Бюджетне право як провідна підгалузь фінансового права

Abstract

Стаття присвячена характеристиці бюджетного права як провідної підгалузі фінансового права. Проблематика бюджетного права, як сфера реалізації бюджетної діяльності, розглядалась у численних загальнотеоретичних дослідженнях. Однак і сьогодні це питання знаходиться в центрі уваги вчених і практиків, особливо, коли йдеться про спеціальні галузеві дослідження. У науці фінансового права ця проблема ускладнюється неоднозначним розумінням системи фінансового права, його поділу на загальну й особливу частини, структури обох цих частин.

The article is dedicated to characteristics of Budget Law as the main subbranch of Financial Law. A lot of general theoretical researches are devoted to the problem of Budget Law as the sphere of maintaining budgetary activity. But this question is in the center of scientists and practiciants’ attention, especially, when it concerns specific branch researches. In the science of Financial Law this problem is complicated by the absence of strict understanding of Financial Law System, its division into general and special parts, the structures of both of these parts. Budget Law, according to traditional domestic scholars’ views on the branches of law structure in general and Financial Law in particular, is a component of special part of Financial Law and its main sub-branch. The attention is concentrated on the problem of determination the place of Budget Law as a complex of legal norms, which regulate budgetary relations in legal systems of different states: complex branch of law; sub-branch of Financial Law; totality of two institutes: budgetary arrangement and budgetary process. Recently, the scholars began to pay their attention to the System of Financial Law, more often. So that, the scientists of Yaroslav Mudryi National Law University ask question, concerning the absence of general part of Financial Law, as a complex of financial and legal norms, which reveal in special part of Financial Law Institutes. Traditionally Budget Law is considered to be a complex of two institutes: budgetary arrangement and budgetary process. Such division is determined by material and procedural rules of Budget Law. Budgetary activity of the state and its bodies is the sphere of budgetary relations rising and development. Supporting division of Budget Law into two parts: material and procedural, it can be talked about the existence of budgetary-material and budgetary-procedural activity. In any case, Budget Law is the main sub-branch of Financial Law, which exists and is realized within budgetary activity.