Rambler's Top100





8
Such authors as V.M. Mandritsa, I.V. Rukavishnikov, D.N. Druzhinin
and many others define financial law only by complex of legal rules, not un-
dertaking attempts of their isolation in law branch
1
.
We use doctrine on legal institutions for optimum definition of financial
law. Financial law as a complex of legal norms is the inter-branch legal institu-
tion, i.e. it is the complex of financial legal norms, are fixed in differing branches
of the legislation and regulating groups of uniform financial relations.
Such approach allows considering all problems of the finances in com-
plex, with use of knowledge of other branches of law.
Problems of definition of financial norms are in detail expounded in the
scientific literature
2
and based on law general theory
3
.
Financial legal norm (financial norm) is the obligatory rule, regulating
financial relations.
Types of financial norms are:
1. Norms of RF Constitution, federal constitutional laws, federal laws
and international treaties of the Russian Federation if they regulate finan-
cial relations.
2. Norms of the special financial laws. For example, there are norms of
Budgetary Code of Russia.
3. Norms of the by-laws (subordinate acts), regulating financial rela-
tions. For example, there are norms of ruling of RF Government on realize-
tion of laws on the federal budget.
Constitutional Court of the Russian Federation repeatedly underlined in
the decisions, that infringement of the principle of formal definiteness of
norms supposes the unlimited discretion of officials and inevitably conducts
to arbitrariness
4
.
Outwardly, financial norms are formalized by law sources. The actual
problem continues to be object of the scientific researches
5
.
FINANCIAL LAW SOURCE (SOURCE OF LAW) is form of financial
norms.
There are three types of law sources in financial law:
1. Legal custom
2. Normative legal act
3. Normative agreement
1
Financial law. The series «Schoolbooks, manuals» / under the V.M. Man-
dritsa`s editorship. Rostov-on-Don: PHOENIX publishers, 1999. P. 1016.
2
Karaseva M. V., Krokhina Yu.A. Financial law. M.: NORM publishers, 2002.
3
Alexeyv S.S. General law theory: the schoolbook. M.: PROSPECT publish-
ers, 2002.
4
Russian Constitutional Court ruling from November 27. 2008. № 11.
5
Povetkina N.A. Sources of financial law: theoretical aspect // Financial Law
journal. 2011. № 2.