Abstract
The financial law in prerevolutionary Russia (up to 1917) are examined, during the Soviet period and in the modern period of the development of the Russian Federation. The social relationships in the sphere of public and private finances are the subject of coordinating regulation by both public and civil branches of law. It entails the necessity of formation of inter-branch units particularly in the sphere of finance legal regulation. The modern system of financial law is presented by the following some sub-branches: tax law, emission law, finance and control law containing a big number of financial law institutions. DOI: 10.5901/mjss.2015.v6n2s4p47
Highlights
The evolution of such categories of financial law as its subject and system is a very important problem
Lebedev identified the borders of financial law as a law one and the theory. He defined them in the following way: «the rules of financial economy shaped in well-known legislative regulations will be financial regulation or financial law
The theoretical research of all these general definitions are finance, financial economy, financial law composes financial theory» (Lebedev, 2000: 36). He recognized that the subject of financial law and subject of financial theory were identical but they differed through a way of research
Summary
The evolution of such categories of financial law as its subject and system is a very important problem. The existence of two big structural elements of the financial law system have been reasonably argued: the general and special parts consisted of sections or sub-area of law and they consist of finance and law institutions which unified the relevant financial legal rules.
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