TO THE QUESTION OF THE SUBJECTS OF FINANCIAL LAW

Abstract

This article deals with a concept of a subject of law, in particular, in financial law, its main features and types. The author analyses different viewpoints of scholars exploring perspectives of the problems of a subject in financial law highlighting its specific characteristics. Special attention is given to financial legal capacity as a special kind of legal capacity. The author distinguishes between such concepts as a subject of financial law and a subject of a financial legal relation. In addition, the author gives his own classification of subjects of financial law on the ground of analysis of classifications set forth in the writings by financial jurists: E.A. Rovinsky, O.N. Gorbunova, E.Yu. Gracheva, M.V. Karaseva, A.I. Khudyakov, etc. Separately the author defines a "collective entity" and its types, specifies characteristics of the State, public bodies, courts, legal persons of various business and legal forms including legal entities of public law as subjects of financial relations. The author talks about emergence of special subjects of financial law such as clusters and technology platforms, as well as the possibility of participation in financial relations by means of implementation of a public-private partnership mechanism.