Fiscalistic as the science of the functioning of the treasury and the management of the objects which consist the treasury

  • Natalia L. Bondarenko Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus
  • Yuri G. Konanevich Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus
  • Dmitry S. Krishtal Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus
  • Miroslav S. Bondarenko Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus

Abstract

In the system of public relations regulated by law, there is a specific group of public relations formed in connection with the functioning of the treasury and management of the objects constituting the treasury. Representatives of the scientific school of economic law of the faculty of law of the Belarusian State University founded the doctrinal foundations of fiscalistic. The present article develops this problematic, being devoted to the elaboration of the concept, disclosure of the nature, analysis of the content and formation of the system of fiscalistic as a special science of interdisciplinary nature. The authors of the article additionally argue that the institutionalisation of fiscalistic creates prerequisites for the formation of a number of independent areas of scientific knowledge, which in the future can serve as a basis for solving a number of practical problems in legal science.

Author Biographies

Natalia L. Bondarenko, Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus

doctor of science (law), full professor; head of the department of economic law, faculty of law

Yuri G. Konanevich, Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus

senior lecturer at the department of economic law, faculty of law

Dmitry S. Krishtal, Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus

postgraduate student at the department of economic law, faculty of law

Miroslav S. Bondarenko, Belarusian State University, 4 Niezaliezhnasci Avenue, Minsk 220030, Belarus

postgraduate student at the department of economic law, faculty of law

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Published
2024-01-09
Keywords: fiscalistic, treasury, fiscal regulation, fiscal law, fiscal legal relations, investment in human capital, fuel and energy complex
Supporting Agencies The article was carried out by representatives of the scientific school of economic law of the law faculty of the Belarusian State University within the framework of the scientific project « Transformation of the organisational and legal mechanism of state property management in the Republic of Belarus» of the state scientific programme of scientific research «Society and human security of the Belarusian state» for 2021–2025 (state registration No. 20212053) under the leadership of N. L. Bondarenko.
How to Cite
Bondarenko, N. L., Konanevich, Y. G., Krishtal, D. S., & Bondarenko, M. S. (2024). Fiscalistic as the science of the functioning of the treasury and the management of the objects which consist the treasury. Journal of the Belarusian State University. Law, 3, 49-56. Retrieved from https://journals.bsu.by/index.php/law/article/view/5789
Issue
No 3 (2023): Journal of the Belarusian State University. Law
Section
Finance Law and Tax Law