Constitutional and Legal Regulation of Financial Relations and Procedures in Russia

Abstract

This article is devoted to the constitutional regulation of financial relations in Russia. The purpose of the study is to analyse the current state of the constitutional regulation of national economic relations and financial procedures existing in the state, as well as to evaluate twenty-five years of experience in implementing Russian constitutional provisions in practice. The authors have described the basic constitutional provisions on finance, classified the sources of Russian financial law, reviewed the constitutional and legal status of the authorities involved in financial relations, and analysed the constitutional obligation to pay taxes and fees. They have also specified 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 scientific methods were used: analysis and synthesis, deduction, method of concrete sociological research, systemic, structural-functional, hermeneutic, synergetic, comparative legal and other methods.