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Financial Law and Management
Reference:
Krotkova N. V.
Sergei A. Kotlyarevskiy as a Representative of Soviet Jurisprudence
// Financial Law and Management.
2014. ¹ 3.
P. 184-198.
URL: https://en.nbpublish.com/library_read_article.php?id=65842
Krotkova N. V. Sergei A. Kotlyarevskiy as a Representative of Soviet JurisprudenceAbstract: The article highlights the views of S. A. Kotlyarevskiy on the Soviet constitutional system, as well as his analysis of financial activity of the Soviet state. It is shown that in the search for an appropriate balance of interests, Kotlyarevskiy examines in detail the relationship between the USSR and republics and tries to build an optimal boundary line in distribution of competence to ensure the successful functioning of the federation. The bulk of sources consist of works by Kotlyarevskiy in Soviet period. When studying his papers it is important to relate the chronology of works with the facts of his personal biography and political events in the world and Russia. The main principles of the present study are: historicism, documentalism, comprehensive and unbiased analysis, critical evaluation of the material. The research work uses the following general research methods: logical, historical, comparative, sociological, and deduction, induction, analysis, synthesis, hypothesis, analogy, and others. It is concluded that Kotlyarevskiy considers the Soviet constitutional system mainly from the formal dogmatic point of view, however, he attempts to give political characteristics of social structure of the USSR and its republics. He was one of the first scholars who carried out a systematic analysis of the financial activities of the Soviet state for the first years of its existence and gave valuable practical recommendations. He is justly considered to be one of those who stood at the origins of the Soviet state, administrative and financial law. Keywords: Sergei A. Kotlyarevskiy, state, Constitution, federalism, financial legislation, fiscal relations, budget of the USSR, local budgets, income tax, agricultural tax.
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References
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