Doctrine as a Source of Financial Law

The article is devoted to the study of an urgent topic, the analysis of sources of financial law in the Russian Federation. The author substantiates the relevance and significance of the research topic. The analysis of the scientific literature allowed us to conclude that the doctrine has become one of the sources of modern law. The author believes that the modern system of financial law is represented by sub-branches of budget and tax law. Authoritative lawyers of the Russian Federation comprehensively study certain areas of legal reality, identify patterns and can thus literally predict the future of law. To date, the active use of the historical and legal method in the study of financial law and financial legislation is not disputed by anyone. The author comes to the conclusion that the importance of financial law and its sources play a significant role in the development of financial legal relations, since without them it is impossible to effectively develop a certain state and international relations.