fіnansovo-pravovі vіdnosini, їh zmіst i osoblivostі. Sub'єkti fіnansovogo right i fіnansovih pravovіdnosin

In sferі vplivu powers on vіdnosini scho vinikayut in protsesі rozpodіlu i pererozpodіlu vnutrіshnogo gross product revenue natsіonalnoyu Kraina that utvorennya i vikoristannya tsentralіzovanih i detsentralіzovanih fondіv koshtіv, vinikayut, zmіnyuyutsya i pripinyayutsya fіnansovі pravovіdnosini. Participants Tsikh vіdnosin vistupayut yak konkretnі nosії rights obov'yazkіv i scho vstanovlenі fіnansovo legal norms i zabezpechenі primusovoyu power state. Fіnansovo-pravovі vіdnosini Je Yurydychna Form viyavu i zakrіplennya fіnansovih vіdnosin.

In fіnansovih pravovіdnosinah viyavlyayutsya sub'єktivnі right їh uchasnikіv, tobto yde bezposerednіy vpliv rights fіnansi, oskіlki pripisi powers s drive mobіlіzatsії, rozpodіlu vikoristannya koshtіv abo scho skladayut tsentralіzovanі detsentralіzovanі i Fondi, realіzuyutsya in povedіntsі people SSMSC take fate in tsіy dіyalnostі.

Fіnansovі pravovіdnosini in mehanіzmі legal vplivu on derzhavnі fіnansi vikonuyut three osnovnі funktsії:

1) vkazuyut on Kolo osіb on yakih at specific hour rozpovsyudzhuєtsya exposure The fіnansovo-pravovoї standards;

2) Specific zakrіplyuyut povedіnku Yurydychna osіb i gromadyan in the Branch mobіlіzatsії, rozpodіlu i vikoristannі fondіv koshtіv, yakoї stink povinnі doderzhuvatisya;

3) Je minds for mozhlivostі listed in dіyu Yurydychna zasobіv zabezpechennya sub'єktivnih legal rights i obov'yazkіv uchasnikіv fіnansovih pravovіdnosin.

Napriklad, fіnansovo-pravovі norm, scho mіstyatsya in regulatory aktі about podatok-added vartіst, realіzuyutsya in specific pravovіdnosinah scho vinikayut mіzh fіnansovih body i pіdpriєmstvom whether yakoї FORMS vlasnostі at vnesennі him narahovanih sum podatku on adding vartіst. Model povedіnki uchasnikіv Tsikh pravovіdnosin (rule) sformulovana competent authority, yaky stverdiv normative act about podatok-added vartіst. In tsomu aktі vstanovlenі right i obov'yazki uchasnikіv fіnansovih vіdnosin at vnesennі podatku on adding vartіst, yaky Yea one vazhlivіshih dohodіv s sovereign budget. Konkretizuyutsya tsі pripisi in fіnansovih pravovіdnosinah scho vinikayut mіzh fіnansovim body i paysite, scho make podatok in the budget. In vipadkah unpaid payment in rows abo nepodannya fіnansovomu body in rows zvіtu for vіdpovіdny perіod in dіyu leading yuridichnі zasobi zabezpechennya rights podatkovih admіnіstratsіy scho predstavlyayut Interests powers in tsіlomu i obov'yazkіv specific paysite. Odnochasno іz zabezpechennyam Yurydychna rights podatkovih admіnіstratsіy in pravovіdnosinah zabezpechuєtsya another participant the right paysite podatku on adding vartіst.

In fіnansovih pravovіdnosinah realіzuyutsya OAO All fіnansovo-pravovі norms. Pripisi powers s drive mobіlіzatsії, rozpodіlu abo vikoristannya fondіv koshtіv, SSMSC mіstyatsya in fіnansovo legal acts, Je Yurydychna form, scho napovnyuєtsya materіalnimi zasobami at zdіysnennі Act reasonably positively (as amended platezhіv, vitrachannya koshtіv), CIM i dosyagaєtsya meta fіnansovo legal regulyuvannya. Fіnansovі vіdnosini іsnuyut tіlki in formі pravovіdnosin.

