Abstract: The article concerns genesis and development of the Russian science of financial law as represented by the brightest scientists in the sphere of financial law and statesmen. It is noted that on one hand there is clear continuity, and on the other hand – the connection between scientific generations, especially in the period between 1917 and 1940. The author analyzes the stages of development of the Russian school of financial law, making a conclusion on its unity and variety of regional schools of financial law, which had appeared in the first half of XIX century based on the Universities of the Russian Empire. The author points out specific features of St. Petersburg, Moscow, Kazan, Yaroslav, Kyiv, Tomsk, Kharkiv, Odessa, Warsaw and Yurievsky schools of financial law. It is noted that based upon the level of financial legal studies the Russian scientific school was at the same level with the European scientific school. The author evaluates the input of the Soviet scientists into the theory of financial law. In spite of “strict” ideological limitations, isolation from the global science, the Soviet scientists have formed the theoretical fundamentals for the further development of the science of financial law. It is the Soviet period, when its division from other branches of science was finished and it took its own special place within the system of legal sciences. The author substantiates the main directions for the development of the Russian school of financial law.

Keywords: science of financial law, Russian school, tendencies, history, budget law, currency law, tax law, continuity of studies, monetary turnover, science on finances.

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