Lessons 18 · 1 lessons · N. Ismatova, O. Karimova. Foundations of State and Law: textbook for Grade 11 of general secondary schools and for secondary specialised and vocational institutions. 1st edition. “Yangiyul Poligraph Service”, Tashkent, 2018
18
Financial-legal relations
Textbook: pp. 99–103
GoalDistinguish the features, kinds and subjects of financial-legal relations.
New words
a relation regulated by financial law, arising in the state’s financial activity · Moliyaviy-huquqiy munosabata participant in a legal relation · Subyektwhat the relation is about, here money and money obligations · Obyektan organisation recognised by law as having rights and duties · Yuridik shaxs
Explanation
A financial-legal relation is a social tie arising while state money funds are created, distributed and used, and regulated by norms of financial law. It has three special features: it arises only in the state’s financial activity, its object is money, and one party is always the state or its authorised body. By field, relations are divided into budget, tax, credit, insurance, settlement and currency-regulation relations, and also into material (carrying out rights and duties) and procedural (control and procedure) ones. The subjects fall into three groups: territorial units (the republic and administrative-territorial units), collective subjects (bodies and organisations with the status of a legal person) and individual subjects, that is citizens, foreign citizens and stateless persons. Individual subjects take part mainly as payers of taxes and fees. In these relations the state can enforce its demand on the basis of law and with coercive power, so they are often called “vertical”, meaning a relation between unequal parties.
Worked examples
A citizen, Zafar, pays tax on his annual income. The subjects here are an individual (the taxpayer) and the tax authority, the object is money (the tax amount). The relation is of the tax type.
A district school receives funds from the budget through the local authority. The subjects are a territorial unit (the district budget) and a budget organisation (the school); the relation is of the budget type, and checking it is the procedural side.
Class activity
Role game (for study only): three groups take the roles of taxpayer, tax authority and budget organisation and explain which relation belongs to which type.
Practice
1
State the three special features of a financial-legal relation.
It arises in the state’s financial activity; its object is money; one party is the state or its body.
2
Name the three groups of subjects of financial law.