Acts of the constitutional court of the Russian Federation as a special source of financial law

This article analyzes the scientists′ points of view, opinions of practicing judges on the role and place of judicial precedent in the system of sources of financial law, as well as examines the regulations of the judicial body in the interpretation and regulation of financial legislation. The author comes to the conclusion that today there is a tendency to include acts of the constitutional Court of the Russian Federation in the system of sources of financial law.