BUDGET LAW AS THE MAIN SUB-BRANCH OF FINANCIAL LAW
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 9
Abstract
The article is dedicated to characteristics of Budget Law as the main sub-branch 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. 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. 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.
Authors and Affiliations
Yana Krupko
Keywords
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