Instruments of Public Administration Activity Regarding Discretion in Applying Provisions of Financial Law

Abstract

Introduction. In the latest practice of law enforcement in financial law, the institution of discretion is widely used for taxation and public financial policy in terms of exercising the powers of regulatory authorities and taxpayers. At present, there is no standard procedure for exercising discretion in applying the provisions of financial law: 1) how and on the basis of what discretion is to be exercised; 2) criteria and sequence of analysis; 3) comparison of facts with the rule of law; 4) consequences of coincidence of fact / norm; 5) evaluations by criteria; 6) interpretation; 7) justification; 8) formation of conclusions; 9) giving similar legal positions; 10) how to make decisions within the discretion. The main problems with the improper exercise of discretionary powers to apply the rules of financial law are related to the insufficient quality of public administration instruments through which law enforcement and influence on private law entities are exercised. Additional research requires the formulation of clear limits on applying the provisions of financial law in the procedural dimension. A mechanism for exercising discretion in the application of financial law is to be developed in the dimensions of procedure and legal proceedings. The goal of the article is to reveal the essence of the tools of public administration on discretion in applying the provisions of financial law. Summary of the main results of the study. Firstly, the types and features of the tools of public administration regarding discretion in applying the provisions of financial law have been outlined. Within the relevant legal regimes and dispositive procedural dimension of discretion in applying the provisions of financial law, the instruments of public administration are a means of public legal influence on the subject of financial law in order to ensure stability and unity of law enforcement practice. Secondly, the supporting role of the procedural instrumental measurement of the public administration activity has been clarified. For law enforcement in financial law, only the interfering component is not enough to properly ensure the rights of a person to property, the exercise of the legitimate interests of taxpayers, participants in customs, anti-dumping and other legal relations. The implementation of public financial policy is associated with purposeful structuring influence on the subject of law within specific legal relations with the observance of public interest in maintaining law and order. Thirdly, the prospects of automating decision-making in discretionary relations, in particular, through the digitalization of processes. Conclusions. The instruments of public administration influence financial relations, creating a basis for satisfying the public interest of the state and private interests of taxpayers, as well as the supranational European integration interest. Via such tools, the regulatory function of financial law is embodied in the practice of law enforcement and the task of implementing discretionary relations in compliance with the principle of the rule of law is achieved. The tools of public administration on discretion in applying the provisions of financial law include: basic (regulations and administrative acts); auxiliary or facilitating (acts-actions, acts-plans, administrative agreements). In their unity and interaction, lawful and effective law enforcement is possible, taking into account the public interest of the state, public needs and private interests of subjects of private law.