The financial activity of any state is a process of collecting, distributing (redistributing) and using funds that ensure the practical implementation of the functions of the state and local governments.

Financial activity is caused by the objective necessity of distribution and redistribution in monetary form of the national income. This is the first objective condition for the existence financial activities.

Commodity production and the operation of the law of value objectively determined the need for the existence of money, credit, and other economic categories, which is the second condition for the existence of financial activity (see Diagram 1).

In the process of financial activities, the state solves the following three tasks in this area:

1. In accordance with the federal budget - the financial plan to ensure the planned collection and distribution (redistribution) of monetary funds in accordance with the goals of the state.

2. Allocate funds Money in such a way as to stimulate the development of the production process.

3. The control task means the need to exercise financial control over the legality and expediency of collecting, distributing and using financial resources (see diagram 2).

Financial activity is carried out by the state using a variety of methods, the difference of which is determined by the entities with which the state enters into relations, as well as the specific conditions for collecting and distributing funds. Depending on the two sides of financial activity, the methods of its implementation are divided into two groups:

1) methods of collecting funds of funds;

2) methods of their distribution and use (see diagram 3);

Methods of collecting (mobilizing) funds of funds are divided into the following kinds:

A) tax method - used by the state to withdraw part of the income of citizens, state and non-state enterprises, organizations and institutions to the budget;

b) method assessed contributions(payments) legal entities and individuals to the Pension Fund, legal entities- to the funds for employment of the population, social insurance, compulsory health insurance and etc.;

c) the state uses method of voluntary fundraising in the form of deposits of the population in the bank, the purchase of bonds and other valuable papers;

G) method of collecting fees and charges, that is, fees for services provided by authorized bodies (judicial, customs duties, etc.) -

e) with the help insurance method insurance funds are formed;

e) issue of money - additional release of money into circulation (see Chart 4).

The second group - methods of distribution of funds of funds include:

A) financing - planned, targeted, gratuitous and irrevocable issuance of public funds from the budget;

b) lending - this is a planned, targeted, but returnable and compensated issuance of funds in the form of bank loans;

V) payments insurance claims, pensions, allowances, winnings carried out from previously formed relevant funds;

G) settlements between different entities (see diagram 5) A set of homogeneous, interconnected in forms and methods of accumulation or distribution of funds, economic relations is commonly called financial institution, To which include, for example, all relations in the field of the budget or all relations in the field of taxes or credit.

In turn, the totality and interconnection of all financial institutions (groups of economic relations) forms financial system (see diagram 7):

1. public finance include budget system state off-budget funds (social insurance, employment, compulsory health insurance, Pension Fund and others), state credit.-

2. Institute of Finance of Enterprises, Institutions and Organizations combines the finances of enterprises operating on a commercial basis, the finances of institutions and organizations engaged in non-commercial activities, and the finances of public associations.

3. Credit Institute forms relations that arise between depositors and banks, other credit organizations regarding the attraction of funds, as well as the provision of bank loans.

4. In the sphere insurance relations each of the links, represented by a special branch of insurance, is divided into types of insurance: social, personal, property, liability insurance, business risks, reinsurance.

5. local finance. In accordance with federal law"On the financial foundations of local self-government in Russian Federation» dated September 25, 1997, local finances include state, municipal securities belonging to local governments, and other financial resources from the local budget.

Scheme 1. The concept of financial activity of the state

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(11 questions)

1) the totality of cash and non-cash funds;

2) economic monetary relations for the formation, distribution and use of funds of the state, its territorial divisions, as well as institutions and organizations necessary to ensure their tasks and functions;

3) the totality of funds of funds and property belonging to the state;

4) the form of the economic impact of the state on the system of production and social relations, which is implemented on the basis of the method of legal equality;

No. 2. Under the financial activities of the state understand:

1) the activities of the state in the formation, redistribution and use of centralized and decentralized funds of funds, in order to meet the needs of the state in monetary resources;

2) a set of forms and methods of managing economic processes in society;

3) the activities of the authorized bodies of the state to create sufficient economic conditions for the functioning of the public sector of the economy;

No. 3. The methods of distribution and use of funds are:

1) financing and lending;

2) tax and non-tax;

3) imperative and dispositive;

