Vasilyeva Natalia Viktorovna Pyatkovskaya Julia Valerievna

The article examines the category of “sovereignty” in the financial and legal aspect. At the same time, the authors of the article emphasize the increased attention to this issue from the scientific community, expressed in the publication of scientific papers and defense of dissertations. The authors of the article touch upon the discussion of “belonging to sovereignty”, noting that there is only the sovereignty of the Russian Federation and denying the sovereignty of other public-legal entities that are part of the Russian Federation. Along with this, the article emphasizes that in ensuring the sovereignty of the state it is necessary to take into account all areas and levels of public financial activity. The author’s concept of financial sovereignty is given, which emphasizes the independent and autonomous implementation of public financial activity from other states, international organizations, and other entities. Conclusions are made about the collective nature of the category of “financial sovereignty” and its possible manifestations in the budget, tax, and banking spheres. The authors of the article pay special attention to the manifestation of state sovereignty in the sphere of budgetary activity, since it is the budgetary system of the state that is the coordinating and main one, under the influence of which all its other links develop. The article notes the importance of implementing the principle of budget independence to ensure the sovereignty of the Russian Federation. Considering the main areas of budgetary activity, the authors of the article emphasize the important role of independent determination by the relevant public bodies of the forms and types of expenditure, the adoption of expenditure obligations taking into account the restrictions dictated by the principle of federalism, as well as the use of legislatively enshrined mechanisms for the state’s adaptation to changes in the economy. In addition, the need to ensure the sufficiency of revenues coming into the budgets of the budgetary system of the Russian Federation is emphasized, which affects the possibility of implementing all the set public tasks.

financial sovereignty, financial security, budget sovereignty, budget revenues, budget expenditures

Vasilyeva Natalia Viktorovna – Doctor of Juridical Sciences, Associate Professor, Professor of the Department of Business and Financial Law, Institute of State Law and National Security, Baikal State University (11, Lenin st., Irkutsk, 664003, Russian Federation), ORCID: 0000-0001-6522-6383, SPIN-код: 3563-1619, Scopus AuthorID: 57205210628, ResearcherID: ABH-8728-2020, e-mail: nativi@yandex.ru

Pyatkovskaya Julia Valerievna – Doctor of of Juridical Sciences, Associate Professor, Professor of the Department of Business and Financial Law, Institute of State Law and National Security, Baikal State University (11, Lenin st., Irkutsk, 664003, Russian Federation), Honored Lawyer of the Irkutsk Region, ORCID: 0000-0002-4971-7761, SPIN-код 6542-4326, AuthorID: 261816, e-mail: julart@yandex.ru

Vasilyeva N. V., Piatkovskaya U. V. Finansovyj suverenitet kak osnovopolagayushchij faktor razvitiya finansovogo zakonodatel'stva [Financial sovereignty as a fundamental factor in the development of financial legislation] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2024, no 4(107), pp. 38–46. – DOI 10.26516/2071-8136.2024.4.38 (in Russian)

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