Discussion on Equity and its Limits in the Regulation of Certain Groups of Financial Relations
( Pp. 114-118)

The purpose of the study. Modern legal science does not ignore the problem of justice in law both in general theoretical studies and in branch studies. In financial law, the category of justice is of particular importance, since one of the parties in financial legal relations is the State that establishes mandatory legal norms. The article discusses philosophical approaches to the definition of the concepts of «justice», «equality». The author draws attention to the principles of financial law, tax law, compares their content with the basics of the concept of «justice». Also, the article examines the signs of the financial activity of the state, examines the role of justice in it. Along with this, the work pays attention to the mechanism of taxation. The author evaluates the importance of the categories «measure», «equality» in the aspect of fair taxation. Of particular importance in the article is the problem of the limits of justice in public (in particular, financial) law. The opinions of scientists studying the limits of the principles of justice are analyzed. Conclusions. Based on the concepts studied, the author concludes that it is important to distinguish between the concepts of «principle of law» and «justice», since justice is embedded in the ideology of effective public administration in all spheres of society. At the same time, one of the important features of justice, according to the author, is its format: it can be considered in a narrow sense, namely, as an independent principle of a particular branch of law, and in a broad sense—the fundamental basis laid down in legal norms characterizing the legal system of the state as a whole.

Savina A. V. Discussion on Equity and its Limits in the Regulation of Certain Groups of Financial Relations // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 1. P. 114-118. (in Russ.)

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justice, principle of law, limit, limit of justice, principles of financial law, taxation..