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The Doctrine of the Financial Law Science: Evolutionary Development and Modernity
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The Doctrine of the Financial Law Science: Evolutionary Development and Modernity
Annotation
PII
S1605-65900000622-5-1
DOI
10.12737/jrp.2023.060
Publication type
Article
Status
Published
Authors
Elena Gracheva 
Occupation: Head of the Department of Financial Law
Affiliation: Kutafin Moscow State Law University
Address: Moscow, Russia
Lana Arzumanova
Occupation: Professor at the Department of Financial Law
Affiliation: Kutafin Moscow State Law University
Address: Moscow, Russia
Edition
Volume 27 No. 5
Pages
171-186
Abstract

The article discusses the evolutionary processes associated with the development of the financial law doctrine. The evolution of scientific thought of the formation and development of financial law as an independent branch of Russian law is shown. The views of financial legal scholars who substantiate political and economic principles in financial law, the transformation of its subject and system, the role of financial law in the development of the state are systematically presented. The factors are highlighted and the directions of development of the doctrine of financial law are presented. The special importance of the reform of the system of training scientific personnel in the context of the approval of a new nomenclature of scientific specialties is noted.

The features and important characteristics of publications from the 18th — 19th centuries are emphasized, which consist in substantiating the importance of conducting scientific research in the field of finance for the effective management of public affairs in all public spheres, as well as the need to study the science of finance in the broad sense of the word, including economic and legal aspects.

It is noted that the development of financial science was influenced by the ideas of mercantileism, which followed from the fact that it was based on the study of duties, taxes, management of large enterprises, which allowed to study finance as part of a course on commerce.

The contribution of famous scientists to the development of financial and legal science is shown, while special attention is paid to the scientific views of scientists of the Institute of Legislation and Comparative Law, celebrating its 100th anniversary in 2023.

The development of financial relations led to the expansion of the subject of financial and legal regulation and the emergence of new arrays of financial legislation, which allowed us to substantiate theoretical conclusions about the existence of such sub-branches of financial law as banking law, insurance law, financial market regulation law, “monetary” (emission) law, including currency law as an institution, financial control law.

Keywords
financial law, science of financial law, system of science, research method, sources of financial law
Date of publication
12.05.2023
Number of purchasers
12
Views
176
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0.0 (0 votes)
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