Constitution of the Russian Federation and issues of subjects of fi nancial law

Abstract

Problems of subjects of the financial 2 in the context of the changes made to the Constitution of the Russian Federation in 2020 are considered. It is noted that in this regard there is the possibility of classification of collective subjects of the financial law. They can be subdivided into the bodies of the public power and other organizations having financial legal personality. Special attention is paid to financial legal status of Federal Tax Service.