Decrees of the President of the Russian Federation as a source of financial law

The problem of subordinate rule-making is one of the most pressing in the theory and practice of financial law. This is explained by a number of reasons, one of which remains the need to build an internally consistent system of financial and legal regulation. Decrees of the President of the Russian Federation occupy a special place in this system due to its special position in the mechanism of state power. At the same time, the legal nature of the decrees has not been sufficiently studied and requires additional research. The subject of the study is the legal nature and role of Decrees of the President of the Russian Federation in the context of increasing restrictive measures (sanctions) on the part of unfriendly countries. The regulation of financial and legal relations through Decrees of the President of the Russian Federation is analyzed, reflecting the problems of theory and practice.