General characteristics of financial legal norms, their concept, features, structure; content of legal financial regulation are researched in the dissertation. The essence of the concept of "application of financial law" is analyzed and its peculiarities and forms are accented. It is substantiated in conclusion that the actual content of the law enforcement activity combines both regulatory forms of its implementation (in which authorities send the obliged person a requirement to pay certain amount of money or perform certain actions, which are fulfilled on time) and protective forms (which provide application of imperious compulsion in form of methods of enforcing obligations and prosecuting to financial responsibility). The process stages of application of financial law norms are separately researched, functional analysis and classification grounds of legal financial norms and acts of their application are conducted. It is substantiated in conclusion that the concept of an act of application of financial law norms represents a documented imperious command, which is expressed in formalization of implementation procedures of legally fixed powers of competent authorities, under which the composition of legal financial relations is specified (in accordance with the stage of the movement of public funds) and certain legal consequences for their participants are occurred. It is revealed in the research, that the essence of scientifically grounded policy in the application of the financial law norms is one of the necessary guarantees of rights and freedoms of man. The attention is focused on such determining factors, which cause its specificity, such as the state's interests in the orderly process of the application of financial law; availability of a multifunctional system of the potential entities of financial and legal relations, where success of their interaction depends on the unified state policy in this field; the necessity of effective implementation of the will of the legislator, taking into account the dynamics of public relations. The content of financial and legal regulation is revealed, which provides for streamlining of homogeneous social relations, covering the formation, distribution and use of public funds and their supervising; protection of rights and interests of all participants of financial and legal relations; stimulation of the development of public relations, in which all participants are interested and which most fully reflect the efficient and rational development of this sphere of social relations. The author observes that for the state the purpose of realization of financial and legal norms is its interest in the area of fiscal saturation, planned distribution and efficient use of public funds of the state, regulation of the economic processes, financial control and maintenance of financial discipline. In its turn it is stated that the purpose of realization of financial and legal norms by participants of financial legal relations is performance of their subjective obligations and implementation of the rights in the field of financial activity of the state. In the analysis of level of the efficiency of law enforcement activities revealed its dependence on three major factors: legal, social, political and psychological. According to author the effectiveness of financial law norms is provided by political and economic conditions of development of society, the growth of the cultural level, sense of justice of citizens, supervision over the strict implementation of the financial and legal norms and application to their violators the State coercion. The conditions that ensure the successful implementation of the norms of financial law also include conformity of the specified norms with the requirements of the objective laws of development of our society, constant improvement of the financial and legal regulation and so on.
