Administrative and municipal law - rubric ADMINISTRATIVE AND MUNICIPAL LAW AND FINANCIAL ACTIVITY

Abstract: Key words: supervision, control, legalization, insurance, Federal Financial Monitoring Service, FSFM, casino, money laundering.
Abstract: in this article the author considered how effective various types of supervision with the purpose to stop legalization of proceeds from crime were. When preparing for the article, the author used materials of international organizations and experience of foreign countries. The article is mostly devoted to insurance supervision, supervision of market makers, supervision of gambling establishments and supervision of electronic payments.

Abstract: Key words: tax offences, prevention, form, method, tax sanctions, administrative measures, taxpayers, tax and law enforcement authorities, tax system, preventive measures. Abstract: the article is devoted to measures of preventing tax offences as a part of legal regulation. The author of the article described the combination of forms and methods of law enforcement and preventive activity.

Abstract: Key words: registration, Federal Tax Service, application, contestation, decision, inaccurate, information, technical, notifying.
Review: Based on existing court practice and their own experience, the authors of the article researched the possibility to refuse from carrying out such an administrative procedure as official registration of a legal body.

Abstract: Key words: bank, control, supervision, banking system, control activity, Bank of Russia, control act, legitimacy, legal order, financial system, commission. Review: the article is devoted to the legal and organizational aspects of means of control and supervision in banking system. The authors described the forms of application of control and supervision acts in banking system and showed the variety of acts of control and supervision.

Abstract: Key words: studies of law, the Central Bank, public-law components, public authorities, form of legal entity’s incorporation, property, credit organization, obligations, commercial organization, competence. Review: the author of the article analyzed special features of legal status and perpetuity of the Bank of Russia and how such a status influences the condition and regulation of Russia’s banking system.

Abstract: Key words: studies of law, repatriation, currency, earnings, administrative responsibility, currency exchange regulation, currency values, currency transaction. Review: the article considers certain questions related to the defects of a legislative machine enforcing requirements on repatriation of currency earnings, from the point of view of the trading volume’s needs. The authors analyzed the most recent tendencies of applying the parts 4 and 5 of the Administrative Offences Code of the Russian Federation in arbitration practice as well as the legal position of the Constitutional Court of the Russian Federation regarding this mater. The authors suggested certain measures which could help to apply sanctions for violation of requirements of repatriation of currency earnings better.

Abstract: in the article the author studied one of the forms of banking regulation, - supervision of credit organization carried out by the local offices of the Bank of Russia

Keywords: studies of law, Central Bank, regulation, supervisor, supervising institution, credit organization, local offices, access to information, action research, bank commercial confidentiality

Abstract: the author of the article suggested a new legal institution to be studied by the legal science and to be used by the legislation, - the institution of tax mediation. It is proposed that the subject of such an institution should be credit organizations which play the role of ‘mediators’ between tax authorities and taxpayers

Keywords: taxpayers, levy payers, tax, tax authorities, credit organizations, tax administration, tax mediation

Abstract: as the author of the article has noted, there are completely different terms in legal science and legislation describing the government’s influence on banking. The author concluded that the term ‘state management of banking’ included ‘state regulation of banking’ as well as ‘bank regulation’ and ‘bank supervision’ carried out by the Bank of Russia. However, at the present time some entities of private law are starting to realize public functions. It brings the need to form a centralized government’s influence in the sphere of banking through the term ‘state policy’

Keywords: administrative, politics, management, regulation, supervision, Bank, influence, state, control

Abstract: Review: the article is devoted to the study of actions and to the analysis of perspectives in the sphere of reformation of legislation with the purpose of prevention of negative consequences of the financial crisis and with the purpose of keeping the national bank system.

Keywords: debts, absence of demand, credits, endowment insurance agencies, Central Bank, securitization, prevention of bankruptcy, pledge, consumers’ crediting

Abstract: Review: the article covers the questions of improvement of prevention of tax violations as well as describes the activities on prevention of tax violations.

Keywords: tax responsibility, prevention of tax violations, rating authorities, control, tax violations, tax system, taxpayer, information and analytical system, prevention of tax illegality, court practice

Abstract: Review: the author of the article described the term and the content of activity of the Bank of Russia. In the article the author covered the forms of activity of the Bank of Russia and fully described the banking system as well as the system of the Bank of Russia.

