Госкорпорации и публично-правовые компании как субъекты финансового права

Abstract

The article discusses issues of subjects of financial law, their legal status and, in this connotation, issues of the structure and subject of financial law as a science and educational course. It is noted that today state corporations and public law companies should be recognized as new subjects of financial law. Their legal status is formalized by financial and legal institutions. It is proved that state corporations, as subjects of financial law, have authority over the state unitary enterprises subordinate to them. In this regard, today they should be considered in the structure of financial legal relations as government entities, on a par with public legal entities and public authorities. Accordingly, their inclusion in the subjects of financial law is another proof of the transformation of the subject of financial law in modern conditions to its definition through the category of “public finance” and “public financial activity”. As for public law companies, the legal status of these entities is also covered by the financial and legal institution, but they are not government entities in this area of law.