Open AccessModern system of sources of financial law in Russia
Author(s) -
Sergey G. Eremin
Publication year - 2021
Publication title -
pravo i upravlenie. xxi vek
Language(s) - English
Resource type - Journals
eISSN - 2587-5736
pISSN - 2073-8420
DOI - 10.24833/2073-8420-2021-2-59-42-52
Subject(s) - constitution , russian federation , normative , political science , law , government (linguistics) , order (exchange) , business , sociology , finance , regional science , linguistics , philosophy
the article deals with the modern system of sources of financial law in Russia. This article proves that the system of sources of financial law is a complex, multi-level, hierarchical and dynamic formation characterized by a variety and specific diversity of elements, which is not arbitrary or random. Materials and methods. The methodological basis for this research is a set of methods of scientific knowledge: the analytical method, the method of synthesis and generalization of information. The study of this problem is based on the use of various methods of general scientific and special legal nature: dogmatic analysis, interpretation of legal norms, detailed study of the features of financial and legal documents, logical method, etc. Results. The analysis showed that the development of sources of financial law in Russia at the present stage is characterized by the presence of a three-level system: federal, regional and municipal levels, and the hierarchical sequence and their interaction is determined by the Constitution of the Russian Federation. The system of sources of financial law in Russia consists of: The Constitution of the Russian Federation, international treaties and international legal norms, federal constitutional laws, federal laws, decrees of the President of the Russian Federation, orders of the Government of the Russian Federation, laws of the entities of the Russian Federation, decisions of local self-government bodies and other normative legal acts. Discussion and conclusion. As a result of the conducted research, it can be concluded that in order to systematize and logically complete the organization of the modern system of sources of financial law in Russia, it is necessary to adopt a single codified act regulating financial relations at various levels of the legal hierarchy.