Abstract: This article carries out the conceptual analysis of development trends in control and oversight activity of the supreme audit institutions (supreme financial control bodies), which contributes to achieving the goals of sustainable development until 2030. The research leans on fundamental analysis of the principles of the Moscow Declaration endorsed by INTOSAI. The subject of this research is the financial-legal aspects of transformation of the status of control and audit bodies that exercise external financial control aimed at maintaining sustainable economic development of the society through implementation of principles of audit of budget funds. The article employs the method of dialectical scientific knowledge, which is based on the set of private and general scientific method, including formal-logical that interprets the norms and principles contained in the international declarations of the supreme audit institutions. The authors offer the classification of principles depending on the key vectors in the development of state audit (control) and contained explicitly in the vectors of development. Conflicts of principles established in the Mexican and Moscow INTOSAI Declarations are determined. The scientific novelty lies in substantiation of formation of the new special legal status of the supreme financial control bodies that not only verify legitimacy, effectiveness, and feasibility of budget expenditures, but are an external and independent strategic assistant to the government and executive authorities as well. The authors conclude on the institutional change in the status of supreme financial control bodies.

DOI: 10.7256/2454-0706.2020.9.33949

Abstract: The subject of this research is the conceptual and financial-legal aspects of project management aimed at implementation of national projects. The goal consists in comparison of the sources of public legal regulation, analysis of the legal mechanism of implementation of national projects, and formulation of recommendations for its improvement. Analysis is conducted on the formation and realization of project management in the Russian Federation, which functional purpose consists in improving efficiency of the national projects. The relevance lies in the establishment of public legal grounds for implementation of national projects. The theoretical framework contains scientific works of scholars and practitioners in the field of law and economics dealing with the project management in public sector. As a result of the conducted analysis on national and international legislation with regards to project management, the author reveals the essential characteristics of project in the area project management, describes the process of implementation of national projects, and outlines the problematic aspects from the perspective of administrative and financial law. The novelty lies in substantiation of the need for improving legal regulation of project management in the Russian Federation. It is noted that legislation in the area of project management is fragmentary, and the law regulates only isolated elements of project management. Practical importance of this work consists in determination of the role of subjects of national project management and state financial bodies, as well in formulation of recommendations on practical application of norms with regards to implementation of national projects.

DOI: 10.7256/2454-0706.2020.9.43377

DOI: 10.7256/2454-0595.2020.2.32443

Abstract: The subject of this research is the legal norms of the Constitution of the Russian Federation, as well as laws and bylaws regulating the system of organization of state and municipal administration of the territories of the Russian Federation with their further development. A substantial place within legal regulation is allocated to the Strategy of Spatial Development of the Russian Federation until 2025, passed in 2019. The article elucidates the problems of organization of public administration of the newly created territorial units – spatial agglomerations. The goal consists in presenting the analysis of the correspondence of legislation in the area of organization of public administration of the newly created administrative-territorial units based on economic priorities. The novelty of this research consists in the proposed strategy of scientifically substantiated recommendations on legislative regulation of public administration of the territories of the Russian Federation, with consideration of newly created territorial units – spatial agglomerations. The conclusion is made on the need to develop a single system of optimal legal regimes per specific territorial unit, representing certain type of agglomeration of supraregional, regional and/or municipal level in different variations.