No. 4. Financial legal relations do not arise between:

1) bodies carrying out financial activities of the state;

2) individuals;

3) an authority carrying out financial activities of the state, and a citizen

No. 5. The following relations are not included in the subject of financial law:

1) relations between the Central Bank of the Russian Federation and commercial banks about the formation of the fund of required reserves Central Bank RF;

2) operations of the Central Bank of the Russian Federation for servicing public debt;

3) lending by a bank to a state unitary enterprise;

4) acceptance by the bank of a payment order for the payment of federal tax;

No. 6. The main method of accumulating funds is:

1) tax;

2) non-tax;

3) issue of government securities;

4) privatization of state and municipal property;

No. 7. Centralized funds of the state are:

1) the budget, off-budget funds and all other property assigned to the treasury;

2) all funds owned by the state;

3) funds of the budgetary system of the state, including state non-budgetary funds, as well as funds accumulated through state insurance;

4) funds and other property assigned to the state authorities on the basis of operational management rights;

No. 8. Decentralized funds of the state are:

1) all property, including funds, assigned on the basis of the rights of operational management or economic management to enterprises and organizations;

2) finances of state enterprises and organizations assigned to them on the basis of the rights of operational management or economic management;

3) all funds of economic entities of all forms of ownership, functioning either by virtue of state prescriptions or at the discretion of economic entities;

4) property and funds of funds created at state and municipal enterprises by virtue of state prescriptions;

No. 9. The financial system of the Russian Federation is:

1) a set of interrelated financial institutions facilitating the formation and use of monetary funds, as well as a set of state bodies and institutions that carry out financial activities on behalf of the state;

2) a set of financial institutions and legal acts regulating relations regarding the formation of funds of funds, the use of property expressed in value terms;

3) the budget system, extra-budgetary funds, finances of enterprises and organizations, credit organizations, insurance organizations, financial control;

4) a set of government bodies and control over the formation, distribution and consumption of centralized and decentralized funds of funds of the non-state sector of the economy;

No. 10. The financial system includes:

1) The budget system of the Russian Federation, gold and foreign exchange reserves of the Central Bank of the Russian Federation, subsoil, expressed in value form, state extra-budgetary funds, finances of economic entities;

2) Centralized and decentralized funds of the state, forms, methods and principles of accumulation and spending of funds, the system of legislation that determines the procedure for the functioning of institutions financial system;

3) Budgetary system, including state non-budgetary funds, insurance funds, credit, finances of business entities;

4) The value form of property objects, all funds of funds, the system of state bodies, financial legislation;

No. 11. The statement is true: “The Ministry of Finance of the Russian Federation - ...

1) it is a body of general competence, obliged to determine the strategy of the state in the financial sector”;

2) it is a body of special competence, obliged to develop and implement a unified financial policy of the country”;

3) it is a body of the federal government, obliged to control the receipt of all federal budget revenues, as well as the implementation of all expenditures of the budgetary system”;

4) this is a body of special competence, having the right to manage other state executive bodies in terms of directions for spending budget funds by them”;

The essence of financial activity is revealed at separate stages, which determine the features of its implementation.

1. At the stage of formation of centralized and decentralized funds, the formation of budgetary funds (the State Budget of Ukraine and local budgets), decentralized funds.

2. At the stage of distribution of funds, financial activities are carried out at three levels:

a) at the level of formation of monetary funds, which occurs, for example, when funds are received in budgets;

b) the actual distribution, which covers the movement of funds already assigned to certain budgets to finance certain state tasks and functions;

c) redistribution carried out through the mechanisms of indirect taxes, duties, transfer payments.

3. At the stage of using public funds, financial activities are carried out in different areas (industries, regions, etc.).

4. The final stage is the control over the movement of funds. It is characterized by a certain originality. If the first three stages of the movement of funds and financial activities successively following each other and the end of one implies the beginning of the next stage, then control is characterized by a certain duality:

a) on the one hand, it is end-to-end and is carried out at each stage of the cash flow;

b) on the other hand, it acts as the final stage in the movement of monetary resources, combining final and reporting actions.

Financial activities are carried out in accordance with a number of principles, the main of which are enshrined in the Constitution of Ukraine.