Keywords: bank, Bank of Russia, non-bank credit organization, bank system, system of the Bank of Russia, functions of the Bank of Russia, control and supervision in banking

Abstract: Review: the author studied the legal and organizational issues of discharge of tax responsibility. The author defined the problems of law-enforcement practice in tax collect and analyzed the positions of the Constitutional Court as well as Higher Arbitrage Court regarding tax payments and discharge of tax responsibility.

Keywords: tax, responsibility, arrears, levy, tax administration, fee, tax service, Constitutional Court, finances, tax collect

DOI: 10.7256/2454-0595.2023.2.39925

Abstract: The purpose of the study is to identify the key legal financial framework for regulating the contract system for the procurement of goods, works and services for public needs. The scientific novelty of the study lies in the fact that it not only substantiates the legal financial basis for regulating the contractual system, but also formulates the limits of the relevant regulation. At the same time, it was concluded that the legal financial regulation of the contract system is (and should be) limited, concentrating purely on the sphere of power and property legal relations of a public nature that arise and are implemented within the framework of the financial activities of the state and are associated with the formation, distribution and using state centralized funds. However, despite the presence of the above-mentioned limits of the legal financial regulation of the contract system, it is the financial and legal framework that acts as the basis of the contract system, since they mediate the correlation between the budget and procurement processes in the framework of achieving a single goal - the effective satisfaction of public needs while optimally spending budget funds.

Keywords: imperative method, financial legal relations, budget spending, procurement process, budget process, finance law, state needs, contract system, public law regulation, administrative law

DOI: 10.7256/2454-0595.2018.3.26187

Abstract: The subject of the research is the laws and acts that regulate social relations arising in the process of circulation of money. The object of the research is the social relations arising in the process of money turnover. The modern legal approach to the definition of 'circulation of money' derives from the economic theory and does not offer the right description of the legal nature, typical features of the term and differences from the term 'money turnover'. Many researchers do not see the difference between the legal category 'circulation of money' and the legal category 'money turnover'. The methodological basis of the research is the dialectical method allowing to study social, economic and social phenomena in terms of their interrelation and interdependence. As a result of his research, Krylov gives a definition of the term 'circulation of money', describes the main restrictions of the subjective rights to money as well as the main kinds of restrictions thereto that prevent the circulation of money. The author also explains the difference between the term 'circulation of money' and 'money turnover'.

Keywords: Responsibility, Period, Money turnover, Circulation of money, Confines, Money, Way, Legal relationship, Ban, Subjective rights

DOI: 10.7256/2454-0595.2017.5.22692

Abstract: The research object is regulatory relations in the banking sphere. The research subject is theoretical provisions, the system of legal norms, adopted by the President and the Government of the Russian Federation in this sphere, and the practice of their application, primarily by public authorities and federal organizations, and the ways and prospects of improvement of powers and regulatory acts of the President and the Government in this sphere. The purpose of the study is to justify the legal framework of administrative regulation of the banking sphere by the President and the Government, and to formulate the proposals about the improvement of subordinate acts, defining the common issues of administrative regulation of the banking sphere and establishing the competence of the regulating bodies and organizations in this sphere. The author uses such general scientific methods as the dialectical method, analysis synthesis, deduction, and induction. The author also applies specific methods including the system-structural method, which is used for the analysis of the system of powers of the President and the Government and the normative acts issued by them, and their classification. The author concludes that the structures, directly dependent on the President and supporting his activities, give much attention to the banking sphere. The Government of the Russian Federation should be more active in the issues of public regulation of this sphere taking into account its particular importance for the national economy. The Bank of Russia should be subordinate and accountable to the Government of the Russian Federation; the Government should coordinate the issues of international cooperation in the banking sphere; the Government of the Russian Federation should issue subordinate normative acts related to the regulation of the banking sphere and dealing with the freedoms, rights and responsibilities of an indefinite range of people. The author defines other directions of activity of the Government of the Russian Federation in the banking sphere.

