Аннотация
The article examines the contribution of scholars from the Department of Financial, Tax and Budgetary Legislation of the Institute of Legislation and Comparative Law under the Government of the Russian Federation to the development of the categorical framework of financial law. The study aims to identify the main areas of doctrinal elaboration of fundamental categories and emerging financial-law concepts in the works by representatives of the Institute’s scholarly school. It explores I.I. Kucherov’s contribution to the development of the categories of money, currency, legal tender, and tax; N.A. Povetkina’s contribution to the concepts of financial sustainability, financial-law culture, and good faith; I.A. Khavanova’s and O.O. Zhuravleva’s contribution to the principles and concepts of tax law; T.V. Konyukhova’s contribution to the system of budget law institutions; and Yu.V. Tyutina, S.V. Rybakova, and other scholars of the Department to the development of new concepts driven by the digitalization of public finance and the expansion of the financial and legal space. The article concludes that the Department’s research combines the continuity of fundamental categories with their adaptation to new financial relations.