по
Legal Studies
12+
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Council of editors > Redaction > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Article Processing Charge > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

MAIN PAGE > Back to contents
Publications of Kireeva Anastasia Viktorovna
Finance and Management, 2020-1
Kireeva A.V., Komarnitskaya A.N. - Subsidies as a universal form of government support of companies in the real sector: grounds for provision pp. 72-80

DOI:
10.25136/2409-7802.2020.1.29600

Abstract: The subject of this research is the grounds for providing budget subsidies to the companies of the real sector. Assessment was conducted on the correlation between subsidies given to the real sector for stimulating their development, and subsidies given to the private companies for performing state functions, including in the social sphere. The basis for the analysis consists in data from the laws on federal budget over the recent years, as well as federal targeted investment program and state programs enacted for the purpose of developing separate economic sectors. It is demonstrated that majority of subsidies given to legal entities go to companies carrying out tasks and functions of the government. The subsidies that are given for the purpose of compensating expanses of private companies performing state regulation of prices (tariffs) or rendering budgetary services to the population, are not of incentivizing nature. As a result, the procedures aimed at improving efficiency of budget spending, including selection of recipients on a competition basis, as well as subsequent assessment of efficiency and results of spending of budgetary allocations are not applicable to this category of subsidies. It is also demonstrated that fiscal legislation does not account for differences in grounds for provision of subsidies, which leads to their utilization as a universal instrument for transfer of allocations form public to private sector – alternatives to state tasks, procurement, investments, and lending.
Law and Politics, 2018-2
Kireeva A.V. - Control in budget sphere is not effective enough? Analysis of potential causes and ways of their overcoming pp. 34-43

DOI:
10.7256/2454-0706.2018.2.22666

Abstract: The subject of this research is the normative legal acts that regulated control implemented in budged sphere, as well as the statistical data, which characterize its efficiency. Their analysis allows concluding that the authorities exercising control in the budget sphere, comparing to other control authorities (supervision), experience lesser procedural limitations and have more discretion in planning and conducting of audit. However, in its current form, budget control does not complete its main objective, namely does not compensation for the damages to the budget. The conducted research demonstrated that the inefficiency of budget control instruments aimed at compensating for damage to the budget, is justified not as much by the flaws in its procedures, as by the weakness of the system of budgetary, administrative, and criminal responsibility, as well as the lack of systemic approach towards counteracting the “inefficient” budget expanses. The author also underlines the absence of system of prevention of inefficient budget spending.  
Law and Politics, 2018-2
Kireeva A.V. - Control in budget sphere is not effective enough? Analysis of potential causes and ways of their overcoming pp. 34-43

DOI:
10.7256/2454-0706.2018.2.43053

Abstract: The subject of this research is the normative legal acts that regulated control implemented in budged sphere, as well as the statistical data, which characterize its efficiency. Their analysis allows concluding that the authorities exercising control in the budget sphere, comparing to other control authorities (supervision), experience lesser procedural limitations and have more discretion in planning and conducting of audit. However, in its current form, budget control does not complete its main objective, namely does not compensation for the damages to the budget. The conducted research demonstrated that the inefficiency of budget control instruments aimed at compensating for damage to the budget, is justified not as much by the flaws in its procedures, as by the weakness of the system of budgetary, administrative, and criminal responsibility, as well as the lack of systemic approach towards counteracting the “inefficient” budget expanses. The author also underlines the absence of system of prevention of inefficient budget spending.  
Legal Studies, 2017-11
Kireeva A.V., Shatalov S.S. - Public accounting: a promising direction of development of a system of public control in Russia pp. 35-45

DOI:
10.25136/2409-7136.2017.11.22705

Abstract: The research subject is the set of instruments used to provide public participation in public management and control. The authors show that a range of such instruments — including “public control”, estimation of regulating and actual impact and various types of public examination: independent anti-corruption examination, public discussion, opinion of the Expert Board under the Government of the Russian Federation — has been formed during the administrative reform. However, their potential is not being fully realized. Among other things because of the fact that most of them are not intended to involve public participation. The research methodology is based on the works of V.M. Komarov, P.N. Pavlov, Ya.I. Kuz’minov, A.B. Zhulin, A.A. Voloshinskaya, E.V. Talapina and others. The authors use the methods of interpretation and modeling, statistical, formal-logical, comparative-legal and other methods. The authors prove that Russian institutions, guaranteeing public participation in public management and control, don’t include the institution, widely used in some countries, - the institution of public accounting, which allows influencing the process of planning audit, performed by the government bodies, via the collective petitions mechanism. The practice of using “public audit” is illustrated by the experience of the Republic of Korea. 
Administrative and municipal law, 2017-4
Kireeva A.V. - Public-Private Partnership in the sphere of control and coercion Ц a new element of the state mechanism pp. 47-58

