UNIVERSITY OF RUSE "ANGEL KANCHEV"
UNION OF SCIENTISTS - RUSE

Proceedings 2024
Faculty of Law StudiesBook 7.1 · Law Sciences

SAT-2B.313-1-L-04

ON SOME (CONTROVERSIAL) ISSUES OF FINANCIAL LEGAL RELATIONS

Language: BGPages: 76-81

Cite this paper

Assist. Prof. Elina Marinova

Public Law Department, Faculty of Law University of Ruse

ORCID: 0009-0004-6321-621X

E-mail: elina_marinova@uni-ruse.bg

Abstract

The notion of legal relation is a basic legal concept and a synthetic category of legal science and practice, because it focuses in itself the main instrumental means of law: subjective rights, legal obligations, legal facts, legal entities. The paper examines a small part of the debatable issues related to financial legal relations. Legally established interactions between legal entities, within which the financial activity of the state is carried out, are defined as financial legal relations. These are a wide range of legal relations in the field of public finances, as well as in the field of administrative regulation and supervision over the private financial sector. Many of the established postulates of financial legal theory, concerning for example the position of the legal entities involved, the subject and structure of financial legal relations, as well as their other characteristics, appear anachronistic. The idea of the theses, substantiated in the paper, is to give a new look and open the door for theoretical debate on these issues.

Keywords

authority-subordination, passive and active legal participant, subject of the financial legal relations, tripartite financial legal relations, legal concept of public finances

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