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Liability is a key category of the theory of Financial Law
 
PIIS102694520021584-3-1
DOI10.31857/S102694520021584-3
Publication type Article
Status Published
Authors
Sergey V. Zapolsky 
Occupation: Chief researcher of the sector of Administrative Law and administrative process of the Institute of State and Law of the Russian Academy of Sciences
Affiliation: Institute of State and Law of the Russian Academy of Sciences
Address: Russian Federation, Moscow
Elena L. Vasyanina
Occupation: Leading researcher of the sector of Administrative Law and administrative process of the Institute of State and Law of the Russian Academy of Sciences
Affiliation: Institute of State and Law of the Russian Academy of Sciences
Address: Russian Federation, Moscow
Journal nameGosudarstvo i pravo
EditionIssue 8
Pages111-120
Abstract

The term “obligation” in relation to the financial sector is actively used in the Main Directions of Budgetary, Tax and Customs Tariff Policy, in acts of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, as well as in judicial and arbitration practice. However, in Financial Law, nature of a financial obligation, the conditions for its implementation are still not given due attention. This significantly hinders the development of financial legislation and does not contribute to the achievement of the goals of implementing the financial policy of the state. This article attempts to prove that the legal structure of the obligation not only does not contradict the public nature of financial relations, but contributes to the achievement of the relevant goals of financial and legal regulation. The article examines in detail the problems of legislative implementation of the construction of a financial obligation, the essence of which is the lack of specification in the acts of financial legislation of the conditions for the formation and execution of financial legal relations. In conclusion, conclusions are formulated aimed at developing the theory of Financial Law and improving the legislative.

Keywordsfinancial obligation, Financial Law, taxes, budget, income, expenses, money issue, control, taxation, financing, lending, subsidizing
Received30.03.2022
Publication date15.09.2022
Number of characters32368
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