Keywords: management, powers, competence, government, President, regulation, banking sphere, banking law, administrative law, subordinate legislation

DOI: 10.7256/2454-0595.2019.6.31342

Abstract: The growing popularity of money substitute is a consequence of impossibility to satisfy social needs (property, rights, etc.) with money only. Giving a short-term positive economic effect, money substitutes compete with state money and disarrange money circulation. Important role in the limitation of money substitutes is played by the legal means which efficient use is possible only if there is a clear definition of the legal category 'money substitute'. At the same time, provisions of the Russian law do not give such a definition and academic community keeps debating over the issue. Money substitute is understood more as a means of payment which limits the scope of its application. To make his research valid, the researcher has applied the comparative law method (to compare the definitions of money and money substitute as well as similar legal categories), logical theoretical methods and others. As a result of the research, the author tries to define the contents of the legal category 'money substitute' form the point of view of the main economic functions they perform. This allows to distinguish this legal category and similar categories and ensures efficient use of legal means that narrow the scope of the use of money substitute.

Keywords: The object of law, Payment instrument, Security, foreign currency, cryptocurrency, Functions of money, the state, money substitute, Money, Bitcoin

DOI: 10.7256/2454-0595.2021.6.34200

Abstract: This article explores the impact of the state upon competition in the banking sector through the issuance of legal acts and state participation in the capital of banks. The author reviews the peculiarities of the legal writing of the acts that establish the criteria for the admission of banks to banking operations. The article examines the legal positions of the Federal Antimonopoly Service and the Central Bank in cooperation with the position of the Government of the Russian Federation. Analysis is conducted on the law enforcement practice on the issue of bringing to responsibility for anti-competitive actions that involve the market of banking services. The author considers the peculiarities of legal status of individual participants on the market of banking services that are essential for the competition. It is substantiated that the state has strong impact upon competition in the banking sector through the issuance of legal acts and via participation in the capital of banks. The aspects of inequality in the legal status of banks, among which is the factor of state participation in the capital, are currently neglected. In certain instances, state participation is indirectly recognized as a factor that indicates reliability of the bank, while the antimonopoly regulation proceeds from the opposite; this contradiction should be eliminated. In practice, state-owned banks hold dominant position in the banking sector of the economy. Sberbank deserves particular attention as the largest bank in the region in economic terms, as well as a special legal phenomenon, subcategory within the category of commercial banks in theoretical and legal terms. Despite the actual importance of state-owned banks, such organizations do not form a separate legal category due to the heterogeneity or absence of clear idea of the state-owned bank.

Keywords: special provisions, banking sector, corporate standing, State-owned bank, Central Bank of Russia, Federal Antimonopoly Service, conflict of law, competition, legal writing, Sberbank

DOI: 10.7256/2454-0595.2023.2.40527

Abstract: The author discusses the features of the legal regulation of tax benefits in the taxation of transactions of individuals with digital rights in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. It is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation. The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights, in particular, tax benefits are not established when calculating the tax base of income on transactions with digital rights. The goal of the study is to investigate the experience of foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights. Previously, research in the field of legal regulation of taxation of income of individuals on transactions with digital rights has not been conducted.

Keywords: tax benefits, blockchain, foreign legislation, tax control, personal income tax, taxation, distributed registry system, cryptocurrencies, digital rights, credit organizations

Abstract: The article is devoted to the features of the current money circulation in the sphere of the Russian Federation state finances. These features are determined by the exclusivity of operations, the uniqueness of the facility, special legal status of participants, limited participation of public units in the current money circulation as well as supplementary and mediating role of credit organizations. It is concluded that there is no single mechanism of the current money circulation in the sphere of state finances which certainly has an impact on its performance and efficiency.

Keywords: state institution, money, circulation, turnover, finances, operation, currency, status, bank.

Abstract: The article considers the definition of the term ‘emission government actions’. The author makes an analysis of this term based on the analysis of the term ‘emission’ as it is used regarding domestic legislation of the RF and international conventions ratified by the RS. It is concluded that emission government actions along with such objects of emission as assets and money, is a type of financial activity of a government. The author also defined the level of legal regulation of emission government action and the circle of subjects of such activity

Keywords: legal sciences, emission, state, object, subject, essence, function, money, procedure, actions

Abstract: the article is devoted to the legal and organizational grounds of a financial control in the Ministry of Internal Affairs of Russia. The author described the forms and methods of a financial control as well as the principles of its realization

Keywords: control, finances, financial activity, official financial control, revision, inspection, corruption, financial resources, budget, internal affairs agencies

Abstract: The article is devoted to the legal and organizational grounds of a financial control in the Ministry of Internal Affairs of Russia. The author described the forms and methods of a financial control as well as the principles of its realization.

