Krylova Ninel` - Senior Researcher, Institute of State and Law of the Russian Academy of Sciences, Doctor of Juridical Sciences. Address: 10 Znamenka Str., Moscow, 119019, Russian Federation. E-mail: ninelkrylova@mail.ru

This study is based on the comparative law approach. The author examines the role of the constitution in regulating the organization and activities of the state in the area of financial relationship. Modern constitutions proclaim the principles defining the process of adopting the main financial document of the country (the budget), as well as the rules of taxation. They also provide the rules concerning the status and powers of the controlling bodies. The author analyses the general constitutional principles as well the special rules dealing exceptionally with the financial relationship. The author underlines the fact that in the era of constitutionalism all forms of financial activity of the state are shaped in the legal form.