General theoretical issues of financial law and its fundamental scientific categories are considered, the actual problem of the ratio of finance and the state through the prism of the financial and legal theory of the Russian Federation is analyzed. Thecontent of the legal categories “finance” and “state” is investigated. It has been established that they relate to each other not as “primary” and “secondary”, not as “main” and “belonging of the main”, but as self-sufficient social institutions that ensure stability/ justice / development of social relations and, for this reason, are forced to interact between by myself. It is noted that the state is the main subject of the organization of finance: it does this at the macro level by recognizing and formalizing financial institutions; at the micro level through the conduct of a “financial economy” by public law entities. It is proposed to return to the scientific-conceptual apparatus of modern financial and legal science of the Russian Federation the category “financial economy”. It is determined that the financial economy is the work of creating, transforming and liquidating financial funds, it is the search for optimal organizational and managerial forms of existence of these funds, it is the establishment of the degree of centralization / decentralization in the stock system of public law education, that is, the organization of material finances at the level of concrete relationship. The conclusion is made that the organization of finance is outside the content of the financial and legal category “financial activity”, which in turn does not always relate to the redistribution of the country’s national income. It has been revealed that the self-organization of finance, as a rule, occurs without the participation of the state, which proves the existence of sectoral finances, that is, that part of them located in the sphere of production of economic goods and may well exist outside the state.

Tsyrenzhapov Chingis Dymbrylovich

Candidate of Juridical Sciences, Associate Professor, the Department of Economics, organization, management of construction and housing and communal complex, Institute of Cadastre, Economics and Engineering Systems in Construction, Tomsk State University of Architecture and Building;

634003, Tomsk, pl. Salt, 2, Russian Federation

e-mail: lab-gkh@yandex.ru

Finance and State: Current Issues of Interrelation and Interaction. Sibirskij yuridicheskij vestnik, 2020, no 1 (88), pp. 38–43. (in Russian)

346.62+347.73

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