1. Finance and financial activities of the state Finance - an integral part of the financial relationship. Their role and importance to determine the place of monetary relations in the economic relationship. Finances are primarily a distribution category, the distribution or redistribution of gross domestic product and national wealth.

2. It is this quality of Finance State and local government the necessary financial resources used in the form of cash funds. According to most researches, the term " financial law " goes back to medieval Latin words - financia pecuniaria, which preceded the Old Latin word figo - hammer, and later - finis, mean present end, limit

3. Finance can be seen in the economic and other aspects. In the economic aspect of finance - it's economic relations related to the generation, distribution and use of centralized and decentralized governmental funds in order to meet their own functions and tasks of the state or local government, as well as the delegated powers of the State and to ensure the expanded reproduction, which are carried out in the course of distribution and redistribution of the gross domestic product, and control over meeting the needs of community.

4. In the physical aspect, finance is a fund of the state, the state-territorial and municipal governments, businesses, institutions, organizations used for material support needs of society and the development of production

5. The information contained in financial law, only those monetary relations, which had inter out a specific form of movement of financial costs associated with the distribution of incomes and savings, the formation and use of certain funds delicate resources. The most important feature of the financial relationship is mandatory participation in the state.

6. All other monetary relations go beyond financial relations and other regulated by law. For example, the sale of products produced by the enterprise will not be included in the scope of finance, these relations are of a civil nature, although realized through money. However, payment of taxes, the objects which appear as a result of the transaction now buying and salling are included in the financial relationship

7. Financial relationships are different from cash in sign of equivalence. The movement of money in most cases accompanied by a counter movement of goods, works or services, i.e., monetary relations are equivalent in nature. Finances are not intended to satisfy the counter their movement does not represent a reimbursement.

8. The only exception in governmental financial relations represent loan relationships that arise, in particular, in government securities. According to the Constitution of the Tajikistan in the field of public relations is based credit on the principle of voluntary private entity for them to join in, so the purchase of securities issued by the government is aimed at a cash equivalent.

9. Contents of Finance are not in themselves the money and funds are not financial resources, and those monetary, economic relations that arise in the process of formation, distribution and use of funds m cash resources.

10. Finance, so are monetary relation in which one of the participants is necessarily ledge state. Among the financial includes only those cash wide relations, the presence of which is due to the fact of the state as the control.

11. The essence of state and municipal finance, regularities of their development, the area covered by their commodity-money relations and their role in social reproduction are determined by the economic structure of society, the nature and functions of state and local governments.

12. The finance function in dibasic forms: 1) Economic monetary relations associated with the accumulation, distribution and use of centralized monetary funds of the state and municipal formations 2) economic relations, serving decentralized monetary funds of enterprises, institutions, organizations.

13. The finance function reflects their public mission. They are not peculiar to any particular economical - legal category. Formation and use of gentle funds reflect the main features of Finance, allows their distinction from adjacent monetary relations. The importance of finance in saving mechanisms of sovereignty led warranty functions of finance coercive power of the state.

14. The practical application of finance allows the state to implement other public functions. Implementation of state through the use of financial instruments "non-financial " functions reflects the role of finance, i.e., there are their practical use. The role of finance is expressed by the possibility of regulating social relations and control of these relationships.

15. Various forms of state regulation depend on many factors: the level of development of industrial relations in the society, its political stability, needs for cash, the size of the public debt, the degree of compliance with financial legislation, etc.

16. The primary role in ensuring the regulatory function of the state should play a financial legislation. As financial regulators can be used right pricing regulation - establishing norms of laws limiting the prices of goods and services, the regulation of monopolies produce profits, funding from the branches of industry, etc. Finance can help governments to implement the function of control.

17. Public Finance, expressed in monetary terms, have the ability to display the reproductive process as a whole and its separate phases through financial resources and funds, that is, to show its quantitative side. Method of Finance quantitatively display progress reproduction processes can systematically control the accumulation, distribution and use of funds financial resources, which is expressed as a function of control, namely financial control.

18. One of the important objectives of financial control - checking the precision of the legislator properties on financial matters, the timeliness and completeness of the financial obligations to the budget system, Internal Revenue Service, banks, and mutual obligations of enterprises, institutions and organizations in the calculations and payments.

19. The practical role of finance in the implementation of the control function is manifested through the activities of the financial authorities. The results of the practical implementation of Finance in the form of regulation of public relations and monitoring carried sample of expression is a form of financial policy.