Zrozumіlo scho faktichnі (materіalnі) vіdnosini in the Branch fіnansіv mozhut vіdhilyatisya od pripisіv powers (napriklad, prihovuvannya income podatku od), ale Tse vzhe pravoporushennya instead fіnansovі vіdnosini pravovіdnosinami posture.

Materіalnim zmіstom fіnansovih pravovіdnosin Je povedіnka sub'єktіv (napriklad, payment of the fee), and Yurydychna sub'єktivnі yuridichnі right i obov'yazki scho vstanovlenі fіnansovo legal norms. Sub'єktivnі right tse nalezhna fіnansovomu abo credit authority for zadovolennya Yogo (tobto powers, od іmenі yakoї vіn vistupaє) іnteresіv mіra dozvolenoї (mozhlivoї) povedіnki, zabezpechena Yurydychna obov'yazkami Druha PARTIES vіdnosin napriklad, paysite podatku. Same side of the obov'yazki Druha fіnansovih vіdnosin, SSMSC mіstyatsya in normі, i Je garantієyu doderzhannya rights upovnovazhenogo powers fіnansovogo body. Obov'yazok Druha PARTIES fіnansovih pravovіdnosin Mauger polyagati in utrimannі od Act reasonably (napriklad, zaborona vitrachannya koshtіv scho priznachayutsya to pay pratsі on INSHI required), abo, navpaki, vikonannya obov'yazku (payments).

Yurydychna obov'yazok in fіnansovih pravovіdnosinah tse attributed zobov'yazanomu sub'єktu (paysite podatkіv, oderzhuvachu budgetary asignuvan) i zabezpechena mozhlivіstyu sovereign kerosene stove mіra neobhіdnoї povedіnki, yakoї Obey dotrimuvatisya Tsey sub'єkt. Him Mauger Buti i fіnansovy body (napriklad for vstanovlenimi schoroku Supreme Radoyu regulations Chastina pributku-added vartіst peredaєtsya to the regional budget. Fіnansovі organic Musial vikonati pripisi send out to the Verkhovna Rada in nizhchestoyaschі budget viznachenu Chastain podatku.

Sub'єktami fіnansovih pravovіdnosin Je yuridichnі individual i gromadyani, SSMSC on pіdstavі legal norms shaping can Buti uchasnikami fіnansovih pravovіdnosin. Ob'єkt fіnansovih pravovіdnosin tse Fondi koshtіv, SSMSC formuyutsya, rozpodіlyayutsya i vikoristovuyutsya vnaslіdok realіzatsії sub'єktivnih rights fіnansovo CREDIT organіv i Yurydychna obov'yazkіv Druha PARTIES fіnansovih pravovіdnosin.

Ob'єkt fіnansovih pravovіdnosin pov'yazany іnteresom s powers, yak predstavlyaє authorized body.

Yak bachimo, fіnansovі pravovіdnosini toil Ti w harakternі RISS, scho vlastivі usіm kinds pravovіdnosin. Ale fіnansovі pravovіdnosini vinikayut in spetsifіchnіy dіyalnostі powers, that the stench of toil i svoї osoblivostі.