The principle of legality means the implementation of financial activities at all stages of the movement of funds with a clear regulation of their financial law, the possibility of using state coercion.

The principle of planning presupposes the implementation of financial activities in a strictly ordered, consistent, balanced form with detailed fixing of procedures, the order of movement of these funds.

The principle of publicity is expressed in the relationship of the movement of financial flows, the ratio and balance of various flows, cash funds, bringing to citizens and other subjects the essence of draft financial and legal acts, final acts based on the results of their application.

The principle of consistency means the implementation of the financial activities of interconnected institutions of the financial system in terms of subordination, interpenetration of elements of the financial system of the state (budget system, credit system, compulsory state insurance, enterprise finance).

The principles of financial activity, characterizing and revealing its content, create conditions for the implementation of the functions of financial activity. Basically, they reflect and detail the main functions of finance, although they differ in some originality. These include the main areas of financial activity:

1) organization monetary circulation;

2) formation of monetary funds;

3) distribution and use of monetary resources;

4) organization of financial control.

The financial activity of the state is carried out by various methods (methods, techniques), in which the state, its authorized bodies mobilize, distribute and use centralized and decentralized monetary funds.

Under the methods of financial activity, it is necessary to understand the specific methods and methods by which the state carries out the formation, distribution and use of the relevant centralized and decentralized funds. Given the presence of three general directions in the financial activities of the state, the following classification of methods for its implementation is possible:

a) methods of formation of funds;

b) methods of distribution of the funds;

c) methods of using the resources of the funds;

The choice of a specific method of financial activity is based on several factors:

1) the stage of financial activity of the state, the movement of funds;

2) the form of ownership of the funds that are transferred to the state;

3) source of state revenues;

4) the purposes for which monetary resources are used at a particular stage of development of the state;

5) the ratio between income and expenses to cover which they are directed.

Methods of financial activity are differentiated depending on the stages of cash flow.

1. Methods for mobilizing financial resources:

a) the method of mandatory mobilization implements the unconditional mandatory obligations of their implementation, guarantees. It is implemented primarily through the forms of tax payments, other unconditional and mandatory fees. It is imperative to determine and guarantee the type of payment, the payer, the object, the rate, the amount, the terms, the methods of security, etc.;

b) the method of voluntary mobilization presupposes predominantly diapositive methods of securing financial income, lending mechanisms (deposits of the population, the purchase of government securities, lottery tickets, etc.).

2. Methods of distribution of monetary resources:

a) the method of financing is a targeted, planned, free and irrevocable transfer of public funds from budgets for specific purposes, tasks, and the implementation of public functions;

b) the method of lending means targeted, compensated, urgent and rotary transfer of funds, carried out on a fee basis. This method combines two methods that are different in content: state and bank lending, although the latter partly belongs to the sphere of public regulation.

Methods of financing and lending can be divided into various subspecies depending on the purpose of using the funds, the sources of their formation, the organizational and legal regimes of the subjects.

Thus, the types of financing include: 1) subsidies; 2) subventions; 3) subsidies.

Grant - the allocation of funds to someone in order to make up for a deficiency own funds. There are two types of subsidies: 1) allocated to enterprises, organizations, institutions to cover losses caused by reasons beyond their control; 2) budget subsidy - free, non-refundable assistance from a higher budget is lower, does not have a target character and is provided in case of excess of expenses over income.

Budget subsidies, which are targeted, are called subventions. its provision below the budget is carried out with a clear definition of spending. In case of violation of the conditions for their use, subventions are subject to return to the higher budget. Subventions not used during the budget year are subject to return to the higher budget with the simultaneous submission of a report on the amounts spent.

The right of local budgets to receive subsidies and subventions is enshrined in Art. 97, art. 108 of the Budget Code of Ukraine.

Under the subsidy (from the Latin. Ziblziyyit - help, support) it is necessary to understand the provision of assistance in cash or in kind to individuals or legal entities, local governments or others from the state or local budgets, as well as special trust funds.

The subsidy is used as a way to balance the income and expenses of the persons to whom it is allocated and is always targeted, since it is provided to finance specific activities and institutions.

According to the method of lending, its special form is a state loan, in which the borrower or lender is the state or local governments.

