The article is devoted to measures of state and banking stimulation of the digital transformation of cultural organizations during the COVID-19 pandemic, as well as the need for legal understanding of such concepts of Russian legislation as financial support, methods of financial support. The authors of the study propose regulatory changes to improve the financial and legal mechanism of interaction between participants in tax and public banking legal relations, including government bodies, as well as representatives of the banking sector to provide financial support to cultural organizations. It has been concluded that the state is the main subject of financial support for cultural organizations in Russia during the spread of the COVID-19 pandemic. At the same time, at the institutional level, the financial and legal regulation of the provision of such financial assistance has yet to be built.

и аудит как инструмент достижения баланса частных и публичных интересов в налоговых и таможенных правоотношениях Вестник Пермского университета Юр //. и

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This article is a review of the Financial Law textbook edited by V.F. Popondopulo and D.A. Petrov. The article critically assesses the provisions of the textbook, that confound the fundamentals of the financial law of the Russian Federation. The superficial analysis of the fundamental financial law categories, the absence of knowledge of the history of development of financial law as well as the absence of due research of the system of legal regulation of public relations established in the course of functioning of the financial market has led the authors of the textbook to incorrect conclusions. It is concluded that in general the textbook under review is superficial, it does not take into account the basic provisions of the national theory of financial law and intentional negligence of research of the leading representatives of true science of financial law together with incomplete author standpoints is a challenge for the whole scientific community and representatives of the financial law science in particular

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