Financial Law Chair

Chairholder: Assoc. Prof. Marina F. Ivlieva

Teaching activity

At the Law School of M.V. Lomonosov Moscow State University, teaching of financial law as a discipline has a long and glorious history. No doubt, contemporary financial law differs in a major way from the discipline that as taught at MSU in the pre-revolutionary period; back then, financial law was de facto an integrated educational subject that included elements of political economy, finance as a science, economic policy. In July 1835, after the approval of the Common Charter of Imperial Russian Universities, a new chair was set up at the Law School (department) — “Laws on Public Duties and Finance.” In accordance with the new University Charter approved on July 18, 1863, the chair of financial law (theory of finance, Russian financial law) was established for the first time at the Law School. Works of prominent scholars, such as I.I. Yanzhul, I.Kh. Ozerov, who were teaching financial law at MSU at the time, were the foundation on which Russian science of financial law was built in the pre-revolutionary period. For objective reasons, in the post-revolutionary period, teaching of financial law at MSU was not systemic, the discipline was not included in syllabuses, some sections were taught within the framework of special courses. The construction of financial law as an educational subject was continued in the post-war period by the school faculty, including such scholars as Assoc. Prof. V.V. Bescherevnykh, Assoc. Prof. M.A. Gurvich, Prof. S.D. Tsypkin.

When the Academic Council of Moscow State University passed a resolution on June 19, 2006 to revive the chair of financial law at the Law School, it signified a turning point in the teaching of financial law as an educational subject. Since 2006, financial law at the Law School has been taught according to a new curriculum, for two semesters. In addition to the basic course, a semester-long lecture course in fiscal law was introduced.

Every year, the chair forms a profile team of more than 24 people. A list of special courses has been designed, to reflect the most topical issues of theory and practice: tax accounting, financial crimes, government financial control, tax administration, European tax law, etc.

Special courses are frequently given by leading specialists who not only have theoretical knowledge and expertise but are also experienced in law enforcement: S.G. Pepelyayev (Cand. Sc. (Law)), O.Yu. Konnov (Cand. Sc. (Law)), A.I. Sotov (Cand. Sc. (Law)).

The chair organizes the work of a student research group, with its own charter and annual work program (research supervisor: Assoc. Prof. I.V. Khamenushko).

Research

Academic networking

Taking part in academic forums is one of top priority areas of activities at the chair.

The financial law chair staff hold research conferences and round-table discussions on various issues of financial law. Traditionally, every year a financial law section is organized within the framework of Russian nationwide research conferences arranged by the Law School faculty. Not only Russian scholars but also their foreign peers from CIS countries take part in the work of the section. Panel discussions at the section cover the most topical methodology issues of financial law as a science. The proceedings of the section meetings are published in the annual collection of the International Association of Financial Law. Members of the chair teaching staff M.F. Ivlieva and D.M. Schekin sit on the presidium of that association.

Assoc. Prof. D.M. Schekin is also a member of the IFA (International Fiscal Association; www.ifa.nl).

Assoc. Prof. M.F. Ivlieva and Assoc. Prof. D.M. Schekin are members of the Information and Research Center of Public Finance and Tax Law of Central and Eastern European Countries (Białystok, Poland).

Involvement of the chair faculty in legislative work

In the past few years, legislative work in which professors and other members of the chair’s teaching staff are involved has increased in scope. In the past five years alone, they have taken part in the drafting of more than 80 bills, have delivered legal opinion on more than 60 bills.

Professors and teaching staff are actively involved in the work of the Constitutional Court of the Russian Federation, Supreme Court of Arbitration of the Russian Federation.

International Association of Financial Law

A nonprofit organization to foster development of financial law as a science, International Association of Financial Law is a voluntary and independent membership society of individuals who are engaged in professional activities in the area of financial law.

The key mission of the Association is to promote development of financial law as a science and educational subject in the system of legal education.

To accomplish that mission, the Association aims to do the following:
— to analyze development of financial legislation, to work out academic approaches to the most topical issues of its enforcement, theoretical work in the area of financial law as a branch of juridical science;
— to be involved in the work of public authority bodies and governmental organizations aiming to improve financial legislation and the practice of its enforcement;
— to raise public awareness in the area of financial law, to promote legal training of public servants, workers of enterprises and organizations;
— to provide legal and methodical assistance to entities and citizens in the area of financial law;
— to take part in the performance evaluation, training and re-training of lawyers in the area of financial law.

To achieve its mission and the objectives stipulated in the charter, the Association carries out the following activities in accordance with the procedure prescribed by law:
— preparing opinions, notes, reviews and other materials on issues related to financial law — both independently and on commission of public authority bodies, legal entities and private individuals;
— organizing advisory, informational and dissemination work in the area of financial law, which includes educational courses, workshops, round-table discussions, meetings, conferences, articles and statements in the media;
— public expert review of draft bills, analysis of the existing level of legislation in the Russian Federation, CIS member nations and other foreign countries, taking part in working out recommendations for legislative and executive authorities on issues related to financial law;
— taking part in the promotion of international cooperation in the area of financial law;
— publishing scholarly literature;
— other activities permitted by the laws of the Russian Federation.