THE CORE OF THE SUBJECT OF FINANCIAL LAW SCIENCE (THEORETICAL AND LEGAL RESEARCH)

Kobzar-Frolova Margarita Nikolaevna

The article analyzes the works of foreign and Russian scientists - philosophers, legal theorists, cameralists, economists, which allows us to trace the path of formation of the science of financial law. In the course of the study, it was established that financial law as a legal science received its outline and development only at the end of the 19th century. Before that, financial science developed as an economic discipline that emerged from cameralistics. An important conclusion is made that initially the subject of the science of financial law crystallized from the concept of an obligation that arose between the state and its subjects. The revolution, the political ideology that was widespread, somewhat distorted the essence and purpose of this science, in it the essential “core” - an obligation, around which the shell of institutions and categories of this very significant legal science should have grown, was “lost”.

Keywords:cameralistics, economics, obligations, science of financial law, financial science, taxes, financial relations, budget