Agrarian financial legal relations: concepts and types

Abstract

The article is devoted to the scientific and theoretical analysis of agrarian financial legal relations and the selection of their types. It is established that the rules of law which governing agrarian financial relations are based on the rules of financial law and should take into account the peculiarities of agrarian relations, thus acquiring its own specifics.
 Peculiarities of agrarian financial legal relations are highlighted, taking into account a list of the following circumstances. First, the features of the agricultural sector, including its seasonal nature. Secondly, the peculiarities of the legal status of the entities of such legal relations (agricultural producers, the Agrarian Exchange, the Agrarian Fund, the Agrarian Insurance Pool etc.). Third, the existence of a system of state financial support for agricultural producers, formed on the basis of agrarian legislation. Fourth, the existence of special legal mechanisms that provide for the specifics of insurance and lending to businesses in the agricultural sector of the economy. It is concluded that the peculiarities of agrarian financial relations are arisen primarily in the process of financial activities of the entities of agrarian relations.
 The author's definition of agrarian financial legal relations is offered, according to it is a kind of property relations, expressed in monetary form and regulated by norms of agrarian and financial law, which arise, change and interrupt in the process of financial activity of agricultural producers. The following groups of agrarian financial legal relations are allocated: concerning formation, distribution and use of the corresponding property funds of legal entities; credit (including financial leasing); insurance; relations with the state and local budgets (regarding the payment of taxes and other obligatory payments and fees; receipt of state financial support); investment.