FINANCIAL AND LEGAL NORM: CONCEPT, STRUCTURE, RULE-MAKING PRACTICE
This article is devoted to the study of financial and legal norms, their features, structure, and rule-making practice. An empirical study of the concept of "financial and legal norms" was conducted. According to the author, the mechanism of financial and legal regulation provides a clear philosophically oriented vision of legal phenomena that allows for specialized legal analysis at the philosophical level of the general theory of law. As a basic category, this category represents the logic of the impact of law on public relations in the most general and systematic way.
The concept, essence, classification, and meaning of financial and legal norms are also considered. Particular attention was paid to identifying features of these rules in order to distinguish them from other branches of law. It is emphasized that the direct purpose of financial law is determined by the main body of financial and legal supervision, ie the relationship between the regulation of education, distribution and use of public funds generated in the process of public finance. The authors argue that financial and legal norms rarely arise as a fact, because in public life are very rare rules of conduct, which are the archetypes of financial and legal norms. In addition, the author explores the reasons for the instability of financial law. Among other things, this article demonstrates the author's own views on the mechanics of financial law as a very relevant phenomenon in modern Ukraine.
The author concludes that the financial and legal norm is a rule of conduct established by the state and provided by measures of state coercion in public financial relations arising in the process of formation, distribution and use of state (and municipal) funds and revenues, which enshrines legal rights and legal responsibilities of their participants. Financial and legal norms enshrine the legal rights and obligations of participants in financial relations. The content of financial and legal norms are the rules of conduct in public relations that arise in the process of financial activities of the state.