The System of Secondary Sources of Financial Law: Current State and Development Prospects

The issue of systematizing the existing body of regulatory legal acts remains highly relevant within the theory of financial law. This is explained by several factors, one of which is the persistent need to construct a coherent and internally consistent system of sources of financial law. Establishing a stable framework of regulatory legal acts ensures durable functional interconnections between them, eliminates inconsistencies and gaps in financial law regulation. However, the systemic foundations of secondary sources of financial law, in the absence of a fundamental federal law on regulatory legal acts in the Russian Federation, remain insufficiently examined. The subject of this study includes theoretical and methodological approaches to the development of a system of subordinate regulatory legal acts in the financial sphere. The analysis focuses on the interrelations among elements of the financial law regulatory system, taking into account its inherent internal patterns. The study concludes that, in order to facilitate use and ensure the effective implementation of legal provisions, the body of secondary regulatory legal acts must be appropriately structured and systematized.

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