Subjects of Financial Law

Articles on the modern problems of financial law are analyzed in the context of changes and additions brought by the Constitution of the Russian Federation.

In the system of public legal entities, as subjects of the financial law the new subject, the public legal entity of the federal territory «Sirius» appeared. The most complicated system of subjects of the financial law is the collective subjects. Their classification always caused difficulties. In modern conditions, in connection with the adoption of the Federal Law “About the General Principles of the Organization of the Public Power in the Subjects of the Russian Federation”, new classification collective subjects of the financial law can be suggested. They can be divided into bodies of the public power allocated with competence in the field of public finance and other organizations having legal personality in the same sphere.

Special attention is paid to analyzing the legal personality of the Federal TS. FTS, as a public power body, has special financial legal personality and special competence in public finance. Thus, she acts as the representative body authorized by the state in her own name. Concurrently, court practice gives examples of those situations when the FNS of Russia acts on behalf of the state in the civil relations generated by tax and legal situations.