Public Interest in Financial Law of The Republic of Belarus: Theory and Practice

Abstract

In the scientific work the analysis of interaction and boundaries of public and private interest in financial law, from the point of view of both doctrine and law enforcement, was carried out. The absence of public interest concept in financial, budget, tax legislation of the Republic of Belarus was paid attention to. It was suggested that the concept of public interest should be enshrined in financial law at the statutory level. The following works of scientists in the field of financial, tax and budget law served as methodological basis for writing the work: E.Yu. Gracheva (2014), Yu.P. Gavrilchenko (2016), M.V. Karasev (2006), Yu.A. Krokhina (2012), S.K. Leshchenko (2008), O.A. Nogina (2012), A.A. Pilipenko (2006), N.A. Povetkina (2015), N.A. Sheveleva (2009), E.V. Chernikova (2016), and others. In the research process both general scientific and particular methods were used: synthesis and analysis, collection and generalization of different points of view of scientists, comparative, system, comparative legal, logical-juridical, structural-functional analysis.