Ujęcie zagadnień prawnofinansowych w podstawowych i specjalistycznych podręcznikach finansów i prawa finansowego

• Autorzy: Natalia Gajl

Warianty tytułu

Presentation of Legal-Financial Problems in Elementary and Specialistic Handbooks of Finance and Financial Law

• Języki publikacji: PL

Abstrakty

Zakres przedmiotu finanse i prawo finansowe jest obecnie bardzo szeroki. Znajduje to odbicie w większości podręczników podstawowych i specjalistycznych ukazujących się w szczególności w okresie ostatnich piętnastu lat. Obecnie, podręczników z dziedziny finansów i prawa finansowego jest wiele. Prawie każdy z ośrodków akademickich posiada już własne podręczniki i skrypty. Są one dobrze znane w środowiskach akademickich. Nie jest przedmiotem obecnego opracowania dokonanie ich analizy, a tym bardziej oceny. Można jedynie, jak się wydaje, wskazać na pewną cechę charakterystyczną, jaka w tym przedmiocie ma miejsce. W wielu podręcznikach prezentowane jest oryginalne, nieschematyczne ujęcie. Wydaje się, iż należy to uznać za zaletę obecnego stanu teorii i dydaktyki w dziedzinie wykładu z finansów i prawa finansowego. Nawet najlepszy schemat podręcznika nie powinien być wzorem powielanym. Wydaje się, iż będzie to właśnie sytuacja korzystna, o ile ukazujące się podręczniki będą prezentowały coraz bardziej różne podejście do skomplikowanej i jakżeż szerokiej obecnie tematyki prawa finansowego. Ta pewna "konkurencyjność" opracowań ukazujących się w poszczególnych ośrodkach akademickich, przyczynić się może do głębszego poznania przedmiotu, różnie ujętego i przedstawianego w poszczególnych podręcznikach. (fragment tekstu)

EN

The scope of finance and financial law is nowadays very wide; it is reflected in most of the numerous elementary and specialistic handbooks. As regards the methods of presentation of financial phenomena and legal solutions in handbooks, sonie generał problems for discussion, collected in three groups, maybe shown. They are, firstly, the scope of finance and financial law; secondly the way of presentation of financial problems; thirdly, the didactic and editorial form applied. 1) Determination of the scope of finance and financial law is of basic importance and it influences the whole contents of discourse, including elementary and specialistic handbooks. Nowadays financial law regulates almost all spheres of public economy. Beside the traditional spheres of the budget and taxes, it includes such spheres as the system of settleinent of monetary accounts, the credit system, the foreign currency system, the insurance system, the financial system of nationalised enterprises, and the international system of financial law. The solutions accepted for these spheres form consistent systems included in the general legal-financial system of the state. As regards presentation, not all of the above mentioned spheres are a subject of discourse. Some handbooks omit e.g. the insurance, which does not seem justified. Insurance includes so many problems definitely financial, which are so interrelated that irrespective of the regulations of labour law and insurance law, they form a consistent financial system, which cannot be ignored in the doctrine of finance and financial law. Another sphere, which is lately very rarely included in financial law, is the fiscal penal law. Inclusion of these matters in financial law is supported by the reasons of financial solutions of substantive law; combining them with penal law is justified by the rules of procedure. It cannot be neglected, however, that the fiscal penal law, although largely modelled upon general penal law, must also take into consideration the specific financial features of occurrences and phenomena, which speaks in favour of including now that sphere in financial law. Also the sphere of occurrence of financial law in the range of solutions covered by international law is wide, what results from the fact that most inter-national contracts involve financial effeets. Along with development of new economic unions, including the Council for Mutual Economic Assistance (Comecon), and economic contracts of cooperation between different countries, Iarge parts of those contracts are covered by financial norms. The above reasons fayour the idea of including the international financial law in discourse and handbooks of finance and financial law. Also the problems of financial administration, principles and foims of control cannot be omitted in the discourse and handbooks. The role and structure of financial mechanism are today so extensive that they cannot be embraced within the rights and structures of other organs and state administration. Some handbooks of administrative law simply overlook these questions. Because of the wide and topically extensive range regulated nowadays by financial law, it is necessary to arrange for more and more specialistic lectures, which does not relieve, however, from the necessity of pointing out these various problems also in the discourse and elementary handbooks. 2) Another problem is the question of presentation of financial matters in particular handbooks. Considering the model of theoretical academic course as one of the variants, an approach could be accepted in which the presentation should have mostly a synthetic character, instead of a normative-descriptive one. The very description of constructions should serve as an example of general characteristics. The problem is also connected with a necessary choice of the method of presentation: either the static method of characterising the normative state of the day, or the historical method showing the establishment of particular institutions and phenomena during a certain period of time. The second method has important interpretative values, since it allows a better understanding of the origins of constructions and their modifications, thus enabling a penetrating analysis of both cancelled and binding solutions. Application of this method also reduces the disadvantage of handbooks getting outdated, since it allows a presentation of possi-bilities of application of various solutions. Purposeful and even necessary is a presentation of particular problems and normative financial solutions against a wide background of the whole public economy, and also in a coniparative aspect, showing not only solutions applied in Poland, but also in other countries. Adaptation of the comparative method develops the knowledge of students, showing many possible structural solutions, which they may encounter in the future. 3) The last group of selected problems is connected with the possibility of adaptation of various methods of editorial presentation of the matters. It seems advantagoeus to use tables showing statistically the impertance of solutions applied. It is also worth-while to analyse in a broader way the judicial docisions, especially in specialistic handbooks. Also the use of different type for printing can be suggested, to distieguish the main text from the accessory one. One of the doubtful matters is also the method of introducing to handbeeks of sets of problems and questions. They are desirable if they have a character of problems, and not detailed questions of examination character. Assuming that financial law belongs to difficult and complicated disciplines, some possibilities of imprevemeet of didactic forms can be seen not in oversimplification of handbooks, but mostly in improvement and modernization of editorial techniques. Another improvoment would be a reasonable division of the matters of finance and financial law between lectures, practical classes and seminars. (original abstract)

Słowa kluczowe

PL

Finanse; Prawo finansowe; Piśmiennictwo naukowe

EN

Finance; Financial law; Scientific literature

• Czasopismo: Acta Universitatis Lodziensis. Folia Iuridica
• Rocznik: 1989
• Numer: nr 40
• Strony: 165--178

Twórcy

autor

Natalia Gajl

• Uniwersytet Łódzki