DOCTRINE AS A SOURCE OF FINANCIAL LAW
Main Article Content
The article is devoted to the study of the problem of sources of financial law in the Russian Federation and the place in their system of legal doctrine. The authors substantiate the relevance and significance of the research topic. The analytical review of the positions of Russian and foreign legal scholars made it possible to conclude that the doctrine is recognized by both the academic and the public community as one of the sources of modern law. It concludes that the modern system of financial law is represented by sub-branches of budgetary, tax law, as well as the institution of monetary circulation, the legal reality in which is updated and conceptualized by scientists. The result of this is the identification of patterns and forecasting the future of financial law. Today, the active use of the historical and legal method in the study of financial law and financial legislation is not so much not disputed, but is also positioned as an actual tool for the crystallization of new theories, models and concepts, including those related to aspects of the position of the doctrine in the system of sources of financial law. The authors come to the conclusion that the significance of financial law and its sources, in particular, the legal doctrine (official and unofficial) play a significant role in the development of financial legal relations, since without them the effective development of a certain state and international relations is impossible.
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