Comparative law (lat. Comparativus — comparative) is a summary of relatively homogeneous characteristics of at least two subjects in order to disclose identicality, similarities and differences between them. Among comparative scholars both in Russia and in Poland, there is no unambiguous and common position whether comparative law is only a method of research and learning about the law, or a separate branch of legal science. As the dominant view in both countries one should consider theories granting comparative law a status of legal science. An important aspect of comparative law is that its purpose is not confined exclusively to describing the common or differing characteristics found in research subjects compared, but goes much further — its content is the assessment, evaluation of the identity of similarities and differences between compared research subjects, in order to make it possible to make a choice. The subject of comparative law is very wide. It can include a variety of legal solutions, judgments, positions, doctrine, etc. The subject of comparative law may be referred to within historical or contemporary limits, in its territorial scope it may be limited to the territory of States the rights of which are compared, or may be dealt with in a broader sense. However, the subject of comparative law, in its full sense, arises only in determining the essence of the connection between the compared elements, which on the one hand connects them, on the other, justifies the meaning and direction of comparison. According to many scholars, concluded research has a significant meaning in the context of comparative law only if it is of an international character. An important aspect of comparative research and comparative studies of different legal systems is also a feature of objectivity, which is manifested by the fact that the studies do not indicate directly the ideology of any particular country and not strive to prove at any cost the superiority of one of the legal systems compared. In terms of the presented concept of the perception of comparative law one can distinguish the following fundamental functions: cognitive, educational, legislative, interpretative, integrative and ideological. Comparative law plays a great role in the development of legal systems of the countries, including Poland and Russia, in the improvement of the rule of law and legislation, operation of law in society, as well as helps in the process of approximation of the laws of different states, and accompanies the development of international relations and cooperation of researchers, the exchange of knowledge, ideas, theories, and the multidimensional nature of comparative legal research allows for analyzing and resolution of every legal problem.