Financial and Legal Status of a Constituent Entity of the Russian Federation in Special Conditions: Problems of Theory and Practice

This study is dedicated to the analysis of the issue related to changes in the financial and legal status of a constituent entity of the Russian Federation that is under special conditions compared to other constituent entities. The research addresses both theoretical and practical problems. The paper proposes distinguishing, within the science of financial law, between the financial and legal status of a constituent entity in standard conditions and the financial and legal status of a constituent entity under special conditions. This distinction is justified by the emergence of new elements in the financial and legal status of such entities, associated with the exercise of additional powers regarding budget expenditures and the reduction of budget revenues. Special conditions, as defined in this work, include military actions, combat operations, emergency situations, and counter-terrorism operations. The study concludes that modern budgetary legislation requires a separate section dedicated to the budgetary powers of constituent entities of the Russian Federation under special conditions. This section should provide for additional rights and responsibilities for public authorities of these entities within the budgetary sphere. Furthermore, these special conditions should also be accounted for in other normative legal acts, such as the Tax Code of the Russian Federation and legislation regulating the procurement of goods, works, and services for state and municipal needs.