Krylov O.M. Currency circulation forms

Abstract: The research subject includes the legal provisions regulating social relations in the sphere of currency circulation. The diversity of currency circulation forms form the viewpoint of law, as well as the necessity to create a uniform currency circulation system, determines the need for legal classifications of currency circulation forms. The modern legal approach to the classification of currency circulation forms is borrowed from economics, and means the division of currency circulation into cash turnover and non-cash transactions which don’t reflect the diversity of currency circulation from the position of law and don’t allow detecting its peculiarities. The research methodology is based on the dialectical method of scientific cognition of social, economic and legal phenomena in their interdependence and interconnection. The validity and sufficiency of the results is achieved through the complex use of the system-structural, comparative-legal, formal-legal and logical methods, as well as the method of description of notions, analysis, synthesis, generalization and other methods. The author concludes that currency circulation can be classified according to such factors as the form of objects of legal relationship in currency circulation, the functions performed by the objects of legal relationship in currency circulation, the subjects defining the beginning and the end of currency circulation, the legal interrelation of money as the object of legal relationship in currency circulation, and the nature of legal relationship in currency circulation. The author outlines the main peculiarities of currency circulation in the public finance sphere. 

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