PROCEDURAL FORM IN FINANCIAL LAW

Abstract

The article is devoted to the characteristics of the procedural form of financial activity of

the state and local self-government bodies. Since the general characteristic of the role of financial law is determined by the meaning and tasks of the financial activity of the state and local self-government bodies, the category "financial activity of the state" is one of the basic ones in the science of financial law other fundamental categories of financial and legal science are built on the basis.

In the financial and legal theory, procedural phenomena have not yet gained appropriate recognition as a certain system of interconnected elements - norms, relations, procedural form, although they exist and to some extent fulfill their function. The search for ways to establish the legality of the legal order suggests that all public financial activities related to the satisfaction of the various needs of society members should be carried out according to established rules we The use of a procedural form in public financial activity has an important practical meaning, as it is a guarantee of the implementation of material financial and legal norms, ensuring legality in the process creation, distribution, redistribution, use of financial resources of the state and local self-government bodies and the effectiveness of financial control. The substantive and legal nature of public financial activity dictates specific procedural rules that correspond to the nature of the norms of substantive financial law, the observance of which is of great importance for this society.

It is stated that public financial activity must be effective, oriented to the realization of legitimate state and public interests, aimed at ensuring the rule of law. The article emphasizes the importance of clearly defining terms in financial legislation, points out the insufficient reflection of procedural norms in financial legislation.