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Lecture 7. Financial law.

Developed by: Maulenov K.S. professor, Doctor of law | Lectures - 15 hours | SIW in a class - 10 hours | Head_of chair___________ G.Berdykulova | MINISTRY OF EUCATION AND SCIENCES OF THE REPUBLIC OF KAZAKHSTAN | Lecture 1. Fundamental definitions about State, Law and State-legal phenomenon | Lecture 2. Constitutional Law | Legal procedure. | Lecture 9. Ecological law | Mitderm #1 and #2. |


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Financial law as a complex of legal norms which are regulating social relations in the process of the creation, distribution and use founds of the monetary resources.
In the same time financial law is corresponding to other branch of the law. In demarcation the financial law from other neighboring laws should notice the nature of its subject, specialties of the method of legal regulation and the system of financial law. For instance, in Civil law - credit, accounts and insurance.

In Civil law the relations are created on the base of equality of sides. But in financial law the one side of these relations are the state authorities

Subject of financial law is the social relations which are created in the process of making financial activity of the state.
This financial activity is concentrated in the creation, distribution and use the monetary resources founds.

General part. Norms of this part have the significance for all financial relations and they fix the main basics of financial activity of the state, its tasks, forms and methods, they create legal basics of the financial control, the bodies and competence of bodies which are participate in the financial activity.

Special part. This part mergers norms which are regulate some types of financial relations in the limits of appropriate financial-law institutes. For instance, in the special part are the gropes of norms which are regulating the law relations in the sphere of budget system, ex-budget state founds, state benefits and expenses, state and banking credit, monetary handling and currency regulation.

• The main spring of financial law is Constitution of the Republic of Kazakhstan, where are the basics of legal organization of financial activity of the state in general and by some directions. The most attention constitutional legislation concerns to budget activity, which explains the role of the state budget as the central stage of financial activity.

• No definite spring of the financial law. But among springs of financial law many norms where are norms of other branch of law - constitutional, administrative, civil and others (about local autonomy, banks, enterprise, business activity and others).

• Norms of the financial law are contained in the Decree of President of RK, ordinance, rulings of the Government of RK and acts of the bodies of executive authority and local autonomy.

• Financial-law norms could be contained in the acts of the state authorities (Ministry of finance of RK, National Bank of RK and Tax Committee and others). These acts are regulating financial issues in the limits of appropriate branch or the sphere of management and labor societies or administration of enterprise, or organizations.

The complex of the normative acts where are could be find the norms of the financial law is named a financial legislation or financial law.

Financial-law norms and relationships. The concept and types of financial-law norms Financial relations, its peculiarities and types. Subjects of the financial law. Financial-legal norms (norms of financial law) – rules which are straight made, fixed legal rights and obligations by the state and provided by national measures in the social financial relations, which are appeared in the process of the creation, distribution and use national monetary resources and benefits by the plan. Classification of the financial-legal norms.

In dependence on method of influence to participants of financial relations:

obligated – norms which are required to make definite actions, provide their obligations in the sphere of these relations;

prohibited – norms which are have the prohibition to make definite actions and provide the obligations of participants of financial relations to absent from such actions;

Authorized – norms which are provide rights of participants of financial relations to make definite independent actions in fixed limits.

Specialties of the financial norms:

1) actions — legal facts which are the result of person’s desire. It could be legal or illegal;

2) events — circumstances which do not depend on person’s wills (death and birth of the persons, spontaneous disaster).

In the dependence of the structure of the financial system of RK we could use the following classification:

 


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