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Lukashev, A.A. Sub-disiplinary nature of financial legal norms on budget relations

Published in journal "Financial Law and Management", 2013-2 in rubric "General issues of financial law", pages 77-101.

Resume: the article concerns budget law norms. The author distinguishes financial legal norms and financial legislation, based upon the criteria such as primary element, volume, correlation. The author discusses views of various scholars regarding the structure of financial law system, its branches and sub-branches, using uniformity as a distinguishing criterion. The complex legal institutions are divided into the interdisciplinary functional complex institutions, and interdisciplinary bordering institutes. In the opinion of the author, one may prove complex character of law or legal institutions by uniting objects of its regulation and influencing these objects by united methods. The complex character is divided by the author into the complex character at the verge of financial legal institutions or sub-disciplines, and the complex character of legislation, which may be found when comparing the institutions or sub-branches of norms of law (at the verge of elements of financial legislation or at the verge of legislation in various disciplines). Finally, the author draws a conclusion that the financial law includes two sub-branches: budget law and tax law.

Keywords: sub-branch of tax law, sub-branch of budget law, complex character of legislation, complex character of a branch; inter-disciplinary institution, institution of financial law, subbranch of financial law, budget law, tax law, structure of financial law.

DOI: 10.7256/2310-0508.2013.2.9863

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