Financial Legal Relationship: Identification of the Branch Affiliation

The article actualizes the relations that make up the subject of financial law. It is emphasized that the modern criteria for identifying these relations are not incoming, independent of previously formed theoretical views on these relations. The fundamental characteristics of the financial legal relationship, formulated in the 60s of the last century, are noted. The identifying features of the financial legal relationship recognized in science after the adoption of the Constitution of 1993 are indicated. The same signs somewhat changed after 2008, when the solution of public tasks began to be transferred to the level of non-state monetary funds. In modern conditions, financial legal relations, in connection with a change in the subject of financial law, are dual — i.e., include property and related non-property relations in the field of public finance. Each group of financial legal relations is identified as belonging to such, on the basis of specific features that taken together make up an identification algorithm. The features of the identification of each group of financial legal relations are emphasized. Meanwhile, it is emphasized that non-property public legal relations should not be attributed to financial and legal relations, unless their derivativeness from the property financial legal relationship is proved. Similarly, it is concluded that a property financial relationship cannot be identified as such simply because it mediates finances. A systematic analysis of this legal relationship for the presence of all identifying features taken together is important.