Galyautdinova, A. S. Collective holder of financial right: origin and content of the term

Abstract: The article studies different approaches to the application of the term ‘collective holder of rights’. It is concluded that the term ‘collective holder of right’ was created by the theory of social right as the grounds for proving the nature of legal entity. Later it was used for classification of the right holders including the holder of financial right. The author also studies different approaches to classification of holders of financial right. It is found out that from the point of view of the general theory of law and the theory of financial right this particular term is often viewed in a broad meaning of the term and therefore applies to different non-personable entities. It is also proved that the collective holders of financial right do not include economically autonomous enterprise subdivisions, small-numbered communities, public associations and simple partnerships. It is also found out that in a number of cases the term ‘collective holder of financial right’ has the same meaning as the terms ‘enterprise’ and ‘legal entity’. The author shows the need in viewing collective holders of financial right in broad and narrow meanings of the term. The author also offers the following list of collective holders of financial right in a broad meaning of the term: 1) state and local authorities; 2) Central Bank of the Russian Federation; 3) enterprises and organizations which have the status of a legal entity; 4) consolidated group of taxpayers; 5) peasant (farm) households. In a narrow meaning of the term collective holders of financial right mean the consolidated groups of taxpayers and peasant (farm) households.

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