DOCTRINE AS A SOURCE OF FINANCIAL LAW
Main Article Content
Abstract
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.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Satushieva L, Isakov A, Maremkulova R, Tekueva M, Zalikhanova L. Some Peculiarities of Administrative Penalties System and The Order of Their Imposition in Russia. J Organ Behav Res. 2021;6(2):100-8.
Phan NH. Cultural Values and Corporate Tax Avoidance: An Empirical Evidence from Vietnam. J Organ Behav Res. 2021;6(2):18-30.
Makhdoom TR, Shaikh MA, Baloch MN. Traditional Leadership Styles Influencing Employee Work Behaviors in Islamic Banks of Sindh, Pakistan. J Organ Behav Res. 2021;6(1):46-58.
Ageev S. (2022) On the Subject and Place of International Banking Law in the System of International Financial Law. – Access mode: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4259935 (date of access: 04/25/2023)
Alekseev SS (1995) Theory of Law. Moscow: BEK Publishing House. 320p.
Babai AN (2010) Formation and development of the domestic concept of sources of law. History of state and law. no. 14. pp. 44-48.
Blažek J. (ed.) (2015) System of Financial Law: Financial Markets: Conference Proceedings. 1st ed. Brno: Masaryk University, Faculty of Law. 305p.
Bychkov AI (2016) Actual problems of litigation: a monograph. Moscow: Infotropic Media. 480 p.
Carruthers BG (2020) Law, governance, and finance: introduction to the Theory and Society special issue. Theor Soc. Vol. 49.pp. 151-164.
Chueva AS, Mokhovaya TA (2018) On the issue of the system of financial and legal regulation. Humanities, socio-economic and social sciences. no. 3.6 p.
KHUC AT, DO LH, NGO XT. Determinants Influencing the Intention to Cause the Moral Hazard of Vietnam Commercial Banks’ Staff. J Organ Behav Res. 2022;7(1):125-37.
Shahmars, A. K., & Valiev, S. (2022). Criminal Liability of Bribery Crime in Criminal Laws of Iran, Russia, And the Republic of Azerbaijan. J Organ Behav Res. 2022;7(1):86-95.
Eremin SG (2021) Modern system of sources of financial law in Russia. law and management. 21st century. no. 17(2). pp. 42-52
Eremin SG (2023) Acts of "soft law" in the system of sources of financial law in Russia. conceptual basis. Moscow: Prospect 240 p.
Gorshenev AN, Grigoryan LA, Safronov VM, Shchetinin BV (1971) The course of Soviet state law; under the editorship of: Gorshenev AN, Shchetinin BV Moscow: Higher School, 448 p.
Gracheva E.Yu., Boltinova OV (ed.) (2020) Financial law. 2nd ed. revised and additional Moscow: Prospect. 624p.
Isakov VB, Belkovich R.Yu., Arzamasov Yu.G., Azmi DM (2023) Theory of state and law; scientific Ed.: Isakov VB Moscow: NORM. 656 p.
Karaseva MV (ed.) (2014) Financial Law of the Russian Federation. - 4th ed. revised and additional Moscow: KnoRus. 608 p.
Kasterin NA (2022) The role of legal doctrine in the legislative process and judicial practice // Ural Journal of Legal Research. no. 3 (20). pp. 18-29.
Kuzmin A.V., Pashkevich M.Yu. (2008) Law-making will in the structure of ideal sources of law. History of state and law. no. 9.pp. 2-3.
Laptev VV (2010) Entrepreneurial (economic) law and the real sector of the economy. Moscow: Infotropic Media. 81 p.; Lisitsyn-Svetlanov AG (2011) The role of law in the modernization of the Russian economy. Moscow: IGP RAN. 202 p.
Lebedev VA (2000) Financial law. Moscow: Status. $460
Madaev EO (2015) Place and role of legal doctrine in the legal system of the Russian Federation. Bulletin of B.S.U. no. 2-2. pp. 193-197.
Nikishin VV (2011) Doctrine and judicial precedent as sources of foreign environmental law. Russian judge. no. 4.pp. 30-32.
Orobinsky V. (2014) Exotic sources of law. Ezh Lawyer. no. 41.pp. 1-4.
Pavlikov SG (2012) About the doctrine and prospects of its development as a source of law. Modern lawyer. no. 1.pp. 17-35.
Pilikin GG (2017) Formation of financial law in Russia: monograph. Moscow: Contract, NITs INFRA-M. 352 p.
Rovinsky EA (2018) Main issues of the theory of Soviet financial law: monograph. 2nd ed., ster. Moscow: Norma: INFRA-M. 176 p.
Syrykh VM (2004). Logical foundations of the general theory of law: monograph. In 2 volumes. Moscow: Yustitsinform. 559 p.
Tolstoy Yu.K. (2009) It is important to ensure the uniformity of judicial practice. law. no. 11.pp. 9-17
Vasiliev AA (2007) Legal doctrine as a source of law: historical and theoretical issues: diss. abs. ...cand. of legal sciences: 12.00.01. Krasnoyarsk. 28p.
Vasiliev AA (2007) Legal doctrine as a source of law: historical and theoretical issues.
Vasiliev AA (2012, 2013) Legal doctrine as a source of law. Public law research: electronic. magazine no. 2.pp. 38-75; no. 3.pp. 27-53.