Елементи на механизма за управление на публичните финанси
Components of the Public Finance Management Mechanism

Author(s): Ivan Stoyanov
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Administrative Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: public finance; management mechanism; legal mechanism; legal theory; public relations
Summary/Abstract: The public finance management mechanism is a legal mechanism. As Prof. М. Kostov rightly notes, financial relations cannot exist outside and independently of the state and legal regulation. These public relations (budgetary and tax relations) cannot exist in any other way and in any other form than as legal relations. Well developed theory and modern financial legislation are necessary conditions for good financial management. In legal theory, it is accepted without question that the basic components of the legal regulation mechanism are laws, legal facts and legal relations. In administrative and financial law doctrine, it is accepted that control is a necessary element and extension of state governance. In this sense, financial control is a necessary component of the public finance management mechanism.

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