THEORETICAL AND LEGAL ANALYSIS OF FINANCIAL FUNCTION IN THE SYSTEM OF THE STATE FISCAL POLICY

The analysis of interrelated legal categories "state policy", "fiscal policy", "finances" is carried out. Found that finance as an economic and legal category, play a priority role in the implementation of fiscal policy of the state. The main function of finance, in the process of implementing such a policy, is to ensure the redistribution of gross domestic product to ensure all subjects of public relations financial resources. It is noted that such economic and legal relations are regulated in the state by the complex legal norms, constitutional, administrative, financial and other branches of law defined in the normative legal acts.