With the development of modern market relations in Russia, financial law is becoming increasingly important in the process of implementing the national, social and, of course, economic policy of our state. The relationships that arise in the sphere of economic activity of the state and are regulated with the help of special rules are called “financial legal relations”.
This form of public relations is an integral attribute of a market economy. Developing, financial relations determine the expansion of the sphere of economic activity of the country. Namely, specialized state structures are organized, such as the Federal Treasury, the Ministry of Taxes and Levies, the Pension Fund and others. The legislation is being improved, as well as methods of economic activity, each time there are more and more new types of financial legal relations. They clearly distinguish two elements: property and state-power. Since economic activity in its basis has state acts, the use of funds is inherent in property.
As a result of the country's economic activity, interconnections appear that do not need legal regulation. But only financial legal relations give purposefulness and reflect the content of these activities. Therefore, without them, economic activity is completely impossible.
Consider the financial relationship, their features and types. Main features:
- They appear as a result of the country's economic activity.
- They must necessarily include an entity that is the supreme or local government authority.
- The main reason for their occurrence is money (government revenue or expense, etc.).
These features distinguish financial from other relationships. Thus, in case of administrative violations, fines are imposed on the culprit. But they do not participate in state economic activity, but exist only to punish the guilty. Therefore, this type of relationship is governed by administrative law, not financial.
Based on the material content, the following options for financial relations are distinguished:
- tax;
- budget;
- a loan (bank or state);
- insurance area;
- calculations that are regulated by financial law;
- Regulating monetary circulation and, of course, currency legislation.
The following reasons most often serve to terminate financial legal relations:
- Use of budgetary allocations.
- Repayment of a monetary obligation by payment of the required amount at the right time or collection of an overdue payment (arrears).
- Use by specialized bodies of their right to add tax arrears.
- The end of legal relations with the population on taxes occurs when a person reaches a certain age, for example, as a result of conscription in the army, retirement.
Financial and legal relations, as a rule, arise on the basis of an individual legal (for example, a notice sent to a citizen by a financial authority that he must pay a certain tax) or legal normative act (federal budget law adopted every year).
Financial and legal relations change only if there is a change in facts or events provided for in the regulatory enactment. Currently, economic legislation in the Russian Federation is unstable, therefore, it is necessary to constantly monitor all changes that are made to the content of financial law institutions.