Availability of Financial Law norms and their interpretation

 
PIIS013207690008691-2-1
DOI10.31857/S013207690008691-2
Publication type Article
Status Published
Authors
Occupation: Professor of the Russian state University of justice
Affiliation: Russian state University of justice
Address: Russian Federation, Moscow
Occupation: Deputy Dean of the faculty of Economics for academic and educational work of the Russian state University of justice
Affiliation: Russian state University of justice
Address: Russian Federation, Moscow
Journal nameGosudarstvo i pravo
EditionIssue 3
Pages134-141
Abstract

Each branch of law is subject to interpretation. Moreover, the process of interpretation is inevitable in the implementation of legal norms belonging to any branch of law. In this article, the analysis of the category "interpretation" is carried out mainly in relation to Financial Law. What is the category of "interpretation" of Financial Law? Interpretation of the rules of financial law is the activity of state bodies, officials, legal scholars, public organizations, and individual citizens aimed at understanding the rules of law, at revealing the will of the legislator expressed in them, taking into account their specificity – extreme mobility. The authors give methods and types of interpretation of Financial Law, as well as show the availability and limited availability of financial law and their interpretation. 

The task of the authors of this article was to analyze the issues of interpretation of financial and legal regulations, to show the features of the legal norms contained in them, which in certain circumstances do not have absolute accessibility and are subject only to official interpretation.

KeywordsFinancial Law, financial law norms, interpretation of financial law norms, availability of financial law norms, Budget Code of the Russian Federation, Tax Code of the Russian Federation
Received27.11.2019
Publication date31.03.2020
Number of characters29110
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