The development of ideas about finance, the science of Financial Law and the financial activities of the state in Russia and abroad (theoretical, legal and historiographical essay)
- Authors: Kobzar-Frolova M.N.1
-
Affiliations:
- Institute of State and Law of the Russian Academy of Sciences
- Issue: No 4 (2025)
- Pages: 185-197
- Section: Pages of history
- URL: https://journals.rcsi.science/1026-9452/article/view/293843
- DOI: https://doi.org/10.31857/S1026945225040133
- ID: 293843
Abstract
The science of Financial Law studies a wide range of economic relations and plays a key role in the development of the economy. It has a rich history of its formation and development. With the advent of books by Russian and foreign economists, specialists in the field of cameralistics and finance in the public domain, an opportunity (goal) presented itself to gain an idea not only of the origins of the science of Financial Law, but also to better understand the range of problems that can be solved through financial and legal regulation. Methodology. Based on the works of Russian and foreign scientists and researchers in the field of finance, the original goal and purpose of the science of Financial Law is shown, the concept of Financial Law as a branch of law is given. Result. An in-depth study of the foundations of the formation of the science of financial law led to the conclusion that this science was conceived as a system of ideas about obligations (financial obligations) both on the part of the population and on the part of the state. The developers of the theory have always been interested in the problem: how and to what extent these obligations should be fulfilled. This article covers the period from the first mention of financial activity in antiquity to the October Revolution of 1917.
Full Text

About the authors
Margarita N. Kobzar-Frolova
Institute of State and Law of the Russian Academy of Sciences
Author for correspondence.
Email: adminlaw@igpran.ru
Doctor of Law, Professor, Chief Researcher of the Sector of Administrative Law and Administrative Procedure
Russian Federation, 10, Znamenka St., Moscow, 119019References
- Anikeeva A. A. The content of finance in the scientific and practical activities of M. V. Lomonosov // Finance and credit. 2012. No. 3. Pp. 54–64 (in Russ.).
- Antonov M. F. URL: https://samlib.ru/a/antonow_m_f/mihlomeco.shtml (in Russ.).
- Bakhakh D. N., Rossinsky B. V., Starilov Yu. N. Administrative Law: textbook for universities. 2nd ed. M., 2005 (in Russ.).
- Berendts E. N. The experience of the administrative law system. Yaroslavl, 1898. Vol. I. Iss. I (in Russ.).
- Berendts E. N. Financial Law of the Grand Duchy of Finland in the 19th century. Historical essay. St. Petersburg, 1900 (in Russ.).
- Blazhenkova N. M. The emergence of finance and financial science in Russia. M., 2017 (in Russ.).
- Bacon F. Essays: in 2 vols. / compilation, general ed. and enter. art. A. L. Subbotin. 2nd ed., rev. and add. M., 1977. Vol. 1. P. 117 (in Russ.).
- Volkov V. A., Kulikova M. V., Loginov V. S. Moscow professors of the XVIII – early XX centuries. Humanities and Social Sciences. M., 2006. P. 165 (in Russ.).
- Gorlov I. Ya. On income from capital. Kazan, 1840 (in Russ.).
- Gracheva E. Yu. History of Financial Law // Herald of Kutafin University. 2015. No. 3. Pp. 28–45 (in Russ.).
- Historical information about the activities of Count M. M. Speransky in Siberia from 1819 to 1822: in 2 vols. Vol. 1 / collected by V. Vagin. SPb., 1872 (in Russ.).
- History of the state and law of Russia / ed. by Yu. P. Titov. M., 1999. Pp. 12–32 (in Russ.).
- Kalachov N. V. The text of Russian Pravda based on four lists of different editions. 4th ed. (without changes). M., 1889 (in Russ.).
- Lebedev V. A. Financial Law. St. Petersburg, 1890. Vol. 1. Iss. 2/24. Pp. 316–334 (in Russ.).
- Lomonosov M. V. L-75 On the preservation of the Russian people / comp. and ed. by O. A. Platonov. M., 2011. P. 813 (in Russ.).