3. Methods of using monetary resources are associated with the expenditure of monetary funds and are divided into:

a) depending on the direction of spending:

Per-object - involves the direction of financial resources to finance certain objects (property complexes, etc.);

Subjective - the allocation and transfer of funds to individual entities (specific managers or recipients of budgetary funds - individuals, categories of persons or regions)

b) depending on the form of receipt of monetary resources:

Cashless money transfers, calculations;

Cash.

Methods of financial activity are not frozen forms of realization of the movement of funds, its provision. Naturally, they can change over time, acquire new content. These changes are based on the transformation of the state itself, changes in its tasks. For example, since the early 1990s the method of compulsory mobilization was actively developed, the tax system Ukraine.

It should be recognized that the distribution of methods depending on the areas of financial activity is very conditional, since the funds are not absolutely isolated and often a situation may arise when, due to the correspondence of the funds of two or more funds for one application of any of the above methods, serve as a method of forming funds, and for corresponding funds - distribution or use.

There are other than the above methods of financial activities.

The legal form of financial activity is financial and legal and financial planning acts issued by the authorized bodies of the state. The implementation of the classification of such acts is possible for various reasons. So, according to legal properties, normative and individual financial and legal acts are distinguished.

Regulatory financial and legal acts establish general provisions to regulate a whole group of homogeneous financial relations, addressed to a wide range of people, designed for a long period of action and repeated use. For example, the Law of Ukraine "On the fee for the development of viticulture, horticulture and hop growing" dated 04/09/99.

An individual financial and legal act is associated with specific financial legal relations and is directed in each specific case to establish, change or terminate them, that is, it acts as a legal fact: for example, the decision of the Chairman of the regional tax office on the application of financial sanctions. Such an act is designed for a single (one-time) application, addressed to a specific person, issued on a specific issue and loses its force or proper execution, or its cancellation by the adopted body (or higher), or its invalidation in the manner prescribed by applicable law.

Due to the special importance of planning in financial activities in the system of financial and legal acts, a special group of financial and planning acts is singled out. These include: state and local budgets, unified estimates of institutions and organizations located on budget financing, NBU cash plan, etc.

Financial planning acts are adopted in the course of the financial activities of the state and contain specific tasks in the field of finance for a certain period, that is, plans for the mobilization, distribution and use of financial resources. According to their legal properties, they cannot be attributed to either normative or individual financial and legal acts, since they contain signs of both.

By their legal nature, financial and legal acts are divided into legislative and by-laws. Depending on which bodies issue such acts, they are classified into: 1) acts of representative bodies; 2) acts of executive bodies; 3) it is believed that they can also highlight the acts of the judiciary.

When classifying financial and legal acts, depending on the competence of the bodies that issue them, they can be divided into: 1) acts of bodies of general competence; 2) acts of bodies of special competence; 3) acts of state power; 4) acts of local governments.

The classification of forms of financial activity can be carried out on various grounds:

a) by legal forms, properties:

Legal - a form of financial activity carried out through the adoption and implementation of financial and legal acts. they can be classified in several directions (according to legal properties; by legal nature, by the bodies that accept, etc.), but these issues will be considered in more detail when analyzing financial and legal norms, financial legislation;

Non-legal - a form of financial activity that is not associated with legal expression. Most often, however, it is a derivative associated with legal forms, sometimes associated with gaps in law;

b) by organizational forms:

Creation of centralized cash funds;

Formation of decentralized monetary funds;

In the field of budgetary activity;

In the field of tax regulation;

In the field of lending;

In the field of currency regulation;

In the field of financial control.

The financial activity of the state is carried out by various methods. As a control system, financial activity manifests itself in a variety of ways. Their diversity depends on many factors: the subject of the relationship, the conditions of accumulation and use of funds. Methods for the implementation of financial activities in the legal literature are usually divided into two groups: methods of collecting funds and methods of their distribution and use.

The most important method of collecting funds for the state (Federal budget and budgets of subjects of the Federation) and local budgets is the tax method - the method of establishing taxes.

