Abstract
The article is devoted to singling out the specific features of internal and external agrarian financial legal relations. It is proved that the features of the first group of legal relations are due to the organizational and legal form of business entities in which they arise, change and terminate. These features are established in the legislation that regulates the legal status of these entities. In particular, it determines the procedure for the formation of property funds of agricultural enterprises, the distribution of financial result (profit) among the founders and participants (members) (for example, the payment of dividends (in business entities), dividends and patronage dividends (in agricultural cooperatives), as well as making a deductions in these funds. At the same time, internal documents are adopted in such enterprises, on the basis of which such distribution is made. In addition, the procedure for exercising control over their financial and economic activities is regulated. The procedure for making settlements with members (participants) is also specific in the case of termination of the business entity’s activity or withdrawal of its members (participants). The opinion is substantiated that the peculiarities of external agrarian financial legal relations are caused by the nature of activity carried out by the business entity. Therefore, these relations are regulated by agrarian legislation in the field of state financial support for agriculture and the social sphere of the village; implementation of certain types of agricultural activities; insurance and crediting of agricultural producers. According to the author’s opinion, such legal relations include: the settlement legal relations; credit legal relations (including legal relations of monetary leasing); insurance legal relations; relations with the state and local budgets (regarding the payment of taxes and other obligatory payments and fees; obtaining the state financial support); investment legal relations.
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