About alternative legal constructions of regulation of financial relations

 
PIIS102694520024777-5-1
DOI10.31857/S102694520024777-5
Publication type Article
Status Published
Authors
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
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 3
Pages111-119
Abstract

The article examines alternative legal institutions for the regulation of financial relations, the causes of which are, on the one hand, a change in the principles of the international financial system and the need to counter geopolitical risks, and on the other hand, the imperfection of the mechanism of financial and legal regulation, including the inconsistency of financial and legal norms, as well as the firm opinion that the Financial Law does not have its own legal instruments, etc. By alternative legal constructions, the authors of the article understand the action of legal instrument, the use of which is dictated by non-standard or not foreseen situations in the course of legal regulation of financial relations. Without excluding the possibility of using alternative legal regulation in some situations, the authors formulate a conclusion that the application of this approach should not cause the invariance of the actions of the law enforcer: the choice between legal and semi-legal regulation of financial relations. The alternative approach should be seen as restorative and subsidiary to the mainstream legal regime

Keywordsalternative legal institutions, parallel law, financial obligations, responsibility, tax control, taxes, expenses, legal experiment
Received21.10.2022
Publication date29.03.2023
Number of characters30245
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