Финансово-плановые акты как правовая форма финансовой деятельности публично-правовых образований

Abstract

In the context of the development of modern science of financial law, it seems relevant to analyze financial planning acts as a legal form of financial activity of public legal entities. When distinguishing the forms of financial activity of public legal entities, two are traditionally pointed out: legal and non-legal. In the course of the research, both general scientific and private scientific methods were used: scientific abstraction, systematic, logical, analysis and synthesis, comparative legal and formal legal. Results are drawn that: a) the legal form is predominant, since it allows to give legitimacy to the financial activities of public legal entities; b) among the various elements of this form, the most specific are financial planning acts, understood as a type of legal acts containing plans for the formation of funds, the formation of their funds, the use of specific goals; c) along with the general features characteristic of financial planning acts, it is necessary to identify a number of specific features: regulation of an integral object, connection with the future, the presence of a special type of legal norm — planned. Discussion of the conducted research lies in the fact that it allows us to critically comprehend existing approaches to financial planning acts as a legal form of financial activity of public legal entities, and also contributes to the development of theoretical directions on this topic and the formation of educational materials devoted to the problem under consideration.