DOI: 10.25136/2409-7810.2020.2.33328

Abstract: The research subject is legal provisions contained in the Constitution of the Russian Federation and international treaties, aimed not only at the prevention of illegal assets movement in foreign jurisdictions and their recovery, but also regulating currency control for the purpose of maintaining sustainable socio-economic development of the state. The purpose of the article is to compare the sources of financial and legal regulation of combating illegal assets movement in foreign jurisdictions, analyze judicial and investigatory practice in order to eliminate problems and fill the gaps in legislative regulation of the mechanism of combating illegal assets movement in foreign jurisdictions and their recovery in the financial system of the state. The main research methods are the method of dialectical scientific cognition based on the set of recognized specific and general scientific methods: formal-logical, which helps to explain legal provisions; comparative-legal, which allows conducting comprehensive analysis, assessment and comparison of various aspects; statistical, including data collection, analysis and generalization; and the method of intersectoral legal analysis, which allows considering legal institutions through the lens of legal branches. The article contains conceptual analysis of the tendencies of international cooperation in the financial and legal sphere; its functional purpose is the prevention of illegal assets movement and their recovery to the country of origin. The scientific novelty of the research consists in the detection of problem aspects of cooperation and the collision of the financial and legal legislation leading to significant socio-economic disparities of financial resources allocation, which, due to the concealment in offshore jurisdictions, lead to the decrease in incomes of budgets of the budgetary system of the Russian Federation and the state’s inability to perform its duties to the population, which are established in national programs. Particularly, the authors arrive at the conclusion about the necessity to strengthen government control over foreign trade operations.

DOI: 10.7256/2454-0595.2019.5.30567

Abstract: The subject of the research is international, foreign and Russian laws as well as policy papers and projects aimed at developing legal regulation of artificial intelligence, robots and robotics in the sphere of social relations. The object of the research is the social relations that promote development and implementation of artificial intelligence technologies in the social sphere of public management. In her article Lapina analyzes possible spheres of social relations that already imply artificial intelligence technologies and robotics, defines terminological problems that explain the fact why there is no single approach to legal regulation of artificial intelligence, robots and robotics, and makes suggestions on how to improve the law in the sphere of artificial intelligence technologies. The methodological basis of the research implies expert and case analysis, legal methods and structural analysis. At the end of the research the author concludes that as a result of significant differences in definitions of terms and kinds of artificial intelligence, robots and robotics, it is necessary to develop the main principles of legal regulation that would be applicable to all kinds of artificial intelligence and robots. Legal regulation of particular kinds of artificial intelligence and robots should be developed based on concrete technical standards because different devices need different rules and regulations.

DOI: 10.25136/2409-7802.2019.4.29180

Abstract: The object of this research is the public finances; the subject is the efficiency assessment of public finance management. Special attention is given to the normative legal regulation and analysis of the performance of government bodies pertaining to increasing the efficiency of public finance management. The article presents the assessment results of the programs for increasing efficiency of public finance management that were valid in 2010-2012 and 2012-2018. The authors analyzed the developed by the Ministry of Finance of the Russian Federation quality assessment tools for public finance management on the regional and municipal levels. Recommendations are formulated on the most important focus areas in increasing the efficiency of public finance management, including the idea of creating the public information system “State and municipal programs of the Russian Federation”. The conducted research reveals the absence on the federal level of the normatively regulated strategy for assessing the efficiency of public finance management. As the methodological framework for quality assessment of finance management on the federal level, the authors suggest taking the indicators stipulated by the Decree of the Ministry of Finance of the Russian Federation of 12.03.2010 No.552 complemented by a number of criteria. It is also proposed to include into the methods of assessing performance of the Programs aimed at increasing the efficiency of public finance management.

DOI: 10.7256/2454-0595.2017.12.24762

Abstract: The subject of the research is the current legal standards that regulate innovative activity in the Russian Federation. The object of the research is the social relations that encourage the development of Russia's national innovation system. One of the essential conditions for the establishment and development of innovative economy is the creation of the ecomic and legal regulation system for innovative activity in the Russian Federation. In her research Lapina carries out an analysis of the legislation on innovative activity, defines problems of legal regulation of the national innovation system, and makes recommendations on how to improve the current legislation in order to encourage better development of Russia's innovative economy. The author pays special attention the the role of public administration, and importance of federal executive authorities' competences that affect the legal regulation of innovative activity. The methodological basis of the research includes recent findings and achievements of the knowledge theory. In the process of her research Lapina has used general philosophical methods, systems analysis, expert analysis, event analysis, and traditional legal research methods (formal logic and comparative law) as well as structural analysis. Lapina ends her research with the conclusion that there is no legal act that would fully regulate innovative activity of economic entities. Authorities that regulate innovative activity and their competences are set forth by numerous legal acts of different nature. Based on her analysis of legal acts and other official documents, the author of the article emphasizes the need to establish a basic federal law on innovative activity.

