Location of special bank accounts in the system of Russian bank accounts

The article examines the issue of determining the place of special bank accounts in the system of Russian bank accounts. This problem is caused by terminological uncertainty (in particular, the concept of «special bank account» is not disclosed at the legislative level), the absence of systematization of bank accounts in the Civil Code of the Russian Federation. In the process of reforming civil legislation, significant changes were made to Chapter 45 of the Civil Code of the Russian Federation. However, the issue of the place of special bank accounts in the system of Russian bank accounts has not been fully resolved.