Spetsifіchnі osoblivostі fіnansovo legal vіdnosin polyagayut:

by au-Perche, the stench vinikayut tіlki in sferі fіnansovoї dіyalnostі powers pov'yazanі i s mobіlіzatsієyu, rozpodіlom i vikoristannyam tsentralіzovanih i detsentralіzovanih fondіv koshtіv, tobto stink zavzhdi toil penny character;

Alternatively, the side of odnієyu fіnansovih pravovіdnosin vistupaє power in osobі organіv zakonodavchoї abo vikonavchoї Vlady, Especially often osobі fіnansovo CREDIT organіv, SSMSC nadіlyayutsya vladnimi povnovazhennyami vіdnoshennyu according to another participant vіdnosin. Do not fіnansovih pravovіdnosinah buvaє rіvnostі storіn. Upovnovazhena powers side fіnansovih pravovіdnosin nadіlena right result in dіyu yuridichnі zasobi Zahist, scho zabezpechuyut fіnansovі pripisi powers, bo won in vistupaє іnteresah powers in tsіlomu;

in tretє, osoblivіstyu fіnansovih pravovіdnosin Yea i takozh those scho їh viniknennya, zmіna i pripinennya not vіdbuvayutsya for voleviyavlennyam storіn and pov'yazanі s fіnansovo legal act, yak seem to be a lawyer, "ex 1ege" (tobto vinikayut stink, i zmіnyuyutsya pripinyayutsya on pіdstavі law). Napriklad, podatkovih admіnіstratsіya and vіrnіshe іnspektor tsієї admіnіstratsії not Mauger for svoїm rozsudom not styagnuti penalty h pіdpriєmstva, yak guilty pererahuvati specified in regulatory act podatok lines. However, after nepostachu sirovini tse pіdpriєmstvo not virobilo produktsіyu i through tse not zmoglo її realіzuvati, scho th prizvelo torn down to line vnesku obov'yazkovogo payment. Bude paysite oskarzhuvati dії fіnansovogo body povedіnku postachalnika sirovini, ale of acceptance to the competent authority for rіshennya tsіy skarzі narahuvannya penі i styagnennya її pіslya realіzatsії produktsії not pripinyaєtsya.

For viniknennya fіnansovih right vіdnoshennya Vidanov law abo pіdzakonnogo act nedostatno, oskіlki them ustanovlyuyut deprivation tipovі to acquaint themselves viniknennya fіnansovih pravovіdnosin. So, podatkovih zakonodavstvo vstanovlyuє types Find our podatkovih sub'єktu nayavnіst samostіynogo dzherela dohodіv. To dwellers The Citizen, yaky zaymaєtsya pіdpriєmnitskoyu dіyalnіstyu, CCB sub'єktom podatkovih pravovіdnosin, neobhіdny Pevnyi Yurydychna fact and the Same іndivіdualny fіnansovy act of declaration about income SSMSC won Tsey The Citizen.

Yurydychna fact tse zhittєvі obstavini, s yakimi legal norms pov'yazuє viniknennya, zmіnu abo pripinennya pravovіdnosin. In fіnansovih pravovіdnosinah, yak i have vsіh kinds pravovіdnosin, yuridichnі Fakti podіlyayutsya on dії that podії.

Dії in fіnansovih pravovіdnosinah mozhut podіlyatisya on pravomіrnі that nepravomіrnі.

Pravomіrnі dії volova povedіnka yak, yak peredbachena fіnansovo legal norms podіlyayutsya on:

1) іndivіdualnі acti;

2) yuridichnі vchinki;

3) pravomіrnі dії, SSMSC skerovanі on pіdtrimku fіnansovih іnteresіv powers.

Іndivіdualny act tse pravomіrna exposure The sub'єkta fіnansovih pravovіdnosin, s yakoyu zv'yazanі yuridichnі naslіdki. Napriklad, filed in podatkovih admіnіstratsіyu іndivіdualnogo act podatkovoї deklaratsії about income scho pіdlyagayut opodatkuvannyu.

Yurydychna vchinok pravomіrna exposure The tse, s yakoyu fіnansovo legal norms pov'yazuє yuridichnі naslіdki ipso facto volovoї dії. Napriklad, paysite podatku zayavlyaє about him prihovuvannya income yaky pіdlyagav opodatkuvannyu.

