The legal basis for the implementation of the financial policy of the state in the Russian Empire of the second half of the 19th century

Abstract

The article analyzes the normative legal acts of the period of the Russian Empire, which were adopted for the implementation of the financial policy of the government. The analysis is carried out using the methods of modern jurisprudence, including those based on anthropocentrism as one of the areas of sociological theory of law. The importance of the subject of law in the implementation of legal norms is shown, the role of subjective factors in the development and implementation of the financial policy of the state is revealed. The process of construction of relations in the financial sphere with the help of financial law is shown. It is noted that the financial legislation of the Russian Empire consisted of a large number of regulations and was not codified. Distinct fiscal slope fiscal policies of the government determined the accounting bias financial legislation. The law was an instrument of financial policy, the government’s measures in the financial sphere were put into effect by means of normative legal acts, which had different forms. The financial and legal norms analyzed in the article regulated important areas of the state’s financial activity: budget and budget process, financial control, state revenues and expenses, taxation, state credit and banking. The content of these rules indicates the complex nature of the financial policy, which is not closed within the framework of several priorities for the state. At the same time, the often adopted financial and legal norms were aimed at solving not strategic but tactical problems in the financial sphere, first of all, at increasing the state budget revenues. There is a certain discrepancy between the legislative norms and the practice of their implementation in the field of finance.