DOI: 10.7256/2454-0595.2016.6.17540

Abstract: The research subject is the comparative-legal analysis of the structure, the purposes, and the subjects of legal regulation, the principles of the Code of administrative legal proceedings of the Russian Federation and the standard Euro-American code of administrative jurisdiction incorporating the foundations of administrative jurisdiction regardless of legal systems (Continental European and Latin-American). In Russia, since the soviet period, there exists the institution of administrative jurisdiction implemented mainly by virtue of the Code of Administrative Offences of the Russian Federation; since 15 September 2015, the Code of administrative legal proceedings of the Russian Federation is functioning, as well as the institution of administrative jurisdiction on the codified basis. In most modern democratic states the legislative provisions, related to the peculiarities of consideration of administrative cases through judicial (quasi-judicial) proceedings, are functioning. The study contains the author’s translation of the Euro-American standard code of administrative jurisdiction and the comparative-legal analysis of the institution of administrative jurisdiction, which is important for the improvement of administrative legal proceedings in the Russian Federation, including the possibility of normative consolidation of responsibility of the state and administrative bodies (executive bodies) and their officials for the violation of citizens’ rights in the sphere of public administration. The research methodology comprises the modern achievements in epistemology. The author applies theoretical and general philosophical methods (dialectics, the system method, analysis synthesis, analogy deduction, observation, modeling), traditional legal methods (formal logical), and the methods of special sociological research (statistical, expert assessments, etc.), and the comparative method. The author carries out the comparative analysis of the content, the structure and the register of administrative cases and principles of the standard Euro-American code of administrative jurisdiction and the code of administrative legal proceedings of the Russian Federation. The author concludes that it is necessary to use particular elements of the administrative jurisdiction model, contained in the Euro-American standard code of administrative jurisdiction, for the revival and development of effective judicial protection of the violated or contested rights, freedoms and interests of citizens and organizations resulting from administrative and other legal relationship in the modern Russian state. The novelty of the study consists in the conclusion about the possibility of legal impact of the Euro-American standard code on the improvement of the institution of administrative jurisdiction in the Russian Federation.

DOI: 10.7256/2454-0595.2016.4.16881

Abstract: The research subject is the analysis of the current legislation regulating the legal status of federal executive authorities, and the analysis of the existing approaches to defining their essence, functions and responsibilities. The methodology of systematizing functions and responsibilities will serve as a basis for the development of classification models for the functions and responsibilities of executive authorities and the methodology of their preparation and processing. The need for the classifier of functions and responsibilities of executive authorities is determined by the purposes of optimization of public (municipal) administration in the respective spheres and a qualitative improvement of the procedures of interaction between the state and physical and legal entities. The research methodology is based on the recent achievements of epistemology. The authors apply general scientific and theoretical research methods (dialectics, the system method, analysis, synthesis, analogy, deduction, observation, and modeling), traditional legal methods (formal-logical), and the methods of specific sociological studies (statistical, expert assessments, etc.), the methods of segmentation, classification, and correlation, and the comparative method. The authors conclude that it is necessary to correlate the departmental functions and the private (specific) responsibilities of executive authorities by means of the correlation method based on the paradigm admitting the universalism of private (specific) functions for the sectoral (departmental) functions of executive authorities. The authors develop the methodology of systematizing the functions and responsibilities of federal executive authorities and the methodology of preparation and processing the classifier of functions and responsibilities of the executive agency for the purpose of optimizing the public (municipal) administration in the respective spheres and a qualitative improvement of the procedures of interaction between the state and physical and legal entities.