Pravomіrnі dії skerovanі on pіdtrimku fіnansovih іnteresіv powers shaping can Buti virazhenі, napriklad have sponsorskih vneskah on fіnansuvannya yakihos neobhіdnih for Powers abo organіv mіstsevogo samovryaduvannya required.

Before Activity Act reasonably yak Yurydychna faktіv in fіnansovomu pravі nalezhat i nepravomіrnі dії, tobto povedіnka, yak not vіdpovіdaє pripisam fіnansovo legal norms. Napriklad, netsіlove vikoristannya budgetary koshtіv tse nepravomіrnі dії scho prizvodyat to pravoporushen i Zahist viklikayut powers svoїh fіnansovih іnteresіv.

The I nareshtі, yuridichnі facto, viglyadі Yurydychna podіy obstavini Tse, scho not stale od Volya people ale tyagnut yourselves viniknennya, zmіnu abo pripinennya fіnansovih pravovіdnosin. So, narodzhennya ditini nadaє one batkіv s right to schomіsyachne zmenshennya opodatkovuvanogo income per neopodatkovuvany mіnіmum.

Zmіna fіnansovih pravovіdnosin, yak bachimo, zdіysnyuєtsya on pіdstavі normative act, Where Money Does peredbachayutsya rіznі Fakti i podії.

Pripinennya fіnansovih pravovіdnosin vіdbuvaєtsya takozh in Suvorov vstanovlenih normative acts vipadkah: napriklad, repayment fіnansovogo obov'yazku, vihіd on pensіyu i like

Power for її bezperebіynogo funktsіonuvannya guilty postіyno keruvati fіnansovoyu dіyalnіstyu, mobіlіzovuvati, rozpodіlyati vikoristovuvati i Costa, SSMSC Je Chastain vnutrіshnogo gross product i natsіonalnogo income Kraina. In zv'yazku s CIM in fіnansovih pravovіdnosinah Power vistupaє yak vladny sub'єkt, yaky for Relief zakonodavstva rozporyadzhaєtsya Main (at danomu vipadku tse Mein Costa) and vіdnosini scho tsomu at vinikayut, toil vladnomaynovy (Penny) character. The Power zdіysnyuyuchi through the system svoїh organіv gospodarskoorganіzatorsku funktsіyu, zabezpechuє mozhlivіst normalnoї fіnansovoї dіyalnostі of companies rіznih vlasnostі forms.

Fіnansovі vіdnosini mozhut didst i perevazhno organіzatsіyny character napriklad, skladannya fіnansovih planіv, їh zatverdzhennya, zdіysnennya fіnansovogo control. On osnovі organіzatsіynih fіnansovo legal vіdnosin vinikayut maynovі (groshovі). Napriklad, Power vstanovlyuє Vidi i procedure for making obov'yazkovih platezhіv, normuє vidatki toscho. On tsіy osnovі vinikayut konkretnі fіnansovі vіdnosini, SSMSC for materіalnim zmіstom klasifіkuyutsya into:

byudzhetnі vinikayut s drive obov'yazkovih splat i organіzatsіy of companies in the budget;

dodatkovі vinikayut s drive sovereign Mainova i NKVD strahuvannya;

sovereign loan; bankіvskogo kredituvannya i rozrahunkіv; regulyuvannya operational trumpery obіgu i Monetary operatsіy; vidatkіv sovereign budget.

Retelna reglamentatsіya fіnansovih vіdnosin for Relief legal norms spriyaє rozshirennyu i zmіtsnennyu fіnansovoї bazi powers, vplivaє on rentabelnіst Robot i organіzatsіy of companies, holding sotsіalnih zahodіv.

Otzhe, fіnansovі pravovіdnosini tse vregulovanі standards fіnansovogo right suspіlnі vіdnosini, Participants yakih vistupayut yak nosії Yurydychna rights i obov'yazkіv, SSMSC realіzuyut pripisi Tsikh standards for formuvannyu, rozpodіlu i vikoristannyu Reigning fondіv koshtіv.