DOI:
10.7256/2454-0595.2017.4.22469

Abstract: The research subject is the impact of new directions of public-private partnership, forming in the sphere of state control and coercion, on the state mechanism. The author studies the works of legal scholars for the last several years, dealing with various aspects of private organizations’ performance of functions of control, supervision and coercion. The author shows that the problem of the role of public-private partnerships in the state mechanism hasn’t been studied so far comprehensively enough; at the same time, traditional approaches to defining the state mechanism prevail in the scientific literature; they don’t provide for the opportunity of partial delegation of functions of control, supervision and coercion, performed by public authorities, to the entities without this status. The research methodology is based on the works of S.S. Alekseev, D.N. Bakhrakh, P.V. Demidov, V.V. Zakharenkov, A.B. Zolotareva, A.E. Ziat’kov, A.D. Kerimov, Ya.S. Kleimenov, V.V. Lazarev, S.V. Lipenia, D.A. Limareva, M.M. Magomedrasulov, N.I. Matuzov, A.V. Mal’ko, A.N. Pigolkin, and others. The author concludes that the state mechanism is being transformed at the present time; it’s been extending, and now it includes new social relations, which haven’t been typical for it previously. Since the problem of the state mechanism extension hasn’t been studied by Russian legal science comprehensively enough, the possible risks of delegation of functions of control, supervision and coercion to private entities haven’t been estimated either. At the same time, in practice, the legislation, regulating the issues of control and supervision, has been including new elements, which can be considered as the examples of delegation of some functions, which have been traditionally performed by public authorities, to private entities: from the development of the rules for some markets and quasi-licensing, to the creation of opportunities of agreements between self-regulatory organizations and public oversight authorities on the basis of which public authorities reduce the general number of inspections of the self-regulating organizations’ members, or completely refuse of scheduled inspections, and reserve only the right to organize unscheduled inspections. 
Taxes and Taxation, 2017-1
Kireeva A.V. - Analysis of Experience in Bringing a Beneficiary Organisation to Responsibility for Debts pp. 1-12

DOI:
10.7256/2454-065X.2017.1.21432

Abstract: The main objects of the research are laws and regulations as well as law-enforcement practice in the sphere of bringing beneficiary organisations to responsibility for debts of civil and fiscal nature. The subject of the research is the most recent changes in the legal regulation of issues related to bringing beneficiary organisations to responsibility for their debts as well as the main trends in law-enforcement practice in this sphere. Special attention is paid to the question concerning increasing entrepreneurial risks as a result of a harsher liability of entities running economic societies for debts of legal nature. The main research methods are comparative law method, logical method, systems approach, as well as statistical analysis. The methodological basis of the research involves researches and articles published by D. Bykanova, A. Egorova, K. Usacheva, A. Zolotareva, T. Podshivalova, N. Tololaeva, O. Gutnikov, D. Stepanov, Yu. Zhukova, K. Pavlova, A. Zakharov, S. Budylin, Yu. Ivants and others. As a result of her research, Kireeva has made the following conclusions: there is a growing assymetry of liabilities of entities running economic socieities for debts of legal and civil nature; the attempt to reduce the influence of the 'corporate shield' in civil relations has not had any effect: as a result of amendments to Clause 2 of Article 67.3 of the Civil Code of the Russian Federation made in 2015 grounds for bringing the head company to responsibility for debts of affiliate companies have become the same as when Article 105 of the Civil Code of the Russian Federation was effective; head companies, members of the governing boards and beneficial owners without an official status in the company's management team are rarely brought to responsibility for their company's debts while the head or director often takes responsibility for losses or damanges resulting from both fraudulent actions and injudicious actions. Noteworthy that over the past three years it has been quite a frequent practice to lay damage incurred by the company as a result of the company's being brought to legal responsibility to the director or the head. In 2016 we face the situation when a director may be held liable for practically any tax penalties imposed on a company as a result of deliberate tax evasion or minor irregularities in the proceedings that are quite typical for the process of economic activity. There are also examples when a director has had to pay tax arrears or penalties. As a result, the 'corporate shield' has remained in civil-law relations while it has nearly disappeared from tax relations. 
Law and Politics, 2016-10
Kireeva A.V., Zolotareva A.B. - Public-private partnership in social sphere: analysis of the effectiveness of existing models

DOI:
10.7256/2454-0706.2016.10.17079

Abstract: The article analyses new elements of Federal legislation in the public-private partnership sphere and the constituent entities’ experience of applying various models of public-private interaction including investment forms (concessions, public-private contracts, lease with investment commitment) and forms not involving investment (public contract; subsidies to consumers of social services and social services providers). It is demonstrated that in most cases they are interchangeable, which causes the necessity to perform their comparative analysis at the project preparation stage.Methods of logical analysis, and statistical analysis were used to identify regional problems arising in social sphere in connection with public-private partnership development. Surveys of public authorities of Russian regions were conducted. Development of public-private partnership entails a risk of degradation of the budgetary institutions. The process of substituting of budgetary institutions by private providers is very active in home care sector; reallocation of budgetary resources in favor of private providers takes also place in the sphere of healthcare and education. In the home care sector, not requiring significant investments, the process of replacing public services by the private ones does not create significant risks, but those risks are really serious in the sphere of healthcare and education - the capacity of the public sector, in the case of its loss, is not subject to rapid recovery. There was a number of cases, when PPP-reconstruction of health facilities led to the reduction of free services for people.
Law and Politics, 2016-10
Kireeva A.V., Zolotareva A.B. - Public-private partnership in social sphere: analysis of the effectiveness of existing models

DOI:
10.7256/2454-0706.2016.10.42882

Abstract: The article analyses new elements of Federal legislation in the public-private partnership sphere and the constituent entities’ experience of applying various models of public-private interaction including investment forms (concessions, public-private contracts, lease with investment commitment) and forms not involving investment (public contract; subsidies to consumers of social services and social services providers). It is demonstrated that in most cases they are interchangeable, which causes the necessity to perform their comparative analysis at the project preparation stage.Methods of logical analysis, and statistical analysis were used to identify regional problems arising in social sphere in connection with public-private partnership development. Surveys of public authorities of Russian regions were conducted. Development of public-private partnership entails a risk of degradation of the budgetary institutions. The process of substituting of budgetary institutions by private providers is very active in home care sector; reallocation of budgetary resources in favor of private providers takes also place in the sphere of healthcare and education. In the home care sector, not requiring significant investments, the process of replacing public services by the private ones does not create significant risks, but those risks are really serious in the sphere of healthcare and education - the capacity of the public sector, in the case of its loss, is not subject to rapid recovery. There was a number of cases, when PPP-reconstruction of health facilities led to the reduction of free services for people.
Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.