Keywords: control, finances, financial activity, official financial control, revision, inspection, corruption, financial resources, budget, internal affairs agencies

Abstract: The article is devoted to currency as a sign of a state. The author analyzes the origins of such a sign and evidently proves that currency is a definite sign of a modern state

Keywords: state, currency, sign, evolution, euro, sovereignty, system, economics, emission

Abstract: Review: the article considers: definition of ‘credit’ and ‘credit system’, system of state (municipal) credit, legal regulation of public borrowing, thrift industry as a form of state credit, state (municipal) debt, state borrowings in the Russian Federation, sources of financing the federal budget deficit as well as legal regulation of carrying out a lottery.

Keywords: credit, debt, public borrowing, credit system, state credit system, financial law, thrift industry, money funds, investments, state debt

Abstract: The article draws attention at the main problems of organization of the state financial control in the Russian Federation. The author considered the main factors of formation of the state financial control and described the following groups of corresponding problems: the first group includes the problems connected with the weak legal base regulating the procedure of the financial control in the Russian Federation and the second group describes the problem related to the weak points in corresponding activity by the financial control agencies.

Keywords: state financial control, system, reforms, factors of formation, problems of control

Abstract: The article studies the legal and financial problems of anti-corruption measures by the mean of the budget control. It is noted in the article that certain methods of the budget control are not fully used by the mechanism of anti-corruption measures.

Keywords: budget, finances, control, corruption, reserve fond, corruption practices, corruption risks, anti-corruption measures, financial activity, budget federalism

Abstract: the article is devoted to certain aspects of classification of administrative offences in the sphere of taxes and levies. The author analyzes the content of the 15th Chapter of the Code of Administrative Offences of the Russian Fede3ration (‘Administrative Offences in the Sphere of Taxes and Levies) and forms of state control by tax authorities. The author also suggests her own classification of administrative offences in the sphere of taxes and levies

Keywords: studies of law, classification, administrative, offence, responsibility, tax, control, object, legislation, taxes

Abstract: the article considers the content of the term ‘organization of currency circulation’. It is concluded that organization of currency circulation is the basic function of financial activity and special methods are used within this context. The author describes differences between organization of currency circulation from money circulation

Keywords: studies of law, function, state, organization, money, currency, competence, method, emission, conversion

Abstract: At the present time the President of the Russian Federation establishes the integrated system of anti-corruption measures including improvement of anti-corruption policy in the sphere of economics (see the Federal Law n 293 ‘On Changes in Legal Acts of the Russian Federation in the Part of Exclusion of Other than Procedural Rights of Internal Affairs Authorities of the Russian Federation Regarding Inspecting Businesses and Tax Inspections’ and the Federal Law N 294 ‘On Protection of Rights of Entities and Individual Entrepreneurs when Carrying Out State Control (Supervision) of Small and Middle Businesses’). As an example, on September 1, 2009 the Ministry of Justice registered the Order prepared both by the Ministry of Internal Affairs of Russia and Federal Tax Service of Russia (see the Order N 495/�мм-7-2-347 ‘On Approval of Coordination Procedure between Internal Affairs Bodies and Tax Authorities with the Purpose to Prevent, Define and Eliminate Tax Crimes and Violations’ from June 30, 2009).

Keywords: tax administration, anti-corruption, administrative restrictions in business activity, monitoring and supervisory function of internal affairs bodies, subjects of small and middle business, interaction between internal affairs bodies and tax authorities,

Abstract: The article considers the legal status of the Russian Bank for Foreign Economic Affairs as a state corporation and its functions of a state agent in the sphere of credits and finances. The author also described the role of the Bank in regulating consequences of the world financial crisis in Russia.

Keywords: foreign economic affairs, bank, functions of a governmental agent, state corporation, foreign investments, world financial crisis

DOI: 10.7256/2454-0595.2017.6.23460

Abstract: The research subject is the set of legal provisions regulating social relations in the process of money circulation. The research object is social relations in the process of money circulation in the process of incomes generation and spending of centralized monetary funds of public entities. Money circulation in the process of income generation and spending of centralized monetary funds of public entities is characterized by the peculiarities, directly affecting the effectiveness of financial activities of a public entity. To successfully achieve the aims and goals of modern financial activity of the state and other public entities, it is necessary to take into account the specificity of money circulation in the sphere of public finance. The research methodology is based on the dialectical method of scientific cognition of social, economic and legal phenomena in their interrelation and interdependence. Reliability and feasibility of the results is achieved by complex using the system-structural, comparative-legal, formal-legal and logic and theoretical methods, and the method of description of notions, analysis, synthesis, generalization and other methods. The author formulates the typical features of money circulation in incomes generation and spending of centralized monetary funds of public entities, connected with the beginning and the end of money circulation, its object and types of financial legal relations mediating money circulation. The author detects the key peculiarities of financial subjective legal rights and duties in the process of incomes generation and spending of centralized monetary funds of public entities. The author substantiates the necessity to transform the legal definition of tax and offers amending the provision of the Tax Code of the Russian Federation (part 1) of 31 July 1998 No 146.

