Clinical performs in the ideas of finances and credit, based on the specification of the study object, are characterized to be many-sided and many-leveled. and The definition of totality of the economical relations formed in the act of formation, circulation and usage of finances, as money places is generally spread. Like, in "the general idea of finances" there are two descriptions of finances: and Finances reveal inexpensive relations, development of the resources of income resources, in the act of distribution and redistribution.

Of national bills in line with the circulation and usage" ;.That definition is provided relatively to the problems of Capitalism, when cash-commodity relations gain common personality; and Finances represent the forming of centralized offer decentralized money options, economical relations somewhat with the distribution and application, which serve for pleasure of their state operates and obligations and also provision of the situations of the increased further production" ;.This meaning is produced without showing the environmental surroundings of its action. Taxation system

We share partly such description of finances and think expedient to create some specification. and First, finances over come the bounds of distribution and redistribution service of the national income, though it is a basic basis of finances. Also, formation and consumption of the depreciation fund which is the element of economic domain, belongs not to the distribution and redistribution of the national income (of recently shaped value throughout a year), but to the circulation of already created value. and That newest first is apparently a.

Part of value of principal industrial resources, later it's moved to the price price of a prepared product (that is always to the value too) and following its understanding, and it's set the depression fund. Its source is taken into consideration in advance as a depression sort in the consistence of the prepared services and products charge price. and 2nd, definitive goal of finances is significantly larger then "achievement of the state functions and obligations and provision of situations for the widened more production" ;.Finances occur on the state stage and also on the manufactures and branches.