A similar method of collecting funds is the method of mandatory payments (contributions) to state non-budgetary funds. In the literature, they are called "social" taxes. Unlike the tax method, which is characterized to a certain extent by the forced (mandatory) nature of the withdrawal of funds, the method of voluntary contributions is also used - the purchase of government securities, donations, deposits in banks, etc. When distributing and using public funds, two most important methods are used: the method of financing and lending.

The method of financing is expressed in the gratuitous and irrevocable presentation of funds.

Lending means the allocation (provision) of funds on the terms of compensation (payment) and repayment. Financing is applied to state organizations, the lending method - both to state organizations and other non-state organizations.

Financial activity in conditions market economy

Financial activity in a market economy should be accompanied not only by the development of credit relations, but also by an increase in the efficiency of all parts of the country's financial system. Financial planning should be based on the market mechanism for the exchange of goods and services, the recognition of the costs of their production as socially necessary on the basis of the law of supply and demand. Such a basis requires strengthening the forecasting of the mobilization and use of financial resources in certain directions for a long period, as well as annual financial planning.

Describing the financial activity of the Russian Federation at the present stage, it is important to note that it is carried out in the conditions of economic cooperation with the CIS countries, in the field of finance and money circulation are carried out on the basis of the conclusion of relevant treaties and agreements. To regulate such cooperation, a special body has been created - the State Committee of the Russian Federation for Economic Cooperation with the Commonwealth Member States (Goskomsotrudnichestvo of Russia).

Constitutional foundations of the financial activity of the Russian Federation

Federal government bodies and state authorities of the subjects of the Federation carry out the functions of financial activities in accordance with the delimitation of subjects of jurisdiction between the Federation and its subjects established by the Constitution of the Russian Federation. Thus, the Russian Federation is in charge of: establishing the foundations of federal financial policy, financial, currency and credit regulation, federal economic services, including federal banks, federal taxes and fees federal funds regional development. The joint jurisdiction of the Russian Federation and its constituent entities includes the establishment of general principles of taxation and fees in the Russian Federation. Outside of these limits, the subjects of the Russian Federation have the entirety of state power in the field of finance.

Financial and legal norms

Financial and legal norms are the initial elements that make up financial law as a branch of law. They have all the common features of the legal norm, but they also have features that are specific to this particular industry.

The peculiarities of the financial and legal norm are due to the fact that, unlike the norms of other branches of law, it regulates relations that arise in the process of planned formation, distribution and use by the state and local governments of the financial resources they need to carry out their tasks.

This is expressed in features:

b) the nature of the establishment of prescriptions in them;

c) measures of responsibility for violation of the stipulated rules;

d) ways to protect the rights of participants in financial relations.

The content of financial and legal norms is the rules of conduct in public relations arising in the course of the financial activities of the state. These rules are expressed in granting the participants of these relations such legal rights and imposing on them legal obligations, the implementation of which ensures the systematic formation and use of centralized and decentralized monetary funds (revenues) of the state and local governments in accordance with their tasks in each specific period of time arising from the policy for the socio-economic development of the country.

Thus, a financial and legal norm (financial law norm) is a strictly defined rule of conduct in public financial relations established by the state and secured by measures of state coercion arising in the process of formation, distribution and use of state (and municipal) funds and income, which fixes legal rights and legal obligations of their members.

Types of financial and legal norms. Depending on the nature of the impact on the participants in the financial relationship, the norms of financial law are divided into three types: binding, prohibiting and empowering.

Binding norms establish certain rights and obligations of participants in financial relations, require them to perform certain actions. For example, the rules tax law require the subjects of tax relations, under certain conditions, to pay tax in a certain amount and within a certain period.

Prohibiting norms contain a ban on certain actions, establish the obligation of participants in financial relations to refrain from them.

Thus, it is forbidden to withdraw from local budgets the additional revenues received by local governments and the excess of revenues over expenditures that are formed at the end of the year as a result of an increase in revenues or savings on expenses.

Enabling norms establish the rights of participants in financial relations to perform certain independent actions within the prescribed framework. They provide the opportunity to make independent decisions in the field of finance, but within strictly established boundaries.

Such rules are found, for example, in regulations regulating credit relations.

The vast majority of financial law is binding.

Depending on their content, the norms of financial law can be substantive and procedural.

