The Russian System of Financial Law

Abstract

The financial law in prerevolutionary Russia (up to 1917) are examined, during the Soviet period and in the modern period of the development of the Russian Federation. The social relationships in the sphere of public and private finances are the subject of coordinating regulation by both public and civil branches of law. It entails the necessity of formation of inter-branch units particularly in the sphere of finance legal regulation. The modern system of financial law is presented by the following some sub-branches: tax law, emission law, finance and control law containing a big number of financial law institutions.

DOI: 10.5901/mjss.2015.v6n2s4p47