Formation and Positioning of New Legal Institutions in Financial Law: а Study on Their Characteristics
- Authors: Karaseva M.V.1
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Affiliations:
- Voronezh State University
- Issue: Vol 11, No 1 (2024)
- Pages: 37-42
- Section: Public law
- URL: https://journals.eco-vector.com/2410-7522/article/view/628917
- DOI: https://doi.org/10.17816/RJLS628917
- ID: 628917
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Abstract
This article examines the formation and positioning of new and already-established financial and legal institutions. Emphasis is placed on the importance of establishing common financial and legal institutions. The article argues that there is currently an active process of shaping common financial and legal institutions, as exemplified by the emergence of the “emission law” and “offset and refund of fiscal payments” institutions. The institution of offset and refund of fiscal payments is modeled after the institution of “public financial control” and includes a complex set of financial and legal rules governing various types of financial relationships, unified by overarching characteristics. Furthermore, this article posits that the financial and legal institution of mandatory audits, which has gained prominence in the field of financial law in the 21st century, should be categorized not within the general but within the specialized field of financial law. It is argued that the formation of financial law institutions within the general framework follows the same pattern as the institution of “public financial control”.
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About the authors
Marina V. Karaseva
Voronezh State University
Author for correspondence.
Email: mvsentsova@gmail.com
ORCID iD: 0000-0002-0657-3411
SPIN-code: 9679-4429
doctor of law, professor, Honored Worker of the Higher School of the Russian Federation
Russian Federation, VoronezhReferences
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