Понятийно-категориальный аппарат финансового права: проблемы определения

У статті проаналізовано проблемні питання понятійно-категоріального апарату фінансового права. Визначено такі категорії та поняття фінансового права, як фінансова система, публічна фінансова діяльність, публічні фінанси. Особливу увагу приділено переосмисленню сутності та призначення публічного фінансового контролю, публічного фінансового примусу, фінансово-правової відповідальності. Запропоновано внести зміни до відповідного законодавства.The problem questions of concept-category vehicle of financial right are analysed in the article. Such category of financial right is investigational, as a financial system and drawn conclusion, that she unites the different types of public funds of money structurally. Certainly, that maintenance of public financial activity is forming, distribution and use of money of public funds, and also control after these processes with the aim of implementation the state and organs of local self-government of public tasks and functions. It offers to define a category “public finances” (public finance) – as totality of public and local (municipal) finances, that form state, local (municipal) and other public funds, money of that head for satisfaction of public financial interests of the state, organs of local self-government. The special nature of financial control, that consists in his aspiration on warning, exposure and stopping of offences in the field of public finances, is found out, first of all, with the aim of defence of public financial interests. The special attention is spared to rethinking of essence and setting of events of compulsion, that are the regulator of behavior of financial legal subjects and it offers to use as a common and separate concept accordingly “public compulsion” and “public compulsion in a financial right”. The mechanism of financially-legal responsibility is analysed and it is marked that his efficiency is stipulated by maintenance of financially-legal norms that is determine the order of her application. Having regard to his imperfection, it offers to bring in corresponding changes to the legislation of Ukraine. Drawn conclusion, that on the modern stage of development of science of financial right for the question of her a concept-category vehicle is needed careful scientific analysis and that the decision of this task will allow not only to perfect maintenance of already withstand financially-legal categories and concepts but also define that of them, that entered scientific turnover recently.В статье проанализированы проблемные вопросы понятийно-категориального аппарата финансового права. Определены такие категории и понятия финансового права, как финансовая система, публичная финансовая деятельность, публичные финансы. Особое внимание уделено переосмыслению сущности и назначения публичного финансового контроля, публичного финансового принуждения, финансово-правовой ответственности. Предложено внести изменения в соответствующее законодательство