Keywords: Bank of Russia, Non-cash circulation, Cash circulation, cash equivalent , Public entity, money, money circulation, Financial legal relationship, Object of money circulation, tax

DOI: 10.7256/2454-0595.2014.4.11375

DOI: 10.7256/2454-0595.2014.4.64189

Abstract: This article is devoted to the theory of financial activity, it concerns financial activity and its social nature. The author substantiates the position that financial activity is a legal, and not economical matter. That is why, special attention is paid to legal forms of its implementation in the modern state. Even an overview of the writings on this issue shows that most of the definitions of financial activity of the state and financial activity of the municipal units have no significant differences. Financial activity of the state is implementation of the functions of the state on planned formation, distribution and use of financial funds (financial resources) for the implementation of goals of social and economic development, guarantees of defense capacity and security of a state, as well as the guarantees of financial resources for the state body activities. Financial activities of a state in the science of financial law is regarded as a special type of state activity, since it is implemented by the three branches of government — legislative, executive and judicial branches within the framework of their competence. Financial activity of the state is first of all aimed at formation, distribution (redistribution) and use of the monetary funds owned by the state (federal budget, budgets of the constituent subjects of the Russian Federation, state non-budgetary funds, funds of state unitary enterprises, including fiscal enterprises, and other organizations owned by the state). However, in the opinion of the author financial activities of the state and its bodies covers also the process of formation, distribution and partial use of financial funds by the privately owned economic entities. Financial activities of the state may be defined as a special type of state activity aimed at the implementation of organizational and other activities of the state bodies (mostly, in legal form) in the process of distribution of the gross domestic product and part of the national income in the society by forming, distribution (redistribution) and use of various financial funds (both centralized and decentralized), which are necessary for guaranteeing with the financial resources of the functioning of the government bodies in the three branches of government, implementation of internal security and defense programs, implementation of national scientific, economic and cultural development programs, and satisfying other needs of the consumers in the society. The municipal bodies also implement financial activities for the formation, distribution and use of the financial funds as necessary for the financial guarantees of dealing with the local issues.

Keywords: financial activities of the state, activities of municipal entities, finances, financial resources, monetary resources, monetary funds, financial law, municipal unit, national security, economy.

DOI: 10.7256/2454-0595.2013.6.62793

Abstract: The article concerns the key historical stages of formation of organizational and legal forms for the emission activity on the territory of the Russian Federation from the standpoint of the existing social, economic, political and legal prerequisites, and with the due correlation with the financial and economic security issues, including issues of legal regulation of state income and spending.

Keywords: emission of money, emission law, financial law, cash, credit organization, bank, national security.

DOI: 10.7256/2454-0595.2013.11.9835

DOI: 10.7256/2454-0595.2014.12.13469

DOI: 10.7256/2454-0595.2014.12.65816

Abstract: In the Russian federation, there are different types of guarantees for citizens’ rights. Some of the most important guarantees are financial guarantees of citizens’ rights, they are the subject matter of research in this article. The author carries out the analysis using the example of two most important rights: the right to education and right to free medical services. The article identifies the differences with the legislative provision for such rights and their practical implementation in the every-day lives of Russian citizens. Specific examples are given if situations when implementation of such rights is made very difficult or impossible. The methodological basis for this research is formed by such methods as systematic analysis, structural and functional, and technical and legal, statistical, comparative legal methods pursuant to which the public relationships are viewed which are created in the process of legal regulation of the financial security for the rights of a persona and citizen in the Russian Federation. The scientific novelty of the article is due to the comprehensive analysis of the financial guarantees for such important human rights as the right to education and the right to free medical services. For the first time, the author identifies the problems of implementation of these rights from the point of view of their financial guarantees and offers ways to solve the problems identified by making changes to the laws and improving the work of various public structures.