- Lukovskaya D. I., Grechishkin S. S., Morozov V. I. Scientific Library: Mikhail Mikhailovich Speransky (materials for the biography). M., 2001 (electronic edition) (in Russ.).
- Mordvinov N. S. Some considerations on the subject of manufactures in Russia and on the tariff (1815) (in Russ.).
- Nitti F. The basic principles of financial science / in Russian transl. by I. Schrader; ed. by A. Svirshchevsky. M., 1904. Pp. 1–3 (33–36), 13 (in Russ.).
- Ozerov I. Kh. Fundamentals of financial science. Iss. 1. The doctrine of ordinary incomes: a course of lectures given at St. Petersburg and Moscow Universities. 4th ed., rev. and add. M., 1911. Pp. 20–23 (in Russ.).
- Admiral Mordvinov’s dissenting opinion / scientific ed. by Yu. V. Yakutin. M., 2008. P. 35 (in Russ.).
- Pososhkov I. The book of poverty and wealth. M., 2021 (in Russ.).
- Reinert E.S. A brief introduction to the study of Veit by Ludwig von Zeckendorf (1626–1692) // European Journal of Law and Economics. 2005. Vol. 19. Iss 3. Pp. 221–230 (in Russ.).
- Semenov Yu. Public power: essence, origin, historical development, forms: a historical and theoretical essay. M., 2021 (in Russ.).
- Smith A. Research on the nature and causes of the wealth of the people. M., 2007 (in Russ.).
- Steinberg S. The Twelve Tables and their Origin: Debates of the XVIII century / transl. from English // Journal of the History of Ideas. 1982. Vol. 43. No. 3. Pp. 379–396 (in Russ.).
- Tatishchev V. N. Selected works / comp., author intro. article and commentary by A. B. Kamensky. M., 2010 (in Russ.).
- Tikhomirov M. N. Research on the Russian Pravda. The Origin of Texts. M., 1941 (in Russ.).
- Tomsinov V. A. Reception of Roman law in Western Europe in the Middle Ages: problem statement // Ancient Law. 1998. No. 1 (3). Pp. 169–175 (in Russ.).
- Tomsinov V. A. The University reform of 1863 in Russia // Preparation and implementation of the University reform of 1863 / comp. and auth. intro. art. by V. A. Tomsinov. M., 2012. Pp. LXVIII–CXVII (Series “Great Reforms”) (in Russ.).
- Turgenev N. I. The experience of tax theory. St. Petersburg, 1818 (in Russ.).
- Chuprov A. Introduction // Nitti F. The basic principles of financial science / in Russian transl. by I. Schrader; ed. by A. Svirshchevsky. M., 1904. Pp. 1, 2 (33, 34) (in Russ.).
- Shershenevich G. F. General theory of Law. M., 1910. P. 550 (in Russ.).
- Eheberg K. Course of financial science / transl. from the 12th German ed., ed., with a preface and with an add. in Russian Fin. the Law of M. A. Kurchinsky. St. Petersburg, 1913. XII (in Russ.).
- Yusti I. G.G. The foundation of the power and prosperity of the kingdoms, or a detailed outline of all knowledge concerning the state deanery / transl. from German into Russian by I. Bogaevsky. St. Petersburg, 1772. Part 1 (in Russ.).
- Yusti I. G.G. The essential image of the nature of national societies and all kinds of laws / transl. into Russian on VRM. VLKV. [Avraam Volkov]. M., 1770. P. 8 (in Russ.).
- Yakobson V. A. Laws // The history of the Ancient World / ed. by I. M. Dyakonov. 3rd ed. M., 1989. Vol. 1: Early Antiquity. Pp. 99–108 (in Russ.).
- Yakobson V. A. The laws of Hammurabi as a source on the history of ancient Mesopotamia: dis. … Doctor of Historical Sciences. L., 1987 (in Russ.).
- Yanzhul I. I. Basic principles of financial science. The doctrine of state revenue. 4th ed., ed. and add. St. Petersburg, 1904. Pp. 3–10, 18–26 (in Russ.).
