The textbook was prepared on the basis of scientific approaches to the study of topical problems of financial law and in full compliance with the requirements of the State educational standard of higher professional education in the direction of training the 40.04.01 "Jurisprudence" (master's level). The textbook is aimed at masters and graduate students of law schools, but may be of known interest to teachers and employees of state and municipal authorities, since it has theoretical applicability and serves as a legal practice.