Open AccessTo the question about the use of provisional principles of financial law
Author(s) -
Petr Kurdyuk,
Victor Ochakovskii
Publication year - 2019
Publication title -
ûridičeskaâ nauka i praktika
Language(s) - English
Resource type - Journals
ISSN - 2078-5356
DOI - 10.36511/2078-5356-2019-4-163-166
Subject(s) - legislation , russian federation , order (exchange) , business , political science , accounting , law , law and economics , economics , finance , economic policy
Currently, the financial legislation of the Russian Federation is developing quite rapidly. One of the results of constant changes was the use of discretionary mechanisms of regulation in the public branches of law, which causes a heterogeneous reaction of representatives of financial and legal science for many years. In this article, the authors attempt to revisit the analysis of the content of the Budget and Tax codes of the Russian Federation in order to determine the importance and role of dispositive principles in the financial legislation.