AXIOLOGICAL ASPECTS OF THE FINANCIAL LAW SYSTEM Tsindeliani, Imeda A.
Vestnik Rossijskogo universiteta družby narodov. Seriâ Ûridičeskie nauki,
12/2020, Volume:
24, Issue:
1
Journal Article
Peer reviewed
Open access
Legal axiology, as a scientific discipline, allows us to consider both the legal system of the State as a whole, and its individual elements from the point of view of the value foundations that exist ...in society and in each individual. The consideration of the elements of the State's legal system through value categories allows us to determine the relationship and interdependence of all elements of the legal system. It is especially necessary to note the influence of value categories on the formation of a system of the separate branches of the law, including the financial law of Russia. Value categories have an influence not only on the formation of the elements of the financial law system, but also predetermine their interaction as legal means of regulation of the public finances. The elements of the financial law system, as a branch of law, are the principles of the financial law, the rules of the financial law, and their separate forms of grouping - institutions and sub-sectors of the financial law. The principles of the financial law are the direct legal regulators of public relations in the field of public finance by their nature. Possessing regulatory properties, the principles of the financial law shouldn’t be identified with the rules of the financial law, since they are independent legal means of the regulation. The principles of the financial law, on the basis of their regulatory properties, should be considered as elements of a system of the financial law.
The methodology. Comparative legal, historical and analytical scientific methods were used. The main results, scope of application. Formation of financial-legal theory in both countries took place ...under the circumstances of political changes. In relation to the Czechoslovak Republic, the attention is focused on the period from the formation of the Czechoslovak Republic in 1918 to the formation of the Czech Republic in 1993, and the main emphasis is made on the period of the 21st century. Periodization of financial law and financial science, and also the system of financial law considers the teaching of financial law and financial science at the Faculty of Law, Charles University. The study also characterizes the process of development of financial law and financial science in pre-revolutionary Russia, highlights the Soviet period of development of financial law, focuses on the problems of development of modern financial law. Periodization of financial law, as well as the system of financial law, are presented from the perspective of teaching of the subject of financial law at the faculties of law. The authors suppose that the modern system of financial law and financial science has retained the original division into two parts, general and specific. All sub-branches of the special part of financial law may be divided into three main blocks: (1) sub-branches of the fiscal part of financial law; (2) sub-branches of the non-fiscal part of financial law; common sub-branches of the non-fiscal part of financial law.Conclusions. The hypothesis about the unity of the principles of financial law and financial science, and public finance as the main category, as well as about the independence of this branch of public law was confirmed during the study. Due to the growing volume of legal regulation in both countries, the historical division of the financial law system is not enough, there is an extensive fragmentation of division in the financial law system. We are observing the emergence of new sub-branches, which are likely to tend to the formation of new branches.
The article represents the analysis of the financial law principles as a means of social relations legal regulation in the field of public finance. The article is aimed at a substantive assessment of ...the financial law principles in the system of legal regulation means. Determining the nature of the principles and their correlation with the rules of the financial law is the subject of scientific discussions, and, as a result, the ambiguous definition of the financial law principles ' role in the legal regulation system of public finances. This study is carried out in relation to the financial law science.
The energy market in the European Union has recently faced significant external influences, which have resulted in turbulent developments in wholesale energy markets. The extraordinary and sudden ...increase in electricity prices and the imminent risk of further increases required a joint solution by the Member States at the end of 2022. On 6 October 2022, the Council of the European Union adopted Regulation 2022/1854 on Emergency Intervention to Address High Energy Prices, which establishes an emergency intervention to mitigate the effects of high energy prices through exceptional, targeted and time-limited measures. In this paper, the authors focus on the legal framework adopted to introduce the mandatory cap on market revenues to electricity producers in the countries of the Visegrad Group (the Czech Republic, Hungary, Poland and Slovakia).
The present article aims to provide an overview of financial law as an independent branch of the legal system of the Republic of Bulgaria from a both historical and functional point of view, in the ...context of its traditions and current trends, which reflect the financial and legal system of the EU. The EU membership of Bulgaria holds numerous challenges and requires the mobilisation of the intellectual and physical potential of all stakeholders involved. Financial law is one of the most dynamic fields of legislation and case-law. The financial legal doctrine addresses the new challenges, building on constitutional, financial and administrative legal traditions and practices in the field of administrative justice in Bulgaria following the Tarnovo Constitution.
This contribution deals with the protection of consumer rights which must be clear and certain. At the same time, it is not possible to protect the important interests of the stability of the ...financial market and its actors and, at the same time, to protect those who use the services of these actors. After all, the interests of the parties in a contract are not entirely compatible, the client wants to receive the lowest possible price of capital and the borrower the highest possible price. A body that will protect one party will not be independent with regard to the other interest being protected. The idea of all the Financial Ombudsmen created after 2008 is precisely that of protecting one party, the consumer/customer, who, in his or her own way, is the guarantor of the banks' liquidity security. This idea prevails where the consumer of financial services is effectively protected. The Ombudsman is, in a way, a consequence, but also a guarantor of financial stability and the financing system, and not speculation on consumers.
The aim of the article is to disclose problematic issues, which are connected with financial and legal norms, as well as legal means and the mechanism for their implementation. The subject of the ...study is the financial and legal norms: legal means and the mechanism for their implementation. Methodology. The study is based on the dialectical method of scientific knowledge and general scientific methods, which are based on it, such as: analysis, comparison, analogy, induction and others. Results of the conducted study have shown the theoretical aspects of the implementation of financial and legal norms and their features. Particular attention is paid to the implementation of the law, which takes one of the main places among the pressing problems of legal science, despite the fact that a special theoretical analysis of the implementation of financial law in the legal literature is quite rare. During the analysis of this issue in the presented study, the question about the content and number of legal means in the mechanism of financial and legal regulation is set in the first place. Another problem, which is studied, is the impact of various determining factors on the procedure for the implementation of financial law. Practical impact. The author analyses the features of the forms of implementation of financial and legal norms, the legal regulation of relations developing in connection with the observance, use, execution, and application of these norms on the bases of the general theoretical approaches of law. Correlation/originality. After the legal analysis and analysis of the scientific literature, it was defined that the mechanism for the implementation of financial and legal norms today faces a number of unresolved problems in financial relations.
Axiology of Financial Law Zaremba, Joanna
Białostockie Studia Prawnicze,
03/2020, Volume:
25, Issue:
1
Journal Article
Peer reviewed
Open access
Abstract
Financial law is a separate, autonomous and interdisciplinary field of law that has evolved from administrative law. The subject of this area of law are primarily public finances based on a ...number of principles and institutions that have the right to perform public financial operations. The catalogue of public values under financial law is, however, open because the law is constructed in terms of certain values and their protection. It should be emphasized that the law indicates the proper system of values, in which human dignity and freedom are the most important. These values are the source of all rights, including financial law. The subject of axiology is the relationship between these values and the legal normative system. The purpose of this article is to apply broadly understood general and academic financial law, in the theoretical aspect and terms of functions and details. In the case of financial law, axiology focuses mainly on the essence and public values contained in financial law, while it can be considered that the catalogue of public values under financial law is open.
Denuncia presupuestaria Aguas Alcalde, Emilio
Anuario de la Facultad de Derecho, Universidad de Extremadura,
2022
38
Journal Article
Open access
Señalan los organismos gubernamentales europeos que la denuncia en el ámbito del gasto público se ha revelado como la herramienta más eficaz para hacer frente al fraude presupuestario, por ello se ...analiza la participación ciudadana en el control de los fondos públicos en la normativa presupuestaria estatal.
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