Constitutional and Legal Regulation of Financial Relations and Procedures in Russia

Abstrakt

Th is article is devoted to the constitutional regulation of fi nancial relations in Russia. Th e purpose of the study is to analyse the current state of the constitutional regulation of national economic relations and fi nancial procedures existing in the state, as well as to evaluate twenty-fi ve years of experience in implementing Russian constitutional provisions in practice. Th e authors have described the basic constitutional provisions on fi nance, classifi ed the sources of Russian fi nancial law, reviewed the constitutional and legal status of the authorities involved in fi nancial relations, and analysed the constitutional obligation to pay taxes and fees. Th ey have also specifi ed its main characteristics and examined two norms enshrined in the relevant constitutional article: paying taxes and fees provided only by law, and prohibiting retroactive legislation that worsens the taxpayer’s position, taking into account the practice and legal positions of the Constitutional Court of the Russian Federation. When writing the article, the following scientifi c methods were used: analysis and synthesis, deduction, method of concrete sociological research, systemic, structural-functional, hermeneutic, synergetic, comparative legal and other methods.