Contemporary Issues of Financial Law in Legal Practice of the Constitutional Court of the Russian Federation

The diploma thesis is dedicated to the analysis of decisions of the Constitutional Court of the Russian Federation in the sphere of tax and budget legislation. The main goal of the work is to point out similarities and differences in the argumentation, applied by the Constitutional Court in cases of constitutional review of financial laws. On the basis of the systematic analysis of the legal practice of the Constitutional Court of the Russian Federation and the comparison of its outcomes, an essential role of decisions of the Constitutional Court for financial legal regulation was stated. Highlighted constitutional-law approaches allowed formulating some improving proposals for tax and budget law in issues of a budget immunity, relations of public bodies on finances and a period of limitation for the tax offence. Furthermore, in the diploma thesis was justified the possibility of more active application of property inviolability principle by the Constitutional Court of the Russian Federation.