Material financial and legal norms fix the types and scope monetary obligations enterprises and citizens to the state, sources of formation of bank credit resources, types of expenses included in budgets and extra-budgetary funds, that is, the material (monetary) content of the legal rights and obligations of participants in financial relations.

Procedural (procedural) financial and legal norms establish the procedure for activities in the field of collection, distribution and use of state monetary funds (revenues).

The structure of financial and legal norms consists of three main elements: hypotheses, dispositions and sanctions, each of which reflects the features of this branch of law.

The hypothesis indicates the conditions for the operation of the financial and legal norm.

For example, the obligation of an enterprise to pay income tax to the state budget is realized if it has a bank account and an independent (separate) balance sheet, and also receives taxable profit, etc.

The disposition establishes the content of the rule of conduct itself, that is, it prescribes certain actions for the formation, distribution or use of public financial resources, expresses the content of the rights and obligations of participants in financial relations. The disposition requires certain behavior from participants in financial relations and does not allow deviations from these requirements.

Sanctions determine the measures of responsibility applied to violators of financial and legal norms. Financial and legal sanctions differ from other sanctions in a number of ways. They are of a monetary nature and contain measures of coercive influence on violators of the norms through its monetary funds and funds. When withdrawing funds through financial and legal sanctions, it is characteristic that they are credited to the state budget system or another centralized state monetary fund. These sanctions apply to organizations, officials and citizens. Moreover, it is possible to simultaneously apply financial and legal sanctions to an official and to an organization. Financial and legal sanctions combine legal and penal (punitive) elements.

For violation of financial discipline, in addition to the considered sanctions, disciplinary, administrative, criminal law and other measures may be applied.

Financial legal relations

Financial legal relations are regulated by the norms of financial law public relations, the participants of which act as bearers of legal rights and obligations, implementing the instructions contained in these norms on the formation, distribution and use of state funds and income. Like any other legal relationship, a financial legal relationship arises between certain subjects regarding a specific object and has content that is revealed through the corresponding rights and obligations of its participants. Reflecting the general nature inherent in any legal relationship, the financial legal relationship also has specific features, due to the peculiarity of the sphere of their occurrence.

Financial legal relations are distinguished by the fact that they: a) arise in the course of the financial activities of the state; b) one of the subjects in these legal relations is always an authorized state body (financial body, credit institution) or a higher or local state authority; c) always arise about money - a cash payment to the state's income, government spending, etc.

These three distinctive features, considered in their totality, delimit financial legal relations from other types of legal relations.

In financial legal relations, as a rule, two legal elements are clearly visible: 1) state-power and 2) property.

This activity is based on state acts. At the same time, the mobilization and spending by the state of funds is an activity of a material, property nature. Therefore, financial legal relations are power-property relations.

The subjects of financial legal relations can be individuals (citizens), legal entities (and organizations not endowed with the rights of a legal entity), state entities (the Russian Federation, constituent entities of the Russian Federation) and municipal (local) entities. A feature of financial legal relations is that one of the subjects of these relations must necessarily be the relevant state authority (or the state or municipal entity as a whole).

A financial legal relationship cannot arise between individuals (citizens); between individuals (citizens) and legal entities having an organizational and legal form based on private property, as well as between these legal entities. The subject composition of the financial relationship is determined by the type of financial relationship.

Conclusion

Financial law, being an industry Russian law, regulates social relations arising in the process of financial activities, i.e. activities aimed at the creation, distribution and use of certain funds of funds.

As a science, “financial law” is a set of knowledge, provisions, categories developed by scientists studying the system of financial law norms, analyzing the practice of applying financial and legal norms. Based on the results obtained, scientists develop proposals for improving the financial and legal regulation of public relations in the field of finance. The science of financial law uses knowledge developed by representatives of other branches of jurisprudence, and first of all, the theory of law and the state.

From the above to term paper we see that financial law is an independent branch of law, it is a set of legal norms governing economic relations arising in the process of mobilization, distribution and use of funds by the state and municipalities. The subject of financial law is certain social relations to be settled between the state and municipal structures, on the one hand, legal entities and individuals, including foreign entities, on the other, as well as between individual state and local government bodies.

