Abstract
The theoretical construction of a public obligation as a phenomenon of a «kumatoid» in financial law is considered in the article, when the idea of a design and elements combined on its basis act as the organizing invariant, and the content of these elements as a changing material. The author states that the legal construction of a public obligation as a model for the existence of a monetary obligation is formed within the framework of the structure of the financial (budgetary) relationship that the structure is called upon to regulate, and the budgetary relationship that arises in accordance with the legal design of the financial relationship should correspond to it, and the rights and obligations of the parties to the legal relations should reflect the conditions formulated in the legal norms that fix the viability of the legal design of the public obligation. This approach allowed the researcher to consider the construction of a public commitment as a multifaceted theoretical meta-construction of fiscal (budgetary) law.
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