Stages and elements of the financial law mechanism
DOI:
https://doi.org/10.34015/2523-4552.2019.4.09Abstract
The article is devoted to the study of the question of the general characteristics of the mechanism of the implementation of financial and legal norms. The author concludes that the mechanism of realization of the norms of financial law is a set of normative acts, with the help of which the whole process of their implementation is implemented from the intent of the legislator to the adoption, implementation and actual implementation of the goals and objectives of legal regulation.
The mechanism of implementing the rules of financial law is a system of legal means, through which the effective legal effect on social relations that arise in the process of financial activity of the state is exercised. The mechanism of the implementation of financial law is in fact the activities of the relevant state bodies (subjects of power), organizations, private entities in relation to the decision of their goals and objectives with the powers (competences) entrusted to them, competences, prohibitions and duties provided their legal permissions. The concept of "mechanism of realization of the norm of law" was substantiated and investigated, features of the relation of financial legal relations and financial-legal norm as its regulator were determined. The norms of the current financial and tax legislation, features of financial and legal norms, and the mechanism of financial and legal regulation are analyzed.
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