The State Corporation Rosatom as a Party to Financial Legal Relations

Abstract

The article is devoted to the peculiarities of the legal status of State Corporation Rosatom as the party to financial legal relations. On the basis of the performed research work, the author concludes that the State Corporation Rosatom is a party to the vertical financial legal relations as a subordinate (passive) actor (taxpayer, fiscal resident, an object of financial control); vertical financial legal relations as an imperious (active) subject empowered by the State to form, distribute (redistribute), use and monitor public finances in the public interest (main manage of budgetary funds, subject of financial control); and horizontal financial legal relations as one of equal parties to the public contract in the financial law. The author also finds that the State Corporation Rosatom has a special legal status that allows it to combine the functions of managing the nuclear industry and solving economic tasks.