Problems of the Content of General Principles of Financial Law
The article presents studies on the definition of the content of the general principles of financial law and their characteristics, since the legal principles in financial law constitute a single system and present one of the elements of the legal regime of regulation of public relations in the area of public finance. The study is based on the advances of legal science that are outlined in the works of scholars who cover legal issues at the theoretical level and of those whose research interest covers the area of financial law. Thus, the concept of the principles of financial law was revealed by E.A. Rovinskiy, who, according to N.I. Khimicheva, characterized them as the principles of the state's financial activity. This approach is also used in modern studies of such scholars as Yu.A. Krokhina, E.Yu. Gracheva, A.N. Kozyrin, N.A. Sattarova, and others. The methodological framework of the study includes systemic and comparative analysis, comparison and grouping, inductive and deductive methods of scientific knowledge. On the basis of the study, it is proposed to divide the general principles of financial law into two groups: (1) general legal principles (including sectoral specifics) and (2) general financial and legal principles. The authors propose to refer to general legal principles the following ones: the principle of legality, the principle of social justice, the principle of social freedom, the principle of the rule of law, the principle of democracy, the principle of humanity, the principle of equality (or equality before the law), the principle of fault liability and the principle of equality of all forms of ownership. The authors propose to refer to general financial and legal principles the principle of unity of the financial, budgetary, fiscal, banking and monetary systems of the state; the principle of unity and interaction of financial policy and financial system; the principle of financial security of the state; the principle of unity and integrity of the system of financial authorities. The principle of legality in financial law has been studied. It has been established that the principle of social justice in financial law does not have a precise general meaning. For financial law, the principle of the rule of law means that all public financial activities are regulated by legal norms. The principle of unity of the financial, budgetary, fiscal, banking and monetary systems of the state is of inter-institutional significance. The principle of unity and interaction of financial policy and financial system in the context of financial law determines the correlation of all levels of the financial system and the continuous impact of governmental measures on public finance. In the context of political and economic instability, the principle of financial security of the state is of particular importance.