'Principles of modern russian financial law as fundamental bases of budget law regulation' Financial Law and Management nbpublish.com
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Khimicheva, N.I. Principles of modern russian financial law as fundamental bases of budget law regulation

Published in journal "Financial Law and Management", 2013-2 in rubric "General issues of financial law", pages 68-76.

Resume: this article concerns the principles of Russian financial law. The author shows their interrelation and their value within the framework of budget law regulation. One may single out the following fundamentals of the branch of financial law: 1) public interests priority; 2) social directionality of financial legal regulation; 3) federalism; 4) unity of financial policy and currency system; 5) equality of the constituent subjects of the Russian Federation; 6) independency of the financial activities of the municipal bodies; 7) separation of legislative (representative) and executive branches of government; 8) participation of the citizens of the Russian Federation in the financial activities of the state and municipal bodies; 9) publicity; 10) planned character; 11) lawfulness; 12) economic stimulation. Much attention is paid to the new principle of economic stimulation, which was not properly discussed in the scholarly writings before. The author bases her studies upon the Russian legislation and scientific works of the legal scholars in the sphere of financial law. She offers to amend the federal legislation in order to include provisions on these fundamentals.

Keywords: principles of financial law, fundamentals, budget law regulation, separation of powers principle, equality principle, federalism principles; openness principle; planning principle; lawfulness principle; economic stimulation principle.

DOI: 10.7256/2310-0508.2013.2.9860

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Bibliography:
1. Finansovoe pravo: uchebnik.-2-e izd. / otv. red. E.Yu. Gracheva i G.P. Tolstopyatenko.-M., 2007.-S. 25-28.
2. Finansovoe pravo: uchebnik / pod red. S.V. Zapol'skogo.-M., 2006.-S. 49-54.
3. Smirnov D.A. Printsipy sovremennogo rossiyskogo nalogovogo prava: monografiya / D.A. Smirnov; pod red. prof. N.I. Khimichevoy.-M., 2009

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