Financial and Legal Relations and Key Legal Categories in the Field of Megasience

Abstract

The paper is devoted to the examination of some legal aspects of the legislative regulation of public relations in the field of large-scale international research infrastructures. The author identifies the features of public relations in the field of Megasience, examines various approaches to the definition of this category. In particular, it is determined that it is the rules of financial law that regulate the complex of public relations within which public financial activities are carried out in the field under consideration, namely: relations concerning financing at the expense of centralized funds (budgets) as well as using extrabudgetary sources for creating large-scale research infrastructures — unique scientific Mega-science installations; relations associated with the application of various tax incentives and preferences, investment tax credits by scientific and other organizations involved in the implementation of Megascience projects; financial control and supervision relations in the process of creation and operation of global research infrastructure facilities. The author makes proposals concerning the need to develop and adopt a special federal law of the Russian Federation regulating public relations in the field under consideration, as well as public relations in the field of international collaboration related to the implementation of international research activities based on Megascience facilities by the States Parties to such activities. The author gives possible definitions of key concepts applied in the field of Megasience.