Финансовая культура как одно из условий эффективной финансовой деятельности налоговых и таможенных органов

Abstract

The article analyzes the concept of "financial culture" as a set of elements of economic and legal culture that are inextricably linked with each other. It is concluded that financial culture, on the one hand, increases the effectiveness of legal regulation of financial and legal norms, allowing subordinate entities to properly exercise their rights and fulfill their obligations; on the other hand, the presence of a high financial culture, including financial literacy competencies, in an official of an authority subject of financial legal relations allows preventing the latter's abusive behavior, creating conditions for maintaining citizens' trust in the actions of the state. The assumption is confirmed that the scope of the subject's activity (financial activities of public-law entities) and the individual's authority (as an official of an authorized body) make the requirement for a high level of financial literacy and financial culture integral professional characteristics of the relevant officials of customs and tax authorities. The opinion is substantiated according to which the spheres of formation of financial culture are not only law enforcement, but also law-making activity, since the latter ensures certainty of legal norms and creates guarantees of observance of constitutional rights of various subjects.