FINANCIAL LAW AND FINANCIAL SCIENCE IN RUSSIAN FEDERATION AND CZECH REPUBLIC (COMPARATIVE RESEARCH)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F21%3A10437034" target="_blank" >RIV/00216208:11220/21:10437034 - isvavai.cz</a>

Výsledek na webu

<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=CEFjUj3Vxr" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=CEFjUj3Vxr</a>

DOI - Digital Object Identifier

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Jazyk výsledku

ruština

Název v původním jazyce

Finansovoe pravo i finansovaja nauka v Rossii i Češskoj Respublike (sravnitelno-pravovoe issledovanie)

Popis výsledku v původním jazyce

Predmetom issledovanija javljajutsja processy razvitija finansovogo prava i finan-sovoj nauki v Rossii i Čechii. Formirovanie finansovo-pravovoj teorii v obeich stranach proischodilo v uslovijach peremen. Issleduemyj period v Čechoslovackoj Res-publike sostavljaet vremja ot ee obrazovanija v 1918 g. i do obrazovanija Češskoj Res-publiki v 1993 g., v častnosti, akcent delaetsja na periode XXI v. Periodizacija fi-nansovogo prava i finansovoj nauki, a takže sistema finansovogo prava ponimajutsja s učetom prepodavanija finansovogo prava i finansovych nauk na juridičeskom fa-kultete Karlova universiteta. Takže daetsja charakteristika processu razvitija fi-nansovogo prava i finansovoj nauki v dorevoljucionnoj Rossii, osveščvetsja sovet-skij period razvitija finansovogo prava, delaetsja akcent na problemach razvitija so-vremennogo finansovogo prava. Periodizacija finansovogo prava, a takže sistema finansovogo prava predstavljajutsja skvoz prizmu prepodavanija discipliny finan-sovogo prava na juridičeskich fakultetach rossijskich vysšich učebnych zavedenij. Cel issledovanija opredeljaetsja v ustanovlenii obščego i različnogo v razvitii fi-nansovo-pravovoj doktriny obeich stran, opredelenii sovremennych tendencij v formirovanii kak otrasli publičnogo prava i, sootvetstvenno, naučnoj i učebnoj discipliny. V chode issledovanija ispolzovany sravnitelno-pravovoj, istoriče-skij i analitičeskij naučnye metody. Gipoteza o edinstve načal finansovogo prava i finansovoj nauki i publičnych finansach kak osnovnoj kategorii, a takže o samo-stojatelnosti i nezavisimosti etoj otrasli publičnogo prava našli svoe podtver-ždenie v chode issledovanija i izloženy v kačestve vyvodov.

Název v anglickém jazyce

FINANCIAL LAW AND FINANCIAL SCIENCE IN RUSSIAN FEDERATION AND CZECH REPUBLIC (COMPARATIVE RESEARCH)

Popis výsledku anglicky

The subject of the article is the processes of development of financial law and financial sci-ence in Russia and the Czech Republic. The purpose of the study is to establish common and different in the development of the financial and legal doctrine of both countries and to identify current trends in the formation of both branches of public law. The methodology. Comparative legal, historical and analytical scientific methods were used. The main results, scope of application. Formation of financial-legal theory in both countries took place under the circumstances of political changes. In relation to the Czechoslovak Republic, the attention is focused on the period from the formation of the Czechoslovak Republic in 1918 to the formation of the Czech Republic in 1993, and the main emphasis is made on the period of the 21st century. Periodization of financial law and financial science, and also the system of financial law considers the teaching of financial law and financial science at the Faculty of Law, Charles University. The study also characterizes the process of development of financial law and financial science in pre-revolutionary Russia, highlights the Soviet period of development of financial law, focuses on the problems of development of modern financial law. Periodization of financial law, as well as the system of financial law, are presented from the perspective of teaching of the subject of financial law at the facul-ties of law. The authors suppose that the modern system of financial law and financial sci-ence has retained the original division into two parts, general and specific. All sub-branches of the special part of financial law may be divided into three main blocks: (1) sub-branches of the fiscal part of financial law; (2) sub-branches of the non-fiscal part of financial law; (3) common sub-branches of the non-fiscal part of financial law. Conclusions. The hypothesis about the unity of the principles of financial law and financial science, and public finance as the main category, as well as about the independence of this branch of public law was confirmed during the study. Due to the growing volume of legal reg-ulation in both countries, the historical division of the financial law system is not enough, there is an extensive fragmentation of division in the financial law system. We are observing the emergence of new sub-branches, which are likely to tend to the formation of new branches.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Pravoprimenenije

ISSN

2542-1514

e-ISSN

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Svazek periodika

5

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

RU - Ruská federace

Počet stran výsledku

11

Strana od-do

109-119

Kód UT WoS článku

000744098400008

EID výsledku v databázi Scopus

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