Финансовое право: учебник

-, 2024.

Хаменушко И. В., Ovcharova E., Пепеляев С. Г., Звягинцев С. Е., Гуркин А. С., Ем А. В., Попов П. А., Рождественская Т. Э., Семенова М. В., Алтухов К. В., Шевлякова А. Н., Лысенко Е. А., Щекин Д. М.

Under the general editorship: И. В. Хаменушко, Ovcharova E., С. Г. Пепеляев

The textbook has been prepared in accordance with the Bachelor's degree program in the specialty "Jurisprudence", which includes the compulsory academic discipline "Financial Law". The textbook examines the main provisions of the theory of financial law: subject, method, norms, sources and legal relations; the main institutions of financial law: budget law, budget expenditures, budget revenues (including tax law), state and municipal credit, financial and legal foundations of the monetary policy of the state, currency regulation and financial control. The textbook reveals, first of all, the relatively constant theoretical basis of financial law and its main institutions, while reflecting the changes that have taken place in the regulatory framework. The textbook reflects aspects related to the digitalization of financial activities of public authorities, including financial control, as well as the introduction of the digital ruble. The textbook is addressed primarily to undergraduate students of law faculties and universities studying the course "Financial Law". The textbook can be used as a methodological basis for the preparation of masters, postgraduates and for the work of professors of financial and legal disciplines. The textbook will be of interest to practitioners, as well as to anyone interested in the legal aspects of the financial system, budget, taxes and public credit.

Keywords: денежно-кредитная политика, public finance, currency regulation, валютное регулирование, бюджет и бюджетная система РФ, публичные финансы государства, Финансовое право в России, Bank of Russia monetary policy, fiscal law, budget and budget system