Modern approach to the history of financial law development in Russia and abroad
https://doi.org/10.24833/2073-8420-2020-4-57-15-24
Abstract
Introduction. Based on a modern approach, the article provides an analysis of regulatory legal acts that have influenced the history of financial law development both in Russia and abroad. Financial law in addition is studied as an independent object of scientific interest both in retrospect and in the context of the statics and dynamics of modern scientific knowledge.
Materials and methods. The article is based on such techniques as: analysis, synthesis, abstraction, generalization, analogy, and others. The methodological basis of the research includes general scientific and special legal methods: systemstructural, method of dogmatic analysis, method of interpretation of legal norms, method of legal and technical construction, comparative legal, formal legal, logical method, etc.
Results. The analysis showed that the formation of financial law, both in Russia and abroad, is related to the emergence of monetary (exchange) operations and the emergence of a state. The sources of financial law that have come down to our days have changed, transformed, and formed new ones. The creation of a new financial system of the state is associated with the implementation of the state’s functions for creating and managing financial resources without delegating the relevant authority to anyone.
Discussion and conclusion. The study showed that the formation of financial law as an Autonomous branch of law was predetermined by the emergence and development of such fundamental elements of economic relations as taxes, budget, money, etc. Social relations that were previously regulated by financial law are gaining new features. This is primarily related to the formation of market relations. This fact should be taken into account when developing new rules in future sources of financial law in order to achieve the most effective impact on public relations
About the Author
S. G. Eremin
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Sergey G. Eremin, Candidate of Sciences (Law), Associate Professor, Department of State and Municipal Management
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For citations:
Eremin S.G. Modern approach to the history of financial law development in Russia and abroad. Journal of Law and Administration. 2020;16(4):15-24. (In Russ.) https://doi.org/10.24833/2073-8420-2020-4-57-15-24
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