DOI: 10.7256/2454-0692.2016.1.16613

Abstract: The article focuses on the current norms of the Code of Administrative Offences of the Russian Federation, regulating the notion of administrative suspension of activity as a form of administrative punishment, as well as the materials of judicial practice of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation, containing the normative interpretations of this form of administrative liability. This form of punishment is inflicted only in a judicial proceeding for up to 90 days. Imposition of this sanction is determined by emergencies, threatening life and health of people, epidemic, epizootic, etc. However, the analysis of legal requirements of the Code of Administrative Offences of the Russian Federation indicates that this form of administrative punishment is often used as an alternative to other forms of administrative punishment – administrative fines and confiscation. The authors study the legal nature of this sanction, the real purpose of which is an immediate cessation of illegal actions on the part of the subject, infringing legal regulations.The methodological basis for the article contains the recent achievements of epistemology. The authors apply general philosophical and theoretical methods (dialectics, the systems method, analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods (formal logical), and the methods of specific sociological studies (statistical, expert evaluation, etc.).The authors conclude that it is necessary to exclude this form of administrative punishment from the sanctions of Chapter 14 of the Code of Administrative Offences, since the application of this punishment contradicts its administrative and preclusive legal nature and stimulates corruptogenic risks. The main contribution of the authors is a comprehensive study of scientific and methodological approaches and materials of judicial practice, revealing the pronounced administrative-preclusive nature of this measure of administrative coercion. The novelty of the article lies in the proposals on optimization of administrative sanctions provided in Chapter 14 of the Code of Administrative Offences of the Russian Federation.

DOI: 10.7256/2454-0595.2016.1.17288

Abstract: The subject of the article is the range of theoretical problems of the institutions of administrative process, the problems of legal regulation of positive administrative procedures, used by executive authorities, performing administrative and regulatory functions. At the same time, in the Russian Federation there is no progressive and consistent development of the administrative process system. Since the Soviet period, there has been the institution of administrative jurisdiction, exercised mainly through the Code of Administrative offences of the Russian Federation. Since September 15, 2015, the Code of Administrative legal proceedings is functioning, together with the institution of administrative justice. However, the institution of administrative procedures is still fragmentary; its conceptual system hasn’t been developed yet. Positive administrative procedures are created, as a rule, by the public authorities implementing them. The country has a cumbersome and ineffective system of administrative procedures. The methodological basis of the article is formed by the current achievements of epistemology. The author apples the general philosophical and the systems methods, analysis, synthesis, analogy, deduction, the traditional legal methods (formal-logical and comparative-legal), and the methods of special sociological research (statistical methods, expert assessments, etc.). The author concludes that it is necessary to revive the ideas of creation of codified administrative-procedural legislation, promoting openness and efficiency of the executive authorities and civil servants. The main contribution of the author is the conclusion about the necessity to develop the institution of positive administrative procedures. The novelty of the study consists in the proposals about the development of the institution of administrative procedures.

DOI: 10.7256/2409-7144.2016.1.17529

Abstract: The subject of the article are the disclosure of the concept of the information society in the scientific and educational literature, the importance of the principle of transparency of public administration for the sustainable development of the information society. An analysis of existing international and national regulations, containing the principle of transparency (openness, transparency) in public administration and in the public service, showed a direct correlation with the development of the information society. At present, the principle of transparency contained in international agreements and national regulations, that are actively being developed on the scientific and methodological levels. However, this principle is not always clearly indicated in the basic regulations governing the civil service of the Russian Federation and the development of public administration, and therefore the question arose of the need to consolidate the regulatory principle of the sustainable development of the information society.The general philosophical, theoretical methods (dialectics, comparative method, system analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods (formal logic) and the techniques used in empirical sociological studies (expert judgment and others) were applied during the study. The main conclusion drawn from the study is that it is necessary to establish a normative principle of transparency in laws and regulations in the field of public administration of the Russian Federation.The main contribution that is made by the author, is a comparative analysis of the terms "information society" and "transparency" ("openness") of public administration and the civil service for their close relationship with respect to the construction and sustainable development of the information society and improving the quality of life of citizens.The novelty of the article is to offer a model of sustainable development of the information society on the basis of the universal principle of transparency of public administration.

