Public legal relations, especially those related to finance, are a developing and complex group of public relations with a long history. All over the world, there is a continuous process of modernization of legislation, the establishment of new rights and obligations of participants in public relations, the formation or abolition of prohibitions, restrictions, permits. Legal regulation mechanisms are also being improved in the world. Society has always had a need for a stable existence, a harmonious and happy life, which the state should provide. Without understanding the clear boundaries of the rights and duties of each individual, associations of citizens and the state as a whole, it is impossible to build a balance between private and public interests. The purpose of the research is a historical, philosophical, political and legal analysis of the category of "legal limit" in public law. Despite the large amount of fundamental research in science, there is no formed concept of the legal limit in public law in general, and in financial law in particular. In the course of the research, the author uses a different methodology. In particular, the historical method allowed us to establish the specifics of the development of limits and limitations as various states develop. The comparative method served as the basis for the analysis of paired or opposed categories: limit and limitation, justice and injustice, certainty and uncertainty, permissibility and prohibition, etc.Special attention is paid to the theory of public and private law, the aspects of the balance of private and public interests, as well as the boundaries defining these interests, are investigated. The article pays attention to legal principles and legal regimes. In the historical context, the correlation of the limits of the rights of the state and society in relation to each other is analyzed. The issue of legal limitsin certain types of financial relations comes to the fore. The conclusion is formulated about the instability of legal limits in public law and the role of political ideologies that change the legal traditions of society. The need of society for stability and confidence in its state, guarantees of legality and clear legal boundaries, objectively built on a fair basis, issubstantiated.The author also concludes that the limit in public law is a unique entity and can be considered as an independent stable category, and can act as a unique and universal tool, helping to reveal the meanings of other legal categories. The article emphasizes that oppositions form an important basis for understanding the essence of legal limits.There has always been and continues to be a need in society to eliminate injustice, and the uncertain legal limits only reinforce it. That is why certainty is an important component of legislation. Speaking, for example, about the principle of certainty of taxation existing in tax law, one should agree with the words of A. Smith, who emphasized in his writings that uncertainty of taxation is a greater evil than unevenness.Thus, in conditions of large-scale economic and political challenges, clear boundaries of a public-legal and private-legal nature should be built for the harmonization of public life.
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