Местные финансы в системе публичных финансов России
At the present time global reappraisal of the fundamental categories and theories is existing in theory and practice of the Financial law. Apart from other forms, it is becoming apparent through the refusal of global transferring into state all occurrences and procedures at the financial area. Relieving the term state appears the term public, that is more substantial and capacious. In the present article the notion of public finances is regarded as an attribute of public economical activity, the structure of public finances as a complex category is analyzed, that, by-turn, enables to emphasize the significance of local finances (finances of municipal districts) in modern Russia. Local finances are viewed as a historical category, as a complex economic and legal phenomenon, as a part of public finances. At the same time the conclusion is made that the examination of local finances beyond the system of public finances is both inadmissible and impossible, as far as impossible to cover the requirements of local authorities in financial recourses beyond a special group of social relations - beyond public finances.