Peculiarities of legal qualification of the contract in financial law

The article is devoted to the contract as a means of regulating financial social relations and to the peculiarities of its legal qualification in the financial law of the Russian Federation. The developed theory of the contract in civil law does not give an opportunity to answer all questions about the contract in financial law. The general nature of the contract in financial law as well as the nature of the contract in financial and legal regulation as a type of a public contract is analyzed. The attention is paid to the comparison of financial and legal contract with civil law contract, their commonalities and differences. The application of the contract in the regulation of financial relations is a manifestation of disposability in imperative regulation. “Financial disposability” complements imperative regulation in the sphere of financial activity of the state, which is primary in comparison with dispositive regulation. The article considers the expediency of creation of general inter-branch category of contract because of the possibility of application of this legal form in many areas of society.