List of used literature

2. Decree of the President of the Russian Federation of July 25, 1996 1095 "On measures to ensure state financial control in the Russian Federation";

3. Astakhov A.A., Ozeryakov A.S. All about financial control. Finance, 2006;

4. Voronin Yu.M. State financial control: issues of theory and practice. M.: Financial control, 2005;

5. Gorodetsky A., Morukova A. Formation unified system state financial control. Questions of Economics, 2004.

6. Danilevsky Yu.A. Financial control in the updated budget process. Finance, 5, 2006.

7. Ermilov V.G. To the theory of state financial control. Finance, 2, 2005;

8. Maltsev V.A. Financial law: Textbook for students. avg. prof. textbook establishments. M.: Academy, 2005;

9. Parygina V.A., Tedeev A.A. Financial Law: Textbook. Moscow: Eksmo Publishing House, 2006;

10. Rudy K.V. Financial, monetary and credit systems foreign countries: Tutorial. M.: New knowledge, 2004;

11. Rukavishnikova I.V. Method of financial law. Rep. ed. N.I. Khimicheva. M.: Jurist, 2006;

12. Financial Law: Textbook. Rep. ed. M.V. Karasev. M.: Jurist, 2008;

13. Financial Law: Textbook. Rep. ed. HE. Gorbunov. M.: Jurist, 2007;

14. Khimicheva N.I., Pokachalova E.V. Financial right. Rep. ed. Doctor of Law, Prof. N.I. Khimicheva. M.: Norma, 2005

The financial activity of the state is carried out by various methods. As a control system, financial activity manifests itself in a variety of ways. Their diversity depends on many factors: the subject of the relationship, the conditions of accumulation and use of funds.

Methods for the implementation of financial activities in the legal literature are usually divided into two groups: methods of collecting funds and methods of their distribution and use.

The most important method of collecting funds for state (Federal budget and budgets of subjects of the Federation) and local budgets is tax method- the method of establishing taxes. Unlike the tax method, which is characterized by the forced (mandatory) nature of the withdrawal of funds, it is also applied voluntary contribution method- purchase of state and municipal securities, donations, bank deposits, etc.

When distributing and using public funds, two most important methods are used: the method of financing and lending.

Funding Method expressed in the gratuitous and irrevocable provision of funds.

Lending means the allocation (provision) of funds on the terms of compensation (payment) and repayment. Financing is applied to state organizations, the lending method - both to state organizations and other non-state organizations.

7. The financial system of the state.

Finance represent a system of social relations through which, on the basis of the distribution and redistribution of the social product and national income, there is a systematic formation, distribution and use of centralized and decentralized funds. Finances are divided into sections.

Under financial system refers to a system of forms and methods for the planned use of various funds of funds.

Structure of the financial system:

1. This includes the budget system.

2. Extra-budgetary trust funds.

3. Finances of enterprises and organizations.

4. Property and personal insurance funds.

5. Credit, which is divided into state, municipal and banking.

The public sector is traditionally considered the main link in the financial system. Redistribution through the budget should ensure the normal development of production and means of production. The same applies to the production and non-production sectors, industry, agriculture and other disproportions. The financial system must be distinguished from the financial apparatus. financial apparatus is part of the public administration apparatus, which is entrusted with the management of the financial system.

Extrabudgetary trust funds. The legal status of funds is regulated in detail in the budget code and in the legislation of the subjects. If budgetary funds are associated with the development of general tasks, then extrabudgetary funds are associated with a specific task, for example, a pension fund.

Property and personal insurance fund. The sources of formation of these funds are the funds of enterprises and the population, and the better the financial situation of these two groups, the better will be the condition of these funds.

Enterprise finance. The volume of such decentralized monetary funds directly depends on the state of the tax system of the state. If the tax system of the state is sufficiently "sparing" and the volume of tax payments is small, then the decentralized funds of the state are growing. This is good, because the funds from these funds will remain in the state and be used for various needs.

Credit. State and municipal credit is a mechanism for pooling free funds of enterprises, organizations and the population, with the help of such financial instruments as the issuance of bonds, state and municipal loans, lotteries. A bank loan ensures the accumulation of monetary funds by banks, at the expense of free funds of organizations and the population, which are stored in certain accounts. The money that lies in banks without movement - at the expense of them, the bank itself gives loans.