FINANCIAL AND LEGAL NORMS AND FINANCIAL

RELATIONS

The plan:• 1. Concept and types of financial and legal norms• 2. Financial relationship: the concept, characteristics and types• 3. Subjects of finance law• 4. Protecting the rights of subjects of financial relations

•Financial and legal norms are the primary source elements that make up the financial law as a branch of law. They possess all the common features of the legal standard, but they are inherent features that are unique to this branch of law.

•Like any other rule of law, financial and legal norm is established and protected by the state law of conduct of participants in public relations, expressed to their legal rights and obligations.

•Financial and legal norms are due to the fact that it, unlike other branches of law, governs the ratio of that arise during the planning of education, distribution and use of State and bodies of local financial resources they need for the implementation of their tasks.

•This is reflected in the features:•a) the content of the financial and legal norms;•b) the nature of the requirements set out in them;•c) the sanctions for violation of prescribed rules;•d) ways to protect the rights of the financial relationship.

•Depending on how the financial impact on the participants relations, defining the nature of their legal rights and obligations, financial and legal rules are divided into three types:

• binding,• prohibiting• authorizing and (authorize).

•Depending on their content of the rule of law can be a financial life:

Material

Procedural

•Financial relationship - is settled rule of law financial public relations, participants to act as carriers of the legal rights and responsibilities children that implement the norms contained in these regulations for the formation, distribution and use of state and municipal funds, and cash income.

•Legal facts in financial law include:• actions ( inaction)• event.

•Action is the legal facts that are results of will of individuals. • Events - the circumstances are beyond the control of individuals (birth and death of human, natural disaster)

• The subject of financial law - a person having legal personality, that is, potentially capable to be a member of the financial relations, because it is endowed with the necessary rights and responsibilities.•The subject of financial law - a real participant of certain relationships.

•Features of the range of subjects of financial law is that it consists of three main groups , which are divided subjects of law:

a) State and its territorial subdivisions;

b) collective subjects. Collective entities of financial rights are of statehood and civil society organizations , among which are worn by:

• bodies of state power and administration;• bodies of local self-government;• enterprises, organizations, institutions of based on different forms of

ownership, among which are the commercial and non-profit organizations

•c) Individual subjects. Individual subjects of finance, or physical person - are citizens of the Republic of Tajikistan, foreign citizens and persons without citizenship. Their rights and obligations associated largely with tax and other mandatory payments coming in to the state or municipal coffers.