The article looks at some issues related to legal regulation of funding, development, construction and operation of large-scale research facilities. In the course of study there have been singled out the peculiarities of social relations in ‘mega-science’ and various approaches to its definition have been provided. It has been established, that norms of financial law regulate the system of public relations, connected with financial activity in the field, including budget funding and involving other sources to construct large-scale research facilities, tax relief for research organizations involved in the construction and operation of global research facilities, and financial control over the process of mega-science projects implementation. Suggestions have been made about the necessity to devise and adopt a special federal law of the Russian Federation that would regulate such social relations and those in the field of international collaboration related to international research conducted by member states at mega-science plants. Possible formulations of key concepts used in mega-science have been provided.