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7
GENERAL PART
Chapter 1. BASIS OF FINANCIAL LAW THEORY
1.1. Concept of financial law.
1.2. Finances and financial activity.
1.3. Financial federalism.
1.4. Financial law and Russian legal system.
1.1. Concept of financial law
There are many concepts of financial law in the Russian science. We
propose our concept. Financial law is understood as a science branch, an aca-
demic subject and a complex of legal norms.
Financial law as a science branch (i.e. branch of knowledge) is the
knowledge system on finances and finances-legal norms. Financial legal doc-
trines well present A.A. Jalbulganov
1
. Besides, the analysis of financial law
as a science contains in each schoolbook and consequently we will not repeat
them
2
.
Financial law as an academic subject is the subject matter of teaching.
Financial law is a base academic subject. The received knowledge is neces-
sary for students choosing any legal and other professions.
Financial law as a complex of legal norms is considered differently in
science.
Many authors believe that financial law is an independent branch of
law
3
.
They use as a criterion of financial law the specific subject matter (i.e.
financial relations) and method. Financial law method they understand as
complex of the methods, borrowed from other branches of law. Such scien-
tists do not take into consideration that the similar approach conducts to
washing out of fundamental branches of law, their partition on complex of
the isolated branches, to ignoring of those financial norms, which is con-
tained in the administrative, criminal, civil, labor and other legislation.
1
Jalbulganov A.A. Development of financial law doctrine (XIX the beginning
of XX century) // Financial Law journal. 2010. № 3.
2
Look the schoolbooks recommended to chapter 1.
3
Ivlieva M. F. Financial law as a science and a subject matter in Moscow State
University // Financial Law journal. 2010. № 2;
Zapol`skij S.V. On the issue of a role of financial law in legal system of Rus-
sia // Financial Law journal. 2010. № 8.
Karaseva M.V. Financial legal relation. M.: NORM-INFRA*М publishers,
2001. P. 13.