DOI: 10.7256/2409-7810.2015.4.17525

Abstract: The subject of the article is the disclosure of the concept of the information society in the scientific and educational literature as well as the importance of the principle of transparency of public administration for the sustainable development of the information society. The analysis of existing international and national regulations, containing the principle of transparency (openness, transparency) in public administration and public service showed a direct correlation with the development of the information society. At present, the principle of transparency is found in international agreements and national regulations, that are actively being developed on the scientific and methodological levels. However, this principle is not always clearly indicated in the basic regulations governing the civil service of the Russian Federation and the development of public administration, which creates the need to consolidate the regulatory principle of the sustainable development of the information society. The general philosophical, theoretical methods (dialectics, comparative method, system analysis, synthesis, analogy, deduction, observation, modeling) and traditional legal methods (formal logic) and techniques used in practical surveys (expert judgment and others) have been applied during the study. The main conclusion drawn from the study is that it is necessary to establish a normative principle of transparency in laws and regulations in the field of public administration of the Russian Federation. The main contribution that is made by the author, is the comparative analysis of the terms "information society" and "transparency" ("openness") of public administration and the civil service for their close relationship with respect to the construction and sustainable development of the information society and improving the quality of life of citizens. The novelty of the article is caused by the fact that the author offers her own model of sustainable development of the information society on the basis of the universal principle of transparency of public administration.

DOI: 10.7256/2454-0765.2014.3.13720

DOI: 10.7256/2306-4234.2014.2.13590

Abstract: One of the important problems of today’s condition of the Russian administrative and taxation laws is the significant difference of procedural rules according to which administrative and jurisdictional proceedings are conducted with respect to taxes and charges. This article, using the example of the administrative and jurisdictional activities of the regional departments of the Russian Federal Tax Service related to holding major taxpayers liable, offers suggestions aimed at improving the efficiency of tax authorities’ activities. The subject matters of this article is the comprehensive analysis of laws and regulations governing the taxation of major taxpayers and the procedural mechanism of imposing legal sanctions for tax-related offences. The principal research method is the systematic analysis based on the consideration of the procedural rules of the administrative and tax law in connection with the rules of substantive law containing legal sanctions for the offences related to taxes and charges. The government, while acknowledging the employer’s and the employee’s right to define the terms and conditions of their relationship, includes in the rules of existing laws (the Russian Code of Administrative Offences) a separate type of administrative responsibility of the officer (employee) for the offence committed. Taking into consideration the obvious inefficiency of the procedure of holding officers of entities administratively liable, authors propose to make changes to the rules and regulations governing the legal relationship connected with holding persons legally responsible as required by the Russian Code of Administrative Offences and the Tax Code.

DOI: 10.7256/2306-4234.2014.2.13591

Abstract: One of the currently important problems of legal regulation of the financial sector is application of special fiscal measures of coercion by the state for the fiscal offences committed. The law enforcement authorities face numerous questions related to the procedures of applying the above measures. The authors of this article turn to the analysis of this problem and suggest their own way of solving it. The subject matter of this article is the comprehensive analysis of the laws and regulations published by the Ministry of Finance of the Russian Federation which regulate and explain the procedure of imposing special fiscal coercion measures. The principal research method is the systematic analysis based on the consideration of the rules of the procedural law in connection with the rules of substantive law including the special fiscal coercion measures. The authors make the conclusion that the procedure of applying the fiscal coercion measures must be harmonized. This will ensure the clarity and preciseness of wording of procedural directions related to the support of the procedure of application of the fiscal coercion measures, bridge the legal gaps appearing due to the absence of the detailed regulation of the process of application of fiscal coercion measures.