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Strategic planning documents as sources of Financial Law
 
PIIS102694520018442-7-1
DOI10.31857/S102694520018442-7
Publication type Article
Status Published
Authors
Sergey O. Shokhin 
Occupation: Professor, Department of Administrative and Financial Law, Department of Private International and Civil Law of Moscow State Institute (University) of International Relations of Ministry of Foreign Affairs of Russian Federation
Affiliation: Moscow state Institute (University) of International Relations of Ministry of Foreign Affairs of Russian Federation
Address: Russian Federation, Moscow
Ekaterina V. Kudryashova
Occupation: Head researcher of Department of Financial, Tax and Budget Law, Institute of Legislation and Comparative Law under the Government of the Russian Federation; Siberian University of Consumer Cooperation
Affiliation:
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Siberian University of Consumer Cooperation
Address: Russian Federation
Journal nameGosudarstvo i pravo
EditionIssue 1
Pages158-167
Abstract

The phenomenon of strategic planning documents has existed in Russian legal system already for more than five years, but still the issue of their legal nature is up to date. This study shows that the majority of strategic planning documents pertain to the sources of Financial Law, both in material and formal aspects. Documents of strategic planning derive from the participants of strategic planning process, which are vested with power. There are strategic planning documents on supra-national level, and they are also considered to be sources of Financial Law, but on the traditional basis for International Law without changing the material aspects of law sources. Plans can be legal norms therefore strategic planning documents can objectify legal norms in formal sense. It is common to divide the sources of financial law and sources of financial legislation. Only a narrow range of strategic planning documents, issued in the form of traditional laws and other legal acts can be attributed to sources of financial legislation.

Keywordssources of law, sources of Financial Law, strategic planning, financial-planning acts
Received21.09.2021
Publication date17.03.2022
Number of characters29814
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