Форми діяльності Народного комісаріату фінансів УСРР у 1920-х років

Abstract

У статті на основі аналізу наукових підходів до розуміння форми діяльності органів державного управління досліджено поняття та види форм діяльності Народного комісаріату фінансів УСРР у 1920-х рр. Доведено, що правова форма діяльності органів державного управління знаходить прояв в ухваленні нормативно-правових актів (наказів та положень Народного комісаріату фінансів УСРР), рішень (постанов) його колегії, індивідуальних актів.

The article, based on the analysis of scientific approaches to understanding the form of activity of public administration bodies, examines the concepts and types of activity forms of the People’s Commissariat of Finance of the Ukrainian Socialist Soviet Republic in the 1920s. The form of activity of public administration bodies of the USSR in the 1920s is the external design of administrative activity. Regarding the activities of public administration bodies of the USSR in the 1920s, it is possible to apply the generally accepted in legal science division of forms of administrative activity into legal and nonlegal. It is proved that the legal form of activity of the People’s Commissariat of Finance of the USSR (Plenipotentiary of the People’s Commissariat of Finance of the RSFSR under the Council of People’s Commissars of the USSR) in the 1920s is manifested in the following forms: adoption of regulations (orders and regulations of the) Board of the People’s Commissariat of Finance of the USSR); adoption of individual acts. The Administrative Code of the USSR of October 12, 1927 regulated the procedure for announcing normative (administrative) acts. A special group of regulations of that time were administrative acts. Individual acts are defined as administrative prescriptions of a personalized nature, adopted in the process of authoritative activity of public administration in order to ensure the tasks of administrative and legal regulation. Such acts include resolutions of the board of the People’s Commissariat of Finance of the USSR (Plenipotentiary of the People’s Commissariat of Finance of the RSFSR under the Council of People’s Commissars of the USSR).