Abstract
Introduction: the article deals with the modern system of sources of financial law in Russia. This article proves that the system of sources of financial law is a complex, multi-level, hierarchical and dynamic formation characterized by a variety and specific diversity of elements, which is not arbitrary or random.Materials and methods. The methodological basis for this research is a set of methods of scientific knowledge: the analytical method, the method of synthesis and generalization of information. The study of this problem is based on the use of various methods of general scientific and special legal nature: dogmatic analysis, interpretation of legal norms, detailed study of the features of financial and legal documents, logical method, etc.Results. The analysis showed that the development of sources of financial law in Russia at the present stage is characterized by the presence of a three-level system: federal, regional and municipal levels, and the hierarchical sequence and their interaction is determined by the Constitution of the Russian Federation. The system of sources of financial law in Russia consists of: The Constitution of the Russian Federation, international treaties and international legal norms, federal constitutional laws, federal laws, decrees of the President of the Russian Federation, orders of the Government of the Russian Federation, laws of the entities of the Russian Federation, decisions of local self-government bodies and other normative legal acts.Discussion and conclusion. As a result of the conducted research, it can be concluded that in order to systematize and logically complete the organization of the modern system of sources of financial law in Russia, it is necessary to adopt a single codified act regulating financial relations at various levels of the legal hierarchy.
Highlights
Что финансовое право является юридически сложной единой структурой составляющих элементов, находящейся в тесной связи с остальными правовыми отраслями
Introduction: the article deals with the modern system of sources of financial law in Russia
This article proves that the system of sources of financial law is a complex, multi-level, hierarchical and dynamic formation characterized by a variety and specific diversity of elements, which is not arbitrary or random
Summary
Введение: В исследовании рассматривается современная система источников финансового права России (ИФП). Что в отличие от европейских стран, таких как Германия и Австрия, где практика нормативного договора применяется в отношении субъектов федеративного государства и центральным правительством, в Российской Федерации правовое соглашение рассматривается регионами и республиками в качестве основы для исполнения федеральных законов и установления конфиденциального характера отношений с Россией [10. Во-вторых, необходимо обратить внимание на нормативные акты исполнительно-распорядительных ОМСУ, также являющихся ИФП, можно отнести, Постановление главы сельского поселения Лучинское Московской области от 27.11.2012 No 469/12 «Об утверждении методики определения расчетных показателей общей стоимости предоставления муниципальных услуг, оказываемых за счет средств бюджета Лучинского поселения по вопросам местного значения, относящимся к полномочиям поселения на 2013 год»18.
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