Objectives of Public Finance Law and Axiological Analysis of Law – the Guiding Principles and a Proposal for a Research Approach

Abstract

The purpose of this article is to determine the objectives of public finance law, which is part of financial law. The research problem is to answer the question of whether the findings regarding the objectives of a given branch of law can be useful in developing the specific axiology for that very branch of law. The article proves the hypothesis that the objectives of public finance law are closely linked to the protection of public values to be true. Hence, it was considered particularly expe­dient to apply axiological analysis of law to the study of axiological issues of financial policy, which plays a secondary role in relation to economic and social policy.