Self-regulating organizations in the system of subjects of financial law

This article characterizes self-regulating organizations from the perspective of their possible participation in financial legal relations and their relationship with other collective subjects of financial law. Taking into account the qualitative feature of the subject of financial law - the possession of financial legal personality, the work distinguishes it into types as applied to self-regulatory organizations. Like other non-profit organizations, self-regulatory organizations have a common financial legal personality, which is expressed in their ability to have rights and bear obligations in legal relations to pay mandatory fiscal payments as a taxpayer, tax agent, payer of insurance premiums. At the same time, self-regulating organizations may also be endowed with a special financial legal personality, which is manifested in the ability to have rights and bear responsibilities for the formation and use of special monetary funds of a public nature or for the implementation of public financial control and supervision.