Abstract

The purpose of the article is to identify the functions of finance as a system-forming category of financial law that influences the dynamics of financial and legal regulation. Based on the results of the study, the following conclusions were drawn: finance, being an economic category, is integrated into a large part of the monetary turnover of the economy and inevitably performs certain functions that are objectively prescribed by the very fact of its existence; the thesis is substantiated that among the key functions of finance, their target function deserves special attention; the fundamental role of the objective function is shown. The legal mechanisms for ensuring the target function of finance are shown. Factors of transformation of finance functions have been identified. It is substantiated that legal regulation should focus on creating effective mechanisms for the implementation of financial policies, covering both public and private finance.

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