Integrative legal order regarding n the application of financial provisions of law

Abstract

Purpose. The purpose of the article is to reveal the essence of the integration dimension of the exercise of discretion when applying the financial provisions of law. Methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific knowledge have been used during the research: logical-semantic, functional, system-structural, formal-legal, comparative-legal. Results. It has been determined that the integration legal order regarding discretion when applying the financial provisions of law is an interstate integrated system-superstructure of supranational principles, norms and institutions, which are formed through the interaction of national legal orders and have an organizational orientation of the tools for their implementation. Originality. In the context of the integration legal order, the mechanism of exercising discretion when applying the financial provisions of law has been established as functional elements, legal relations and tools that determine and limit the rules of behaviour of law enforcers in order to achieve the goals and objectives of the rule of law, ensuring the lawful behaviour of subjects and the balance of public and private interests when making a choice between alternatives and making a legitimate and optimal decision. A promising direction of the development of such a system is the practical implementation of the concept of logical formalization of the institution of such discretion regarding the typical order (algorithm) of observing the limits of discretion: how and on the basis of which factors discretion is to be exercised, criteria and sequence of analysis; comparison of facts with the rule of law to find coincidences; evaluations according to criteria, interpretation, justification; formation of conclusions; optional indication of similar legal positions; finalizing what decision to make within discretion. Practical significance. The results of the research could be used in law-making and law-enforcement activities to establish the limits of discretion when applying the financial provisions of law.