Financial law as a branch of law Financial law - a set of legal rules governing social relations that arise in the process of formation, distribution and use of funds ( financial resources ) of the State and local authorities needed to carry out their mandate

Thus, the subject of financial law - this is the social relations arising in the normal course of business of the state on the planned formation, distribution and use of centralized and decentralized monetary funds in order to realize its objectives.

The main method of financial and legal regulation - the state- participants of the power requirements of a financial relationship on the part of others, acting on behalf of the state and with adequate powers. The contents of these provisions apply to the order and the amount of payments to the state budget or off-budget funds.

Financial Law covers its exposure to a specific, unique set of social relations. These relationships are due to the state to carry out its tasks, uses an economic lever as finance and implement in connection with this financing activities.

The system of financial law includes budgetary and tax law. Finance inherently represents one of the economic categories used in modern states with different social and political systems. These categories are also - money, profit, cost.

The existence of finance due to the commodity- money relations. Finance of Tajikistan - is the economic relations for the creation, distribution and use of funds of the state, its territorial units, as well as businesses and organizations needed to ensure expanded reproduction and social needs, which is in the process of distribution and redistribution of the gross national product and control satisfaction of social needs.

According to its material content finances represent cash funds, and their set - the financial resources of the country, which is reflected in the free financial balance in the territory of Tajikistan However, the essence of Finance revealed through the contents of the social relations that arise in connection with their operation. Finance peculiar - Regulatory and control functions.

Management function is designed to promote a balanced and effective organization of social reproduction, development according to the needs of all sectors of society in order to best meet the needs of the people. However, the effective implementation of functions and the regulatory role of finance prevent the crisis in the country's economy.

They are expressed in the budget deficit, falling purchasing power, the threat of hyperinflation, an unjustified increase in the money supply, a low level of investments in the development of production, science, and social services, and the ineffectiveness of the tax credit mechanism as a stimulant production activities, etc. The financial system - a set of members of the Finance units ( institutes) in their relationship.

This system consists of: Fiscal System with its member state (republican, territorial, regional ) and local budgets ; off-budget trust funds ; Finance companies, associations, organizations, institutions, sectors of the economy; property and personal insurance ; credit (government and bank ).

Functioning of the financial system is provided by the movement of cash and signs in most of the non-cash - payments and settlements. Created a variety of extra-budgetary trust funds such as those that are prevalent in other countries. Already there is a state monopoly on property and personal insurance, bank loan.

These centers can be centralized and decentralized. Centralized monetary funds in certain territorial limits (republican, regional) - are used to meet the general needs of the territory. Decentralized - the funds of enterprises and organizations, are used for production and social needs across the enterprise (organization, association). Extra-budgetary trust funds - pension, employment fund, medical, etc. These funds from compulsory payments and contributions of businesses and individuals.

Corporate finance - the original link, the foundation of the entire financial system. Associated with all stages of production and sale of products, the creation of national income and its distribution by means of the financial system. Credit is expressed in the recruitment and accumulation in the credit resources available funds of the state, businesses and individuals, provided the principle of reflexivity.

State credit - the relationship of temporary use of funds ( legal entities and individuals ) state, acting in this case as a borrower. The result is a domestic debt. Borrowing is in the form of state loans received by the Government of bank loans, etc. The widely used by citizens' deposits in savings banks as a source of credit. Bank loan - the relationship of the education available to banks of funds ( credit ) as a result stored in their accounts temporarily free funds and the provision of these resources on the basis of retribution and payback to businesses and individuals in the industrial, social needs.

The financial activities of the state - is the exercise of the functions on the planned formation, distribution and use of funds ( financial resources) to achieve the objectives of socio- economic development, national defense and security of the country. The main purpose of this activity is - creating the conditions for a dignified human life and free development. The content of this activity is reflected in the many and varied functions in the field of education, distribution and use of public money funds. An integral part of each of these are functions of control.

The financial activities of the state acts as an important and necessary part of the mechanism of social control. This is reflected in the fact that the accumulated state funds directed to the sectors of the economy, social and other fields, with priority funded activities. The impact of the state on the socio- economic processes carried out in the same way - the provision of tax incentives, the use of low interest rates in credit granting deferrals of tax payments. In the allocation of public money are two main methods: funding - irrevocable and grant them leave, and lending - the allocation of funds on the basis of retribution and payback.