Financial Law Science and New Institutional Structures
- Authors: Karaseva M.V.1
-
Affiliations:
- Voronezh Snane University
- Issue: Vol 10, No 2 (2023)
- Pages: 7-12
- Section: Trending topic
- URL: https://journals.rcsi.science/2410-7522/article/view/131828
- DOI: https://doi.org/10.17816/RJLS492254
- ID: 131828
Cite item
Abstract
The article analyzes the current state of financial and legal science. It is emphasized that it performs descriptive and prognostic functions, and therefore, today, in the context of a rapidly changing legal reality, it accumulates material for the creation of a legal methodology. It is noted that attempts to change the concept of financial law as a branch of law, including not only public, but also private finance, are becoming more frequent. The reasons for the inconsistency of such a position are indicated. It is emphasized that the modern science of financial law "gives birth" to new institutional structures that require in-depth research. The main reason for this is the change in the subject of financial law, which today is defined through the category of "public finance". Special attention is paid to the enumeration of those financial and legal institutions that are generated by the expansion of the subject of financial law to the level of public finance, as well as other financial and legal institutions, in which have arisen today within the framework of budget and tax law. These include: the Institute of finance of state corporations and companies, the Institute of non-state monetary funds burdened with a public function, the Institute of deoffshorization, the Institute of treasury support, the Institute of treasury payments, etc.
Full Text
##article.viewOnOriginalSite##About the authors
Marina V. Karaseva
Voronezh Snane University
Author for correspondence.
Email: mvsentsova@gmail.com
ORCID iD: 0000-0002-0657-3411
SPIN-code: 9679-4429
Scopus Author ID: 337945
ResearcherId: AAH-7006-2019
доктор юридических наук, профессор, заслуженный работник высшей школы РФ
Russian Federation, VoronezReferences
- Zapol'skii SV, Shchekin DM, eds. Gosudarstvennye korporatsii i tsentralizovannye publichnye finansy. Ezhegodnik. Moscow: Statut; 2009. 155 p. (In Russ.).
- Ivlieva MF. Ot finansovogo prava k pravu publichnykh finansov. Ocherki finansovo-pravovoi nauki sovremennosti. Moscow: Pravo;. 2011. P. 40–45. (In Russ.).
- Auby JM, Ducos-Ader R. Droit public, droit financier, droit fiscal. Paris. 1980. S. 6. (In France).
- Dadomo K, Farren S. The French legal system. London; 1996.
- Ruskowski E. Finance publiczne I prawo finansowe. Bialystok; 2018. (In Polish).
- Krylova NS. Public Finances: Processes of Constitutionalization and Internationalization. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2018;(1):175–192. (In Russ.). doi: 10.17323/2072-8166.2018.1.175.192
- Ryabova EV. The state financial system and the financial law subject. Finansovoe Pravo. 2018;(4):11–14. (In Russ.).
- Karaseva MV. O predmete finansovogo prava v sovremennyh uslovijah. Vestnik VGU. Cerija: Pravo. 2019;(4):187–200. (In Russ.).
- Hamenushko IV. On the fiscal core and the regulatory periphery of financial law. Finansovoe Parvo. 2021;(11):17–22. (In Russ.). doi: 10.18572/1813-1220-2021-11-17-22
- Tropskaya SS. Public law regulation of the collective investment market: theoretical issues. Finansovoe Pravo. 2023(4):22–26. (In Russ.). doi: 10.18572/1813-1220-2023-4-22-26
- Strokhanova DM. Gosudarstvennye korporatsii kak sub"ekty nalogovykh pravootnoshenii [dissertation abstract]. Moscow, 2010. 28 p. (In Russ.).
- Pavlov KV. Finansovo-pravovoe regulirovanie rynka cennyh bumag [dissertation abstract]. Moscow, 2001. 36 p. (In Russ.).
- Andrianov KV. Finansovo-pravovoe regulirovanie rynka cennyh bumag v Rossii [dissertation abstract]. Moscow, 2003. 24 p. (In Russ.).
- Urbanovich ON. Finansovo-pravovoe regulirovanie rynka cennyh bumag v Rossijskoi Federacii [dissertation abstract]. Moscow, 2006. 24 p. (In Russ.).
- Andrianova NG. Deofshorizaciya kak institut finansovogo prava: osnovnye tendencii formirovaniya i razvitiya [dissertation abstract]. Moscow, 2022. 28 p. (In Russ.).