Frumina, S.V. Analysis of normative legal guarantees of the state financial policy.

Abstract: The article provides analysis of the problems of contents, elements and normative legal guarantees of financial state policy. The author points out the forks in the legislation regulating the issues of its formation and implementation. The author analyzes the goals of financial state policy, as provided for in the official documents, and then she provides generalized analysis. When analyzing the goals of financial policy the author pays special attention to the opinions of authoritative Western scholars. It allows to analyze the possibilities for the adaptation of the established goals to the Russian reality and to establish the level of their implementation. The multi-aspect character of the scientific object of studies required the combination of the dialectic and analytic cognition methods. The research involved logical approach, analysis and synthesis, method of graphic images, allowing for a comprehensive analysis of the said problem. As a result of the analysis of documents, directly or indirectly reflecting the financial policy of the state, the author notes, firstly, the need to provide at the legislative level for all key definitions, through definitions and categories, which are used in science and practical work. Secondly, she notes the need to coordinate goals and purposes of financial, budget and tax policy in a way which would exclude double regulation and ambiguous interpretations. Thirdly, there is need to formulate goals and aims of tax and budget policy in such a way so achieving these goals would facilitate implementation